Flipped learning 교육방법론을 이용한 세무회계 교육방법 혁신에 관한 연구

The purpose of this study is to report on an innovative case of university education using the flipped learning method in the tax accounting course. Following the adoption of various teaching methods such as online classes, blended learning, and real-time video lectures due to the COVID-19 pandemic, the researcher implemented the flipped learning method in the tax law course for the weeks leading up to the midterm exam. At the researcher's affiliated institution, courses are pre-approved for flipped learning, requiring a minimum of 5 weeks of operation using this educational approach. In this context, professors have obligations such as submitting reports and pre-recorded video lectures. However, from the students' perspective, there is a privilege of receiving grades up to B+ without a relative grading system. From the professors' standpoint, the intention was to use the grade exemption system as an incentive to eliminate students who might drop out midway. Through the flipped learning method, the aim was to induce a natural acquisition of tax law knowledge through team activities. As a result of the course, students demonstrated increased learning achievements in the tax accounting subject, and a secondary effect was observed as students built friendships with team members and continued studying together even after the flipped learning period. This study contributes detailed insights into the operation of a flipped learning face-to-face course in the typical lecture-based tax accounting subject, providing valuable information for expanding educational methods in related courses.