Introduction
explained that higher-order thinking skills (HOTS) were first introduced in Bloom’s Taxonomy, which categorizes students’ thinking skills into two groups: remembering, understanding, and applying (lower-order) and analysis, evaluation, and creation (higher-order).Higher-order thinking is important for developing analytical and problem-solving skills . HOTS is significant in education because one of the goals of education is to prepare students to enter the world of work with analytical, problem-solving, and critical thinking skills to perform at a higher level of thinking. In higher education, HOTS is ultimately expected to create students who can analyze, evaluate, and solve problems . These abilities help students complete their education and survive in the working environment. noted that high-level thinking skills produce new knowledge by practicing judgment, criticism, and creativity relevant to life outside the classroom. Students who master HOTS will become productive workers who produce knowledge, promote various information, and drive progress that helps society prosper.
Previous research by links the learning environment and teaching method to HOTS. One of the learning methods that can be associated with HOTS is flipped learning. According to , flipped learning is a mixed method between online and face-to-face lectures. Online lectures are conducted by providing teaching videos to be studied before the lecture. It aims for students to learn independently and prepare themselves before studying in class. While in-class learning, students practice the learning they have previously learned at home and receive guidance from lecturers. This learning refers to the humanistic learning theory, where individuals can explore their abilities to apply in their environment. Hence, flipped learning has proven to be an effective strategy to improve learning outcomes in higher education .
The 2022 PISA assessment data showed that 34% of Indonesian students reached proficiency level 2. At this level, students can explain familiar scientific phenomena and use their understanding to identify simple cases. However, this percentage is still quite low compared to other participating countries, indicating that the development of HOTS among Indonesian students remains consistently below international benchmarks.
This research examines the implementation of scaffolding, questioning, interflow, reflection, and comparison (SQIRC) as a flipped learning-based model for higher education students in Introduction to Accounting courses. The Introduction to Accounting course requires mastery of theory and its application in accounting reports.SQIRC method is divided into five stages: first is Scaffolding and Questioning, carried out in the classroom in the form of preparation before the implementation of learning; second is Interflow, carried out inside and outside the classroom in the form of aligning perceptions between teachers and students; third is Reflection and Comparison, carried out in the classroom in the form of discussions with teachers and students. This approach is ideal for Introduction to Accounting courses, which require both theoretical and practical components. HOTS play a critical role in supporting the course, enabling students not only to comprehend theoretical concepts but also to apply them in preparing financial reports, interpreting financial data, and formulating financial decisions.
Literature Review
Higher-Order Thinking Skills (HOTS)
HOTStransfer knowledge, critical thinking, and problem-solving skills to students . HOTS are becoming increasingly important because they require students to develop in-depth ideas to produce new understandings and implications. Problem-solving is one of the key activities that can build HOTS among students. However, not all students can solve problems effectively, so they often face difficulties and make mistakes.
HOTS continues the Integrated Curriculum and places thinking skills at a higher level. The inductive reasoning strategy is one of the potential learning strategies that can introduce students to basic concepts in obtaining clear visualizations while stimulating their HOTS. Reasoning processes, such as inductive reasoning, can stimulate HOTS because the processes included in this strategy apply HOTS skills, such as implementing, analyzing, evaluating, and creating . HOTS can be developed but cannot be automated, and practice is required. Textbooks are one of the learning media that can be used in training HOTS because textbooks are the main learning media for teachers and students. Thus, it can be said that the more HOTS content in the textbook, the greater the possibility of HOTS being trained and taught to students.
HOTS are cognitive operations that are needed in thinking processes that consist of short-term memory. HOTS includes critical thinking skills, problem-solving, analytical thinking, creative thinking, systematic thinking, and decision-making . These skills are much more needed today than in the past. It should be introduced to higher education students to equip them with the essential skills needed throughout their education .
The importance of HOTS has been emphasized by policymakers, educators, researchers, and the general public. After analyzing previous studies, identified three HOTS: problem-solving, critical thinking, and creativity. Problem-solving involves identifying problems, collecting and analyzing relevant information, and selecting and implementing relevant solutions. Critical thinking is analyzing information objectively, thinking clearly and rationally, and making reasoned judgments. Creativity refers to the ability to create new objects and develop innovative ideas.
noted that students’ HOTS can be developed in various ways. The use of innovative and contextual learning media is also essential in developing high-level thinking skills. Teachers can provide HOTS-based questions and use various learning methods, such as game-based learning, which has the potential to be an innovative approach to support the development of students’ HOTS. With the help of their teaching methods that integrate HOTS into the curriculum, teachers guide students to improve their critical, creative, and analytical thinking skills. However, applying learning methods that truly encourage these skills is still limited and has not achieved the expected goals.
emphasized that HOTS is important in academic contexts and everyday life, especially for critical decision-making. The research explained that HOTS involves identifying problems, finding solutions, and assessing the results of decisions made. However, developing HOTS is not easy. One of the challenges is the need for teaching to prioritize evaluation and reflection. Previous research by found that students who were taught to actively evaluate arguments and evidence had better HOTS skills than students who only received information passively. The assessment is a way to evaluate students’ mental activity and cognitive abilities at a higher level . It can also increase students’ awareness of their cognitive abilities and help them develop more advanced thinking skills.
Globally, many countries have integrated HOTS into their educational curriculum. highlights how countries such as Singapore and Finland have successfully implemented HOTS through innovative approaches, emphasizing collaborative skills and cross-disciplinary problem-solving. These approaches have had a positive impact on improving student learning outcomes, reinforcing the importance of HOTS in 21st-century education.
Flipped Learning
Flipped learning is a learning approach where learning materials are delivered through media such as videos or modules before face-to-face meetings. At the same time, time in class is used for interactive activities such as discussions, problem-solving, and collaboration . Learning activities with this approach aim to create a more dynamic learning environment and support the development of high-level thinking skills . In the flipped learning approach, students are given content to learn before class, and then, during class, students engage in activities to enhance their learning. Throughout this process, the teacher acts as a tutor to facilitate the consolidation of student learning. Flipped learning combines the principles of constructivism and behaviorism, bridging the gap between theory-based education and practical skills.
Contemporary educational systems are witnessing continuous advancement in pedagogical approaches aimed at enhancing the quality of learning experiences. Flipped learning stands out as a revolutionary educational strategy that has captured significant interest in academic circles. This approach fundamentally restructures conventional teaching models by relocating instructional content delivery beyond classroom boundaries using video materials and digital platforms, thereby enabling in-class sessions to focus on interactive discussions and hands-on learning activities . The flipped classroom learning model demonstrates high effectiveness in optimizing students' cognitive processes through accelerating the formation of conceptual balance in their mental structures even before classroom learning begins. This method works by matching new perceptions and information with existing knowledge frameworks in students' minds, where when this information aligns with their initial understanding, it leads to the development of more mature and comprehensive cognitive schemas. However, when there is a mismatch between new knowledge and previous understanding, students are faced with the challenge of making important decisions about whether to maintain their old thinking framework or replace it with a new one, a process that encourages them to actively reflect and strengthen the concepts they have mastered while integrating them with new understanding. This cognitive dynamic is what makes the flipped classroom model not only transfer information but also train students to develop critical and adaptive thinking skills, thus creating more meaningful and sustainable learning .
Flipped learning has been shown to be a practical, active approach to increasing student engagement and learning outcomes, especially in the context of higher education. Flipped learning shifts the role of the lecturer from the primary source of information to a facilitator, allowing students to learn the material independently through digital resources before face-to-face sessions, which are then used for practical activities, discussions, and collaboration . The integration of flipped learning with other active learning methods, such as gamification and team-based learning (TBL), can create a more interactive and engaging learning environment and can have a positive impact on student engagement and learning outcomes in this digital era. However, the effectiveness of flipped learning is highly dependent on the technological readiness of both the school and its students. Students with limited digital literacy or poor internet access may encounter difficulties in learning the material, which can in turn impact their learning outcomes. The quality and interactivity of video content are also important factors; fewer engaging videos can decrease student interest and understanding. Furthermore, lecturers need to allocate additional time and resources to design engaging materials and interactive face-to-face activities, which can be an additional burden.
According to , flipped learning has four primary characteristics: (a) Transformation of out-of-class activities: Students study the material independently before class meetings; (b) Active interaction in class: Class time is used for instructor-facilitated discussions and problem-solving; (c) Increased interaction: Both between students and lecturers and between students; (d) Utilization of educational technology: Media such as learning videos are used to support initial understanding. Flipped learning has advantages such as (a) Flexible, independent learning that is at the pace of each student; (b) increasing active student involvement in the learning process; (c) more efficient management of class time for high-value activities; (d) Development of critical and analytical thinking skills.
Research on flipped learning and its impact on the learning environment has focused mainly on three areas. The first area is the comparative study of learning outcomes between flipped learning and traditional teaching modes. Researchers have paid attention to the effects on cognitive abilities, social-emotional skills, and academic performance. found that students’ test scores with the flipped learning method were significantly higher than those taught with the traditional method.
The second area focuses on the impact on students’ cognitive abilities, including innovation, critical thinking, practical skills, and problem-solving skills. show that flipped learning can significantly improve students’ ability to use information and communication technology. The study's results by showed that e-learning readiness and its sub-factors, including computer self-efficacy, internet self-efficacy, online communication self-efficacy, self-regulated learning, learner control, and motivation towards e-learning, are important predictors of student satisfaction and motivation in the flipped learning instruction model. The third area relates to the impact of flipped learning on students’ social-emotional skills. This research also investigated the structural relationship between inquiry communities, perceived transactional distance, and motivation in a flipped learning environment, finding that transactional distance positively affects inquiry communities.
According to , flipped learning optimizes the knowledge construction process and utilizes the value of mobile technology. Two essential factors of flipped learning are the technical and environmental elements that govern the use of information technology and how the learning environment is configured during and after class. In this approach, most of the learning input occurs outside of class during students’ independent time through watching online videos, listening to podcasts, and other activities, while class time is used for hands-on activities and personalized learning .
Scaffolding, Questioning, Interflow, Reflection, and Comparison (SQIRC)
According to , the SQIRC approach is a systematic framework designed to improve the effectiveness of flipped learning. This model integrates constructivist principles with flipped learning methodology, providing structured guidance to support active learning and higher-order thinking. The stages of the SQIRC Model are as follows: (a) Scaffolding (provision of pre-class materials): at this stage, the lecturer provides materials such as instructional videos and case studies with guided solutions. The goal is to build fundamental knowledge before face-to-face sessions. Scaffolding helps students understand basic concepts in their zone of proximal development; (b) Questioning (developing critical questions): students formulate questions based on pre-class materials to identify concepts that are not yet understood. This stage activates metacognition, which is important for improving learning outcomes. showed that questioning significantly increased student engagement and learning outcomes; (c) Interflow (a collaboration between students), face-to-face sessions focus on group discussions and complex problem-solving in accordance with the principles of social constructivism that emphasize the role of interaction in the construction of knowledge; (d) Reflection (reflection and application of knowledge): students apply the concepts they have learned to solve real cases while reflecting on their problem-solving process; (e) Comparison (comparative analysis of solutions): students compare their solutions with peers or professional examples to critically evaluate their approaches and strengthen conceptual understanding. This stage improves students’ evaluation and analysis skills.
The SQIRC model implemented in flipped learning offers a systematic framework that supports active learning and high-level thinking. Research shows the effectiveness of this approach in improving various aspects of student learning performance in the context of software engineering education. This approach has the potential to be applied in various other educational contexts, especially in fields that require a balance between theoretical knowledge and practical application.
Methodology
Research Design
This research used a quasi-experimental design with pre-test and post-test methods to analyze the effect of the implementation of the flipped classroom learning model on students’ HOTS abilities in both classes of Introduction to Accounting at Universitas Negeri Padang, West Sumatra, Indonesia. This university also encourages learning innovation, including the implementation of the flipped classroom model to improve students’ high-level thinking skills.
Sample and Data Collection
The subjects in this research were first-semester students taking the Introduction to Accounting course, with Group A comprising 22 students and Group B comprising 21 students. These participants were selected with a 100% response rate from both classes. The subjects were selected using a non-random sampling method based on specific reasons. First, the Introduction to Accounting course is compulsory for all first and second-semester students. Second, the number of students in both classes is almost the same. To minimise experimental bias, the control group was selected after students took the introductory session, and the teaching was carried out by the same lecturer to reduce the influence of the lecturer’s competence, experience, and personality on the research results .
A priori power analysis was conducted using G*Power to determine the required sample size to detect a large effect. The analysis was based on a two-tailed independent samples t-test, with an alpha level of .05, power (1 - β) set at .80, and an expected effect size of d = .77. The results indicated that a minimum total sample size of 36 participants (18 per group) would be required to detect the specified effect with adequate power. The actual sample size of 43 participants exceeds this minimum, yielding an achieved power of approximately .91, indicating that the study was sufficiently powered to detect the hypothesised effect.
The use of existing groups as units of analysis allows for the evaluation of the effectiveness of learning models, such as flipped classrooms, without changing the existing group structure. A similar condition was also found in a study by which used a quasi-experimental design to assess the application of flipped classrooms in teaching evidence-based medicine to medical technology students using groups that had been formed. This approach allows the evaluation of the effectiveness of learning interventions in real educational contexts.
This research involves two main types of variables: independent and dependent variables. The independent variable in this study is implementing the flipped learning model. This learning approach reverses the traditional pattern by providing basic materials through online media outside the classroom so that face-to-face time can be focused on analytical, evaluative, and creative learning activities. Meanwhile, the dependent variable in this study is students’ HOTS, which include the skills of analyzing, evaluating, and creating based on revised Bloom’s taxonomy.
The application of flipped learning is taught for an average of four hours per week during six weeks in October, November, and December 2023. The material covered covers the accounting cycle for service companies, including journal, ledger, balance sheet, adjusting entries, worksheet, and financial statements.
Week 1: The lecturer administers a pre-test and explains the learning methods that will be implemented over the next six weeks. The lecturer explains that learning instructions will be provided through e-learning. The e-learning will serve as a communication medium between the lecturer and students outside of class. In e-learning, the lecturer provides learning materials and video lessons each week. One of the e-learning features, the forum, will serve as a discussion forum for both students and the lecturer, as well as among students.
Weeks 2 to 6: Before class, each student studies the learning materials and videos uploaded by the lecturer and completes the assigned assignments. Then, students prepare questions to ask other students in the forum and answer questions posed by other students. During class, students explain answers that have been answered previously in the forum and solve cases given by the lecturer.
Group A (experimental group) is taught using the flipped learning model. During this activity, students will be guided by personal and collective training aimed at successful teamwork, collaboration, and effective communication, as well as to develop students’ reflective and creative skills. Group B (control group) will be taught using traditional methods that are primarily based on lectures and presentations. Several control variables are applied to ensure internal validity, such as similarity of teaching materials, duration of learning, use of the same lecturer, and uniform evaluation criteria. With this approach, it is expected to obtain an overview of the effectiveness of the flipped learning model in improving students’ high-levelthinking skills.
In the early stages of the study, a pre-test was conducted to measure the initial HOTS of students in both groups. The pre-test aims to obtain an overview of the level of mastery of the material before being given treatment, namely, flipped learning-based learning. The pre-test instrument consists of questions arranged based on indicators of critical, analytical, evaluative, and creative thinking skills. These questions are arranged according to the primary material that is relevant to the learning objectives in the Introduction to Accounting course. Before carrying out the pre-test, students were given clear instructions, time to ask questions related to questions that were not understood, and an explanation regarding the confidentiality of the data collected to ensure the quality of the data collected.
The results of the pre-test were then analyzed to ensure equality of initial abilities between the two groups so that differences in results at the end of the study could be attributed to the treatment given. After the treatment was completed, a post-test was carried out to measure the development of students’ HOTS. The post-test aims to evaluate how flipped learning can improve students’ critical, analytical, evaluative, and creative thinking skills. The post-test was carried out after the entire learning series was completed, with participants from both groups given post-test questions that had to be completed within a specified time individually.
The pre-test and post-test data were analyzed using inferential statistical techniques aimed at seeing significant differences between the experimental and control groups . The results of this post-test are the primary basis for assessing the effectiveness of the flipped learning model applied in this study.
This research also conducts validity and reliability tests. Validity testing was conducted on the research instrument using Pearson correlation analysis between the scores of each item and the total score. The analysis results showed that all 17 items had correlation coefficients greater than r-table (.361) and significance values below .05. Thus, all items in this research instrument were declared construct valid and suitable for use as a measurement tool in data collection. The reliability testing of the research instrument was conducted to measure internal consistency between test items. The method used was Cronbach's Alpha calculation, as the questions were essay-style with a range of scores. The analysis yielded an alpha value of .725, which is above the minimum threshold of .70. This indicates that the instrument has a good level of reliability and is reliable. Therefore, this research instrument is considered reliable and consistent in measuring the variables studied.
Figure 1. Research Procedure
Data Analysis
Data analysis in this research was conducted using IBM SPSS Statistics software version 21. Before inferential analysis, a prerequisite test was conducted as a normality test to determine the data distribution pattern.
Table 1. Normality Test
| SD | Kolmogorov -Smirnov Z | Asymp. Sig. (2-tailed) | |
| Experimental Group Pre-test | 25.5504 | 0.941 | .339 |
| Experimental Group Post-test | 14.20597 | 0.733 | .665 |
| Control Group Pre-test | 31.4579 | 1.155 | .138 |
| Control Group Post-test | 22.24324 | 0.458 | .985 |
The Kolmogorov-Smirnov test assesses whether the data follows a normal distribution, considering its effectiveness in testing small to medium datasets . Based on the Kolmogorov-Smirnov test results to test the data's normality, it can be concluded that all groups in this study, namely the control and experimental groups in both the pre-test and post-test, are normally distributed. Overall, the results of the Kolmogorov-Smirnov test on all these groups indicate that the data used in this study meet the assumption of normality.
Since there were initial differences in baseline abilities between the groups as indicated by the pre-test scores, an Analysis of Covariance (ANCOVA) was conducted. This analysis helped control for the initial disparities, allowing the post-test comparison to be more objective and fair.
Results
The ANCOVA test results showed that there was a significant difference in post-test scores between the groups studied after taking into account the influence of pretest scores. It can be concluded that the different treatments given to each group have a significant influence on the achievement of learning outcomes, after controlling for differences in participants' initial abilities. The use of ANCOVA in this case provides the advantage of eliminating potential bias originating from initial differences, so that the conclusions drawn are more valid and reliable and are able to provide more accurate results by reducing the possibility of Type I errors.
Table 2. Analysis of Covariance
| Source | Type I Sum of Squares | Df | Mean Square | F | Sig. | Partial Eta Squared |
| Corrected Model | 12174.764a | 2 | 6087.382 | 68.491 | .000 | .774 |
| Intercept | 242175.093 | 1 | 242175.093 | 2724.786 | .000 | .986 |
| Class * prestest | 12174.764 | 2 | 6087.382 | 68.491 | .000 | .774 |
| Error | 3555.143 | 40 | 88.879 | |||
| Total | 257905.000 | 43 | ||||
| Corrected Total | 15729.907 | 42 | ||||
| R Squared = .774 (Adjusted R Squared = .763) |
Results of the ANCOVA test show statistically significant differences in final learning outcomes among the experiment groups after controlling for pretest scores. This is evidenced by a significance value of .000 (p < .05), indicating that the differences in post-test scores across groups were not merely attributable to variations in participants’ initial abilities, but were indeed influenced by the treatments administered. The obtained F-value of 68.491 further suggests a strong effect on post-test outcomes, even after accounting for the influence of pretest performance.
Moreover, the R-squared value of .774 indicates that approximately 77.4% of the variance in post-test scores can be attributed to the differences in treatment, once the effect of the covariate (pre-test scores) is statistically controlled. The model’s explanatory power is further supported by the R-squared value of .774 and an Adjusted R-squared of .763, demonstrating that the statistical model employed was effective in capturing the variability present in the data.
Based on these findings, it can be concluded that the interventions administered to each group had a significant impact on participants’ learning outcomes. Additionally, the application of ANCOVA contributed to a more precise estimation of treatment effects by reducing the likelihood of committing a Type I error through the control of covariate influence.
In addition to examining statistical significance, the analysis also considered the magnitude of the treatment effect by evaluating the effect size. The Partial Eta Squared value of .774 suggests a significant effect size, indicating that a substantial proportion of the variance in post-test scores is attributable to the experimental manipulation, beyond what can be explained by initial differences in ability. According to Cohen’s guidelines, a .01 is considered a small effect, .06 a medium effect, and .14 a large effect; this value far exceeds the threshold for a large effect. Consequently, the findings not only demonstrate statistical significance but also offer compelling evidence of practical significance in an educational context. The results underscore the effectiveness of the treatment interventions in enhancing student learning outcomes.
Based on the results of descriptive statistics, an analysis can be carried out on the pre-test and post-test data in the control and experimental groups. In the pre-test in the control class, the average value (mean) was 49.119 with a standard deviation of 31.4579, which indicates a fairly large variation in students’ initial abilities. The range of values between 20 and 100 illustrates the diversity of students’ ability levels in this group. Meanwhile, the pre-test results in the experimental group showed an average value of 55.091 with a standard deviation of 25.5504. Although the experimental group's average was higher than the control group's, the smaller standard deviation indicated a more controlled variation in students’ initial abilities.
Table 3. Descriptive Statistics
| N | Minimum | Maximum | Mean | SD | |
| Experimental Group Pre-test | 22 | 20 | 96 | 55.091 | 25.5504 |
| Experimental Group Post-test | 22 | 50 | 100 | 81.0000 | 14.20597 |
| Control Group Pre-test | 21 | 20 | 100 | 49.119 | 31.4579 |
| Control Group Post-test | 21 | 20 | 100 | 68.8095 | 22.24324 |
| Valid N (listwise) | 21 |
These results show that the experimental group experienced higher learning outcomes and indicated more consistent results than the control group. Overall, the experimental group performed better and more consistently than the control group in the pre-test and post-test. The intervention given to the experimental group seems to have a significant positive impact on improving student learning outcomes.
Discussion
Comparison of Pre-test and Post-test of Control and Experimental Groups
The results of this study are in line with the research of which stated that there was a significant difference between the pre-test and post-test scores in both the control and experimental classes. This result is in accordance with the theory of social constructivism, which emphasizes that learning occurs through social interaction and collaboration. In this flipped learning model, students actively construct their knowledge through direct experience and social interaction, not just passively receiving information. The flipped learning model aligns with this principle by encouraging students to study the material independently before attending face-to-face sessions, which are then used to deepen their understanding through discussion and collaboration. This approach provides more space for students to analyze, evaluate, and apply concepts critically during the learning process in class. This kind of learning environment greatly supports the development of critical thinking skills because students are trained to memorize and process information, question concepts, and relate theories to real situations. Discussions, debates, and case studies in the flipped classroom stimulate logical and reflective thinking patterns. Based on this theory, structured social interactions can encourage cognitive development to a higher level, including strengthening critical thinking skills. In the context of flipped learning, the role of lecturers transforms into facilitators who support students in building their understanding. With this approach, students are expected to become more independent individuals, think critically, and be able to evaluate various perspectives objectively in their academic journey.
Differences in Learning Outcomes between Control Class and Experimental Groups
The data analysis showed a significant difference between the learning outcomes of students who participated in learning with the flipped learning model and students who participated in conventional learning. The average score of students in the experimental class was higher than that of the control class, with an average difference of -12.19. This result confirms that flipped learning can improve learning outcomes effectively. This research shows that using the flipped learning model positively impacts student learning outcomes. As evidenced by the difference in average scores between the experimental and control classes, which is quite significant, flipped learning seems to provide a more flexible learning space that is more active and in accordance with student needs.
Flipped learning allows students to study the material independently through videos or online teaching materials. During class meetings, time can be used to discuss, ask questions, and do exercises collaboratively. This process makes students more prepared and increases their self-confidence and involvement in learning. This finding aligns with the views of experts such as , who emphasize the importance of learning motivation and the active role of students in the flipped classroom.
In addition, the flipped learning model also supports the principle of student-centered learning. Students are no longer just listeners but become active participants in the learning process. Activities such as group discussions, problem-solving, or small projects carried out in class make it easier for them to understand the material because students are directly involved and interact with friends and teachers. However, it is also important to realize that several factors greatly influence the success of flipped learning. The availability of technology, the quality of learning materials, and students’ ability to manage time and learn independently must be considered. If the learning video is less interesting or difficult to access, students may not be able to prepare themselves before class. Therefore, flipped learning is about reversing the order of learning and designing a complete learning experience starting from quality pre-class materials, meaningful class activities, and monitoring and feedback systems that support students. With the right preparation and support, flipped learning has the potential to be a very effective approach to improving the quality of learning in this digital era.
These findings support research conducted by , who, in their meta-analysis, found that flipped classrooms have a moderate positive effect on student academic achievement across disciplines. They stated that the flipped model provides opportunities for students to learn more independently and optimize face-to-face time for more meaningful discussion and practice activities. Furthermore, research by also shows that flipped classrooms contribute to increased student learning motivation. Learning that begins with independent exploration of material outside of class helps students feel more prepared and confident when participating in class discussions. This higher intrinsic motivation, as explained in self-determination theory, is directly related to improved learning outcomes.
In this context, flipped learning shifts from teacher-centered to student-centered learning. Class activities are no longer dominated by lectures but by active discussions, problem-solving, and collaboration between students, as recommended by Vygotsky’s social constructivism theory. However, it is also important to pay attention to the factors that influence the success of flipped learning. Research by emphasizes the importance of a learning analytics-based feedback system to monitor student progress in a flipped environment. Without good monitoring, students can experience confusion in independent learning outside the classroom, which can potentially reduce the effectiveness of this model.
From a social constructivist perspective, learning is most meaningful when students actively construct knowledge through collaboration and guided interaction. This theory supports the flipped classroom environment, where students prepare individually and then interact in class through discussion and problem-solving, transforming passive learning into an active, social process. Flipped learning helps foster deeper engagement by encouraging students to take ownership of their learning, which leads to improved understanding and retention.
Technological readiness, students’ digital literacy, and interesting learning video design determine the success of flipped learning implementation. Suppose pre-class materials are less interesting or difficult to access. Students may be unable to prepare themselves well before the face-to-face session, as highlighted in a study by . Thus, the success of the flipped learning model depends not only on the reversal of the learning sequence but also on the quality of pre-class materials, classroom activity strategies, monitoring of student learning, and adequate technological support.
Cognitive load theory explains that when students engage with learning materials independently, such as through instructional videos or digital readings, they are able to process the content at their own pace. This helps reduce unnecessary mental effort (extraneous cognitive load) during class time, allowing students to concentrate on more complex cognitive tasks and higher-order thinking. Flipped learning effectively manages cognitive load and leads to better academic outcomes, especially when classroom time is used strategically for deeper learning.
The use of the SQIRC model in this study also highlights the role of metacognition. Students are encouraged to reflect on their understanding, ask themselves questions, and plan how to engage with the material. These metacognitive strategies help students become more aware of their thinking processes, which is crucial for independent learning. Metacognitive scaffolding in flipped classrooms significantly enhanced students’ problem-solving skills and overall learning performance.
HOTS development must be adjusted to the level of student creativity, and learning must encourage reflective, analytical, and innovative thinking processes through strategies such as open-ended problems. Thus, HOTS not only improves problem-solving skills but also builds students’ capacity to think productively and innovatively in various learning situations . Students’ HOTS is influenced by learning models, methods, and the intensity of critical thinking exercises. Overall, this study emphasizes the importance of using valid and reliable instruments to encourage and measure the development of students’ high-level thinking skills .
The flipped model supports the principles of self-determination theory, which emphasizes the importance of autonomy, competence, and relatedness in fostering intrinsic motivation. When students feel they have control over their learning, see progress, and connect with peers through collaboration, their motivation tends to increase. Students in flipped classrooms often feel more motivated and involved in the learning process because the environment promotes both independence and support.
However, it's also important to acknowledge some practical challenges. For instance, some students may perform better simply because the flipped model feels new and exciting, known as the novelty effect, not necessarily because it’s more effective in the long run. Additionally, studies also found that students’ digital readiness, including their ability to navigate online content, and the quality of video materials provided before class, significantly affected the outcomes of flipped learning. When students lacked motivation or found materials unengaging, in-class participation dropped.
Flipped learning can be applied to various types and levels of education. Flipped learning at the elementary school level provides an excellent opportunity to create a more active and collaborative learning environment by utilizing digital technology. Most students enjoy the flexibility of learning at their own time and pace, getting immediate feedback, and the opportunity to improve their work. If designed and appropriately supported, this learning method has great potential to increase elementary school students’ engagement, understanding, and learning outcomes .
Research by at a private university in Indonesia showed that the implementation of flipped learning significantly increased learning motivation and academic outcomes of Information Systems study program students. In the study, the group of students who followed the flipped learning method showed increased motivation and better learning outcomes compared to the group using traditional learning methods. These findings emphasize the importance of the active role of students in the learning process and show that flipped learning can be an effective strategy to increase student engagement and academic achievement, especially in facing the challenges of learning in the digital era. Flipped learning can improve critical thinking, problem-solving, creative thinking, learning strategies, and communication competencies. This approach also encourages learning motivation, increases self-efficacy, strengthens student involvement in the learning process, and helps with emotional regulation.
In addition, flipped learning has been shown to improve student academic achievement, primarily when used in project-based learning and practical materials. The flexible and collaborative learning environment created by flipped learning allows students to study independently before class and use face-to-face time for active discussion, group work, and application of concepts. Therefore, flipped learning is considered effective in supporting vocational learning characteristics, emphasizing direct application and work-related skills .
The use of flipped learning with technological advances in today’s educational environment brings new challenges. Excessive dependence on technology, especially AI, can risk reducing students’ high-level thinking skills. This result happens because AI relies on historical data without an in-depth understanding, so it is unable to replace human critical analysis, evaluation, and creativity. Therefore, the use of technology must be accompanied by an approach that encourages students to continue to think critically, evaluatively, and innovatively. Thus, to ensure that HOTS continues to develop in the midst of the digital era, a balance is needed between the use of technology as a learning tool and strengthening learning activities based on critical reflection, discussion, and the development of creative ideas .
Conclusion
This research was conducted to see the differences in students’ critical thinking skills as seen from the learning outcomes using the SQIRC-based flipped learning model with the conventional model in the Introduction to Accounting course. This research directly measured critical thinking skills as part of the HOTS indicators. The pre-test and post-test instruments were specifically designed based on the revised Bloom’s taxonomy, encompassing indicators of critical, analytical, evaluative, and creative thinking. The test items required students to analyze accounting cases, evaluate solutions, and compare different approaches. Evidence of critical thinking measurement is shown by the comparison of pre-test and post-test scores, where the experimental group using the SQIRC-based flipped learning model demonstrated a significant improvement compared to the control group. Implementing the SQIRC-based flipped learning model can improve students’ learning outcomes, increasing from pre-test to post-test, and by comparing the experimental and control groups’ learning outcomes. This result shows that the SQIRC-based flipped learning model can improve students’ critical thinking skills. This SQIRC-based flipped learning model starts with Scaffolding with lecturers providing learning videos along with how to solve accounting cases; Questioning with students compiling concepts from learning videos and formulating questions; Interflow with students joining the forum to interact and answer other students’ questions; Reflection carried out during class, students solve cases given by lecturers; and comparison with students comparing their work results with other students. Implementing the SQIRC-based flipped learning model and improving students’ critical thinking skills can also maximize time to be more productive in class, increase student participation in learning, and encourage students to be more independent and flexible in their learning access.
Recommendations
Based on the research results, it is recommended that the flipped learning model be applied more widely in the learning process, especially on topics that require active student participation. This model has been proven to be able to improve learning outcomes significantly. To support its implementation, schools must provide adequate technological infrastructure, such as internet access and learning devices. Teachers also need to receive training in designing interesting and interactive pre-class materials so that students can learn independently to the maximum. They should integrate structured, reflective, and interactive components within flipped classroom models to promote deeper cognitive engagement. Institutional leaders are encouraged to invest in faculty development initiatives that emphasize pedagogical design grounded in the SQIRC framework. Moreover, educational policymakers and accrediting bodies should consider embedding SQIRC-informed criteria within quality assurance and curriculum development processes to foster more effective and scalable adoption of flipped learning across the higher education sector.
Limitations
This research has several limitations that need to be noted. The sample size used was relatively small, and the initial abilities of students, especially in the control group, were quite varied, which could affect the treatment results. In addition, the effectiveness of flipped learning in this study is highly dependent on technological readiness, both from the school and the students. This study also has not explained the quality of the video material used as pre-class teaching materials. Qualitative aspects such as learning motivation, student attitudes, and the role of teachers in flipped learning have also not been studied in more depth, so they become opportunities for further research. With fewer participants, statistical power is reduced, and the results may not represent broader student populations across different contexts or disciplines. Additionally, the observed improvement in the experimental group might be partially influenced by the novelty effect, students’ heightened engagement, and enthusiasm when exposed to a new instructional method like flipped learning. This initial excitement, while beneficial in the short term, may not be sustained over time without consistent reinforcement and adaptation. Moreover, differences in digital readiness, prior knowledge, or even learning environments outside the classroom could have influenced students’ ability to engage with pre-class materials effectively, thereby introducing potential confounding variables. Future research should consider larger and more diverse samples, longer implementation periods, and controlled comparisons to isolate the true impact of flipped learning and minimize external influences.
Ethics Statements
This research used students as participants for both the control group and the experimental group. Before the research began, all participants were given an explanation about the procedures. Then, all the participants expressed their willingness and signed written consent to participate voluntarily.
The authors expressed gratitude to Universitas Negeri Padang for its assistance and support in completing this research.
Conflict of Interest
There is no conflict of interest in this research.
Funding
This research was funded by the Institute for Research and Community Service of Universitas Negeri Padang with Grant No. 1245/UN35.15/LT/2023.
Generative AI Statement
As the authors of this work, we used the AI tool Grammarly to improve the grammar of this paper. After using this AI tool, we reviewed and verified the final version of our work. As the authors, we take full responsibility for the content of our published work.
Authorship Contribution Statement
Oknaryana: Concept and design, securing funding, critical revision of manuscript, and final approval. Zona: Supervision, concept and design, drafting manuscript, and critical revision of manuscript. Marna: Statistical analysis, data interpretation, and technical support. Hayati: Data analysis/interpretation, admin support, and critical revision of manuscript. Syofyan: Data analysis/interpretation and ethical compliance. Zulvia: Data acquisition and data analysis/interpretation. Kurniawan: Manuscript editing and references/citation management. Murdy: Data acquisition, data interpretation, and admin support.