개념체계에 근거한 회계원리 토론 학습법 개발 : 거꾸로 학습을 적용하여

The purpose of this paper is to develop an Accounting Principle Method based on Conceptual Framework and applies the Flipped Learning Method. The Flipped Learning reverses the traditional learning method where the learner is given time to study accounting contents through online class before attending the main class. In the offline class, they may understand clearly the accounting principle contents through discussions. The contents in the accounting principle do not include the term of conceptual framework however almost all of the contents are actually related to it. Instead, it provides appropriate cases on the accounting principle. It also explains why and what to report and disclose the economic phenomenon in the cases. Furthermore, it explains how these phenomena relate to the conceptual framework. This paper has two steps for the process of developing the courses. In the first step, the students carry out advance learning through online media. The second step, which is the offline class, questions may be asked if they have not understood some contents in the advanced learning. Especially, the student can learn repeat the same contents in the process. After the steps, discussion about the cases presented within the members of the group will take place. It is expected that this process will change the negative perception of the learners that Accounting subjects are difficult and boring because of traditional learning method.