حسین اسماعیل خانی

Teaching and learning introductory accounting courses is of great importance as a foundation for teaching other accounting topics. Also, the increasing development of digital technologies and their application in education has required universities to make changes in traditional education methods. Therefore, the present study tries to investigate the effect of using flipped classroom and quantum teaching methods compared to the traditional teaching method from the perspective of accounting students' performance. In this quasi-experimental research, 78 students of accounting principles course (1), from Islamic Azad University units in Rafsanjan city, were placed in experimental and control groups in the first semester of 1400-1401. Analysis of covariance was used to analyze the results. The findings of the present study show that the average scores obtained in the control group did not change significantly in the pre-test and post-test stages.However, the level of scores of students in the two experimental groups has increased in the post-test stage compared to the pre-test, so that the performance of the students in the experimental groups has improved the performance of the students compared to the traditional teaching method. Using the results of this research, professors can improve the teaching of accounting principles (1) by applying practical methods.

The main goal of the current research is to identify the indicators for choosing the appropriate teaching method for teaching accounting principles (1) and also to identify and prioritize the applied teaching methods according to the mentioned indicators.

The current research is descriptive and mixed in nature, i.e. a combination of qualitative and quantitative methods and practical in terms of purpose. For this purpose, the method of systematic review of the previous researchers' findings between 2016 and 2022 was used, and using the fuzzy Delphi method, the aforementioned indicators were weighted and a total of 13 indicators were finalized for choosing the appropriate teaching method. Also, 25 methods were identified by fuzzy screening of teaching methods. Teaching is selected and finally, the mentioned methods have been prioritized according to the selection criteria and the Seca method.

Among the criteria for choosing the appropriate teaching method for teaching accounting principles (1), knowledge of teaching methods, educational technology, and teacher's experience have gained the first to third priority, respectively. Also, among the teaching methods identified in the field of accounting teaching, the reverse teaching methods, quantum and graphic teaching respectively have the highest level of coverage of the identified criteria.

Based on the results of the research, it shows that the use of teaching methods in accordance with the relevant teaching method selection indicators can improve the quality of teaching accounting courses.

Contribution:

 It is expected that the identification of applied teaching methods for introductory accounting courses will increase the level of awareness of accounting teachers about applied teaching methods and improve teaching effectiveness.

The aim of the current research is to analyze the indicators of choosing the appropriate teaching method for teaching the principles of accounting (1) in a meta-composite method. According to its purpose, the research method is applicable, and in terms of execution method, it is qualitative, and in a meta-composite method. The statistical population of this research includes 9 experts and professors in the field of accounting education. By analyzing previous studies and extracting the effective dimensions, the MAXQDA 2018 software was used to code the categories, which were categorized into 8 core categories and 39 open codes, then using the fuzzy screening method and with the participation of experts and professors, the importance of each category was determined. The results showed that out of the 39 categories extracted in the meta-combination stage, 21 categories are very important from the experts' point of view. Also, the prioritization of the categories showed that the indicators of teaching time and knowledge or scientific qualification of the professor are criteria with the highest level of importance for choosing a suitable teaching method for teaching accounting principles (1). The findings show that in order to choose a suitable teaching method for teaching accounting principles (1), professors and lecturers in the field of accounting education should pay attention to the indicators that affect the selection of the appropriate teaching method and take into account the important role of the mentioned indicators; and improve students' learning and performance by choosing appropriate teaching methods,.