Abstract

Malaysian Polytechnic is moving towards the use of Information, Communication and Technology (ICT) to meet the needs of the Outcome Based Education (OBE) system that has been implemented since 2010. However, the lack of resources, internet access and lecturer skills in developing their instruction has caused the “chalk and talk” learning culture to remain unchanged, especially in accounting courses. The purpose of this study is to determine the lecturer and students' perception and their achievement between two learning cultures, the traditional classroom and flipped classroom. This study has been conducted between two classes; 61 final diploma accountancy students and a lecturer. Questionnaires and interview was conducted and analyze using independent sample t test. The findings show that there is a significant difference in perception (t(59) = -3.71, p < .05), mean students in a traditional classroom significantly different (M = 4.42, SD = .38) than in a flipped classroom (M = 4.07, SD = .37). The mean also shows, students from both classes had similar perceptions on their learning culture. The percentage of students pass their assessments for the flipped classroom, quiz=26%, test=52%, higher than traditional classroom, quiz=17%, test=50%. It was found that the lecturer had more time to spend on problem solving in the flipped class compared with the traditional class, and although it suffers from a lack of facilities, the flipped class can still be implemented. Therefore, Malaysian Polytechnic institutions could think more globally by teaching locals to meet students' needs of learning with appropriate learning approaches.

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