ABSTRACT
Accounting education in universities has a number of challenges (Lownie and Mcquarrie, 2014). Instructors of accounting, particularly at the introductory level, are faced with a situation where they have to teach large classes because accounting is a mandatory subject in nearly every business program. Enrolments in accounting classes normally consist of a mixture of students who have an interest in accounting and students who are in the subject only because they are required to take it (Lownie and Mcquarrie, 2014). This results in a wide range of student levels of motivation and interest within a single class (Jones and Fields, 2001). Some contend that accounting classes focus on rote learning and content coverage at the expense of in-depth examination of information and development of analytical skills (Muldoon, Pawsey, and Palm, 2007). This problem is worsened by the demands of more advanced accounting subjects, which require not only technical skills but also conceptual and analytic understandings of the subject (Carmona, 2013). On the other hand, students perceive introductory accounting courses as diffi cult in comparison to other courses
(Malgwi, 2006). Introductory accounting instructors in various universities have attempted to address these challenges by exploring different models of class delivery and instruction.
