There are several factors that influence students learning and academic achievement. Some of the factors include motivation, interest, learning environment, level of student-student, teacher-student interaction and collaboration nature of assessment processes and feedback etc. However, literature has revealed that students’ interest and academic achievement can be improved if modern technology is integrated into teaching and learning process. The major purpose of this study is to determine the effects of flipped classroom model on learning management systems (LMS) and f2f learning environments on students' achievement and interest in accounting. The design of the study is quasi-experimental. The study used intact classes with non-equivalent groups. The population for the study consists of 168 first-year undergraduate students of the Department of Business Education comprising of 76 males and 92 females from the two public universities selected for the study. The instruments for data collection was Elements of Accounting Achievement Test (EAAT) and Interest Inventory Questionnaire (IIQ). The reliability of the instrument was calculated using K-R 20 and reliability index was 0.79 obtained. Data collected for both pretest and posttest were analyzed using mean and standard deviation, while three null hypotheses that guided the study were test at 0.05 level of significance using Analysis of Covariance (ANCOVA). Results of the study showed that flipped classroom on LMS model is more effective than the conventional f2f method in improving students' interest and academic achievement in Elements of Accounting. In addition, the findings revealed higher mean achievement among students taught Elements of Accounting using flipped classroom on LMS model when compared with those taught with f2f method. The researchers therefore inferred that flipped classroom on LMS model is more effective than the f2f method in improving students' interest and academic achievement in Elements of Accounting in Nigeria. Therefore, the study recommended that universities and other tertiary institutions should implement the use of flipped classroom model on LMS in teaching and learning process particularly on introductory accounting courses like Elements of Accounting. Again, the Ministry of Education empowered by the federal and state government should make adequate provisions for ICT facilities, online resources, and internet connections in all the public universities to support flipped classroom model on LMS.
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