Practical Analyses on the Flipped Classroom Approach to Management Accounting Education

The outbreak of COVID-19 in 2020 has greatly changed teaching methods. With the normalization of the pandemic, teaching has gradually entered the era of a pandemic. Online teaching greatly limits the scope of management accounting courses and requires experimental operation and interaction between students and teachers. Therefore, mixed teaching has become a breakthrough in the development of management accounting teaching. This study mainly studies accounting students who adopt the mixed teaching method of the flipped classroom. Flipped classroom teaching mode can stimulate students' learning autonomy, adjust the traditional classroom teaching activities based on teachers' teaching into an interactive and exploratory new classroom, and play a positive role in the teaching development of management accounting courses. When designing a new paradigm of management accounting teaching based on the flipped classroom, by sorting out the five basic functions of management accounting prediction, decision-making, planning, control and evaluation, knowledge point learning, ability training, and independent exploration awareness run through three different periods before, during and after class. At the end of the semester, qualitative and quantitative analysis will be conducted in the form of questionnaires and interviews. The survey found that a large number of students recognized this teaching mode, and most students believed that this teaching mode improved their learning efficiency and ability to understand and master knowledge. The survey also found that the effect of rehearsal before class determines the learning level of the class to a certain extent. This means that we must focus on optimizing the rehearsal content and selecting more effective tools to ensure that students watch the rehearsal.