Designing the Worksheet Book to Support the Implementation of Flipped Classroom in Introduction to Accounting Course

Abstract

This worksheet was designed as a part of the development of flipped classroom (FC) model to enhance students' critical thinking skills in Introduction to Accounting course. The worksheet book was designed as an appropriate media for learning accounting cycle for students in Introduction to Accounting class. This paper focuses on how the design of worksheet book looks like, what kinds of learning activities are facilitated, and the result of expert validation. The procedure of designing the worksheet adopted the steps of system approach to instructional learning program design by Dick and Carey, especially step one to nine, namely from identifying instructional goals to formative evaluation. The formative evaluation was conducted in expert validation. The design of worksheet adopted the characteristics of FC model which facilitate student learning activities outside and inside the classroom. The learning syntax of the FC model that has been developed consists of six steps, namely connection, quiz, exploration, construction, reflection, and expression. The learning activities that are facilitated with worksheets are independent study, preparing discussions, and applying the understanding of the materials by doing exercises and cases in groups. The result of the expert validation showed that the worksheet book was appropriate to be used as the media for Introduction to Accounting course that implement FC model .