Libraries at University of Nebraska-Lincoln



Adzharuddin, N. A., & Ling, L. H. (2013). Learning Management System (LMS) among University Students: Does It Work? International Journal of e-Education, e-Business, e-Management and e-Learning, 3(3). Retrieved on March 4, 2017 from: http://www.ijeeee. org/Papers/233-ET1026.pdf.

Anyagh, P. I. & Okwu, E. I. (2010). Effects of formula teaching approach on students‟ achievement in Algebra. Journal of Research in Curriculum and Teaching, 5(1): 374-379.

Alias, N. A., & Zainuddin, A. M. (2005). Innovation for better teaching and learning: Adopting the Learning Management System,” Malaysia Online Journal of Instructional Technology, 2(2) 27–40.

Almarashdeh, I. A., Sahari, N., Zin, N. A. M., & Alsmadi, M. (2010). The success of Learning Management System among distance learners in Malaysian universities. Journal of Theoretical and Applied Information Technology, 21(2). Retrieved on March 15, 2017 from:

Anie, S. O. (2011). The Economic and Social Benefits of ICT Policies in Nigeria. Library Philosophy and Practice. Retrieved on February 18, 2016 from http://www.webpages.*mbolin/anie.htm.

Appana, S. (2008). A review of benefits and limitations of online learning in the context of the student, the instructor, and the tenures faculty. International Jl. on E-Learning, 7(1), 5–22.

Ayub, A. F. M., Tarmizi, R. A. Jaafar, W. M. W., Ali, W. Z. W., & Luan, W. S. (2010). Factors influencing students’ use a Learning Management System portal: Perspective from higher education students,” International Journal of Education and Information Technologies, 2, pp. 4.

Azuka, E. B. (2001). Research Methods Theory and Application. Nigeria: Noben Publishers.

Babo, R. and Azevedo, A. (2011). Higher Education Institutions and Learning Management Systems: Adoption and Standardization, Portugal. Retrieved on March 2, 2017 from: 50529.

Bandura, A. (1997). Self-efficacy: The exercise of control. New York: Freeman.

Campbell, L., Campbell, C., & Dickinson, D. (1999). Teaching and learning through the multiple intelligences (2nd ed.). Needham Heights: Allyn and Bacon.

Clemson Computing & Information Technology CCIT (2017). Skills for online learning. Retrieved on March 8 from: prospective/about_de/ol_skills.html.

Department of Accountancy, (2013). Revised Standard Undergraduate Programme and Regulations Bachelor of Science (B.Sc.) Degree. Faculty of Business Administration, University of Nigeria. Enugu: University Press Limited.

University of Nigeria, Nsukka, Department of Business Education, (2016). Students Handbook. Faculty of Vocational and Technical Education, University of Nigeria. Nsukka: University Press Limited.

Dietz-Uhler, B., & Hurn, J. E. (2013). Using learning analytics to predict (and improve) student success: A faculty perspective. Journal of Interactive Online Learning 12(1). Retrieved on March 6, 2017 from:

Eze, C. E. (2014). Strategies for improving students’ performance in Financial accounting in NCE business education Programmes in colleges of education in South –East Nigeria. 24 June 2014, 11th International Academic Conference, Reykjavik Retrieved on May 18, 2017 from:

Fraenkel J. R. & Wallen, N. E. (2009). How to Design and Evaluate Research in Education, (7th ed.). New York: McGraw-Hill Companies.

Greenberg, L. (2002). LMS and LCMS: What's the Difference? Learning Circuits. ASTD's Source for e-Learning. [Online]. Available:

Hrabowski, F. A., Suess, J. J., & Fritz, J. (2011). Assessment and analytics in institutional transformation. EDUCAUSE Review Online. Retrieved from: http://www.educause. edu/ero/article/assessment-and-analytics-institutionaltransformation.

Iyekekpolor, A. S. O. (2007). Cooperative Strategies for Combatting Poor Performance in Mathematics. Makurdi: Onavi publishers.

Khambari, M. N. M., Moses, P., Khodaband, R., Ali, W. Z. W., Wong, S. L. & Ayub, A. F. M. (2010). Students’ needs and concerns: Experiences from a learning management system. 2nd International Malaysian Educational Technology Convention. [Online]. Retrieved March 5, 2017 from: 004-Ready. Doc.

Oghenevwogaga, B. A., and Oghenevwogaga, D. T. (2006). The impact of the Internet on research: History of Delta State University, Nigeria. Retrieved on February, 2017 from: http://www. webpages.uidaho.

Okigbo, E. C. & Okeke S. O. C. (2011). Effects of gamGes and analogies on students‟ interest in mathematics. Journals of Science Teachers Association of Nigeria, 46(1):101-111.

Phillips, C. R. & Trainor, J. E. (2014). Millennial students and the flipped classroom. Proceedings of ASBBS 21 (1). Retrieved July 10, 2017 from: files/ASBBS2014/PDF/P/Phillips_Trainor(P519-530).pdf.

Margaryan, A., Littlejohn, A., & Vojt, G. (2011). Are digital natives a myth or reality? University students’ use of digital technologies. Computers & Education, 56(2), 429–440. doi:10.1016/j.compedu.2010.09.004.

Milman, N. B. (2012). The flipped classroom strategy: What is it and how can it best be used? Distance Learning, 9 (3) 85-87.

Nair. C. S., & Patil, R. (2012). A Study on the Impact of Learning Management Systems on Students of a University College in Sultanate of Oman. International Journal of Computer Science Issues, 9(2) 2. Retrieved on March 3, 2017 from: IJCSI-9-2-2-379-385.pdf.

Nworgu, B. G. (1992). Educational Measurement and Evaluation. Nsukka: Hallman Publishers.

Okoro, O. M. (2006). Measurement and Evaluation in Education. Anambra: Pacific Publishers Ltd.

Strayer, J. F. (2007). The Effects of the Classroom Flip on the Learning Environment: A Comparison of Learning Activity in a Traditional Classroom and a Flip Classroom that Used an Intelligent Tutoring System. The Ohio State University.

Liu, G., Zhang, Y., & Fan, H. (2013). Design and development of a collaborative learning platform supporting flipped classroom. World Transactions on Engineering and Technology Education WIETE, 11(2).

Mattingly, K. D., Rice, M. C., & Berge, Z. L. (2012). Learning analytics as a tool for closing the assessment loop in higher education. Knowledge Management & E-Learning: An International Journal, 4(3), 236-247.

Moses, P., Ali, W. Z. W., & Krauss, S. E. (2014). Cause analysis of learning management system: role of moderator in improving students’ performance. Research and Practice in Technology Enhanced Learning, 9(1), 83-105. Retrieved on March 6, 1017 from:

Nigerian Universities Commission (2015). Nigerian universities. Retrieved on March 5, 2016 from:

Obadara, O. E. (2012). Comparative analysis of public and private universities administration in Nigeria. Journal of Social Sciences, 32(3). 357-363. Retrieved on March 5, 2016 from:

Okafor, R. G. (2012). Accounting education in Nigerian universities: Challenges and prospects. Journal of Economics and Sustainable Development, 3(14). Retrieved on July 10, 2017 from:

Parnham, J. (2001), Lifelong learning: A model for increasing the participation of non-traditional adult learners. Journal of Further and Higher Education, 25(1), 57-65.

Paulsen, M. F. (2003). Experiences with Learning Management Systems in 113 European Institutions. Educational Technology & Society, 6 (4), 134-148. Retrieved on March 5, 2017 from:

Principle, H. R. (2005). Factors influencing students’ academic performance in first accounting course: a comparative study between public and private universities in Puerto Ricco. An Unpublished Ph.D Dissertation presented to the Department of Argosy University/ Sarasota.

Rissi, M. C., & Marcondes, M. A. S. (2011). Estudosobre a reprovacao e retencaonoscursos de graduacao: 2009. UEL. Londrina, PR, Brasil.

Sekaran, S. (2003). Measurement: Scaling, Reliability, Validity. In Research Methods for Business: A Skill Building Approach. London: John Wiley.

Traub, R. E. (1994). Reliability for the Social Sciences: Theory and Applications. Thousand Oaks CA: Sage.

Usman, K. O. (2016). Exploring information technologies in support of teaching and learning. A keynote address presented at Computer Educators Association of Nigeria Conference at the University of Nigeria, Nsukka on October 25th 2016.

Waycott, J., Bennett, S., Kennedy, G., Dalga, B., & Gray, K. (2010). Digital divides? Student and staff perceptions of information and communication technologies. Computers & Education, 54(4), 1202–1211. doi:10.1016/j.compedu.2009.11.006.

Zhao, Y. Deng, X and Zhai, S. (2016). The analysis of flipped classroom mode of CIMA financial operation course. 6th International Conference on Electronic, Mechanical, Information and Management.

Zhou, W. (2011). The future of classroom: flipped classroom. Retrieved on March 12, 2016 from: df0fc0102dtld.html, 2011.


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.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.