The Development and Assessment of a Flipped Classroom Instructional Plan and Its Effect on Students’ Motivation and Engagement


  • Intan Haslina Kamarzaman Faculty of Management and Economics, Sultan Idris Education University, MALAYSIA
  • Rusliza Yahaya Faculty of Management and Economics, Sultan Idris Education University, MALAYSIA
  • Rohaila Yusof Faculty of Management and Economics, Sultan Idris Education University, MALAYSIA



Instructional Plan, Flipped Classroom, First Principle of Instruction, Matriculation College, Management Accounting


This study intended to build a flipped classroom instructional plan for four Management Accounting subjects in matriculation institutions and test its effect on students’ motivation and engagement. The instructional plan’s content and learning activities were based on the Malaysian Ministry of Education’s Matriculation Curriculum Specifications and the First Principle of Instruction. In the first phase, three experts verified the instructional plan draught. The Percentage Calculation Method indicated overall content validity was 93.3%. Based on comments and ideas from experts, several changes and improvements were made to build the most acceptable and appropriate instructional plan for matriculation college. In the second phase, a quasi-experiment was conducted with 80 accounting students enrolled in the Management Accounting course. Students were divided into experimental and control groups. The experimental group was taught using a flipped classroom technique, whereas the control group was taught using a traditional method. According to the t-test result, flipped classroom students demonstrated a significantly higher motivation and engagement than traditional group students. The findings suggest a flipped classroom instructional plan may increase student motivation and engagement.


Download data is not yet available.


Ahmad Raflis Che Omar. (2014). Mengasuh bakal usahawan Malaysia: Penentu keberkesanan pembelajaran kewangan di Institusi Pengajian Tinggi Awam. Malaysian Journal of Society and Space, 10 (2), 104-114

Ahmad Raflis. (2014). The relationship between intensity of competition, delegation of authority, management accounting and control systems changes, organizational performance (empirical study in manufacturing companies listed in Indonesian Stock Exchange).

Albert, M., & Beatty, B. J. (2014). Flipping the classroom applications to curriculum redesign for an introduction to management course: Impact on grades. Journal of Education for Business, 89(8), 419–424.

Anis, A., & Hanafi, R. (2015). Factors influencing students’ choice of an accounting major in Egypt. International Journal of Accounting, Auditing and Performance Evaluation, 11(3–4), 225–254.

Çakiroğlu, Ü., & Öztürk, M. (2017). Flipped classroom with problem-based activities: Exploring self-regulated learning in a programming language course. Educational Technology and Society, 20(1), 337–349.

Carcello, J. V, Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1–31.

Cilliers, E. J. (2017). The challenge of teaching generation Z. PEOPLE: International Journal of Social Sciences, 3(1), 188–198.

Fatimah Abd Rahman, S., Md Yunus, M., & Hashim, H. (2019). An overview of flipped learning studies in Malaysia. Arab World English Journal, 10(4), 194–203.

Fauzan, A., & Ngabut, M. N. (2018). EFL students’ perception on flipped learning in writing class. Journal on English as a Foreign Language, 8(2), 115.

Gaughan, J. E. (2014). The flipped classroom in world history. The History Teacher, 47(2), 221–244.

Harahap, F., Nasution, N. E. A., & Manurung, B. (2019). The effect of blended learning on student’s learning achievement and science process skills in plant tissue culture course. International Journal of Instruction, 12(1), 521-538.

He, W., Holton, A., Farkas, G., & Warschauer, M. (2016). Running head: Flipped Instruction on Effort, performance, perception 1.

Jian, Q. (2019). Effects of digital flipped classroom teaching method integrated cooperative learning model on learning motivation and outcome. Electronic Library, 37(5), 842–859.

Kassim, C. K. H. (2014). Accounting education change : Improving the quality of accounting graduates. Journal of Applied Environmental and Biological Sciences, 4(November), 1–7.

Kong, S. C., & Song, Y. (2015). An experience of personalized learning hub initiative embedding BYOD for reflective engagement in higher education. Computers and Education, 88, 227–240.

Kurt, G. (2017). Implementing the flipped classroom in teacher education: Evidence from Turkey. Educational Technology and Society, 20(1), 211–221.

Lizawati, M. H., Hamisah, A. R., Ku Haslina, K. A. M. & Mohd Taufiq Syakirin, A. Z. (2017). Intrinsic motivation level and student achievement in chemistry learning for the topic of gas based on Jejak Rembo. Jurnal Penyelidikan Dedikasi Jilid, 13(8), 117–144.

Lo, C. K., Lie, C. W., & Hew, K. F. (2018). Applying “First Principles of Instruction” as a design theory of the flipped classroom: Findings from a collective study of four secondary school subjects. Computers and Education, 118, 150–165.

Lynn, M. R. (1986). Determination and quantification of content validity. Nursing Research.

McNally, B., Chipperfield, J., Dorsett, P., Del Fabbro, L., Frommolt, V., Goetz, S., Lewohl, J., Molineux, M., Pearson, A., Reddan, G., Roiko, A., & Rung, A. (2017). Flipped classroom experiences: Student preferences and flip strategy in a higher education context. Higher Education, 73(2), 281–298.

Merrill, M. D. (2002). Effective use of instructional technology requires educational reform. Educational Technology, 42(4), 13–16.

Mohd. Yusof, M. N., & Tahir, Z. (2017). Kepentingan penggunaan media sosial teknologi maklumat dalam pendidikan IPTA. Journal of Social Sciences and Humanities, 12(3), 1–10.

Nidzam, C., Shaharim Saidatul Ainoor, & Asmayati Yahaya. (2016). Kesesuaian persekitaran pembelajaran, interaksi guru-pelajar, komitmen belajar dan keselesaan pembelajaran dalam kalangan pelajar biologi. Jurnal Pendidikan Sains & Matematik Malaysia, 6(1), 101–120.

Osman, S. Z. M., Jamaludin, R., & Mokhtar, N. E. (2014). Student engagement and achievement in active learning environment among Malaysian polytechnic commerce department. Journal of Education and Literature, 2(1), 8-17.

Plant, R. W., & Ryan, R. M. (1985). Intrinsic motivation and the effects of self‐consciousness, self‐awareness, and ego‐involvement: An investigation of internally controlling styles. Journal of Personality, 53(3), 435–449.

Roach, T. (2014). Student perceptions toward flipped learning: New methods to increase interaction and active learning in economics. International Review of Economics Education, 17, 74–84.

Rothman, D. (2016). A Tsunami of learners called Generation Z. URL: Http://Www. Mdle. Net/JoumaFA_Tsunami_of_Learners_Called_Generation_Z. Pdf.

Russell, J. D. (1974). Modular Instruction: A Guide to the Design, Selection, Utilization and Evaluation of Modular Materials.

Ryan, R. M., & Deci. (1982). Instrinsic Motivation Inventory. Journal of Personality and Social PSychology, 43(3), 450–461.

Sailer, M., Hense, J. U., Mayr, S. K., & Mandl, H. (2017). How gamification motivates: An experimental study of the effects of specific game design elements on psychological need satisfaction. Computers in Human Behavior, 69, 371–380.

Sams, A., & Bergmann, J. (2013). Flipped Classroom As Innovative Practice in the Higher Education System: Awareness and Attitude. In 3rd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2016, Book 1 (Vol. 3, Issue SGEM2016 Conference Proceedings, ISBN 978-619-7105-72-8 / ISSN 2367-5659).

Sidek, M. N., & Jamaludin, A. (2005). Pembinaan modul: Bagaimana membina modul latihan dan modul akademik. Penerbit Universiti Putra Malaysia.

Singay, S. (2020). Flipped learning in the English as a second language classroom: Bhutanese students’ perceptions and attitudes of flipped learning approach in learning grammar. Indonesian Journal of Applied Linguistics, 9(3), 666-674.

Sun, Z., Xie, K., & Anderman, L. H. (2018). The role of self-regulated learning in students’ success in flipped undergraduate math courses. Internet and Higher Education, 36(May 2016), 41–53.

Fadzillah, N. S. M., & Bahari, A. B. M. (2019). Faktor yang mempengaruhi prestasi pelajar diploma perakaunan dalam subjek perakaunan. Gading Journal for Social Sciences, 22(00), 150-155.

Thai, N. T. T., De Wever, B., & Valcke, M. (2017). The impact of a flipped classroom design on learning performance in higher education: Looking for the best “blend” of lectures and guiding questions with feedback. Computers and Education, 107, 113–126.

Tuckman, B. W., & Harper, B. E. (2012). Conducting educational research. Harcourt Brace Jovanovich.

Wang, Z., Bergin, C., & Bergin, D. A. (2014). Measuring engagement in fourth to twelfth grade classrooms: The Classroom Engagement Inventory. School Psychology Quarterly, 29(4), 517-535.

Warter-Perez, N., & Dong, J. (2012). Flipping the classroom: How to embed inquiry and design projects into a digital engineering lecture. Proceedings of the 2012 ASEE PSW Section Conference, 1–17.




How to Cite

Kamarzaman, I. H., Yahaya, R., & Yusof, R. (2022). The Development and Assessment of a Flipped Classroom Instructional Plan and Its Effect on Students’ Motivation and Engagement. International Business Education Journal, 15(1), 95–105.

Most read articles by the same author(s)