The purpose of this study is to know Accounting and Finance faculty member’s perspective of the implementation the flipped classroom approach (FCA) in accounting education and how this perspective works according to variables. Based on our observation, we found that there are two kind of group participants. Firstly, group participants which have high perspective of FCA advantages in accounting education. And the second group is group participants which have opinion that FCA has barrier in education, student, and education institution context. According to hypotheses examination, FCA did not make any significant difference deals with university type, gender, marital status, education, the applicability of thinking. However, FCA is found diffference regarding courses, tittle, and age.