Promoting Critical Thinking in Introductory Accounting Course Through Flipped Project-Based Learning

This study investigates the effectiveness of Flipped-Project-Based Learning (FPjBL) compared with Project-Based Learning (PjBL) and Direct Instruction (DI) in supporting the development of students’ critical thinking skills in an Introductory Accounting course. The study used a quasi-experimental pretest-posttest design with 101 students from the Office Administration Education program at Universitas Sebelas Maret. Data were collected using essay-based tests aligned with Facione’s critical thinking indicators: interpretation, analysis, inference, evaluation, explanation, and self-regulation. Data were analyzed using one-way Analysis of Variance (ANOVA) and Tukey honestly significant difference (HSD) post hoc tests. The results showed significant differences among the three groups. FPjBL produced the highest posttest mean score (M = 80.00), followed by PjBL (M = 75.63) and DI (M = 70.14). The ANOVA revealed significant differences among the groups, F(2.98) = 31.557, p < 0.001. Tukey HSD results further showed that FPjBL significantly outperformed both PjBL and DI. These findings suggest that FPjBL may support students’ critical thinking development by combining conceptual preparation with active, project-based application. Overall, FPjBL represents a promising approach to enhancing critical thinking in accounting education.