Learning theories reconstruct complex cognitive processes and provide useful mental models for the structure and design of courses. However, even for the most experienced professors, exploring them remains a challenge. Researchers around the world consider the development of theoretical models that contribute to the process of knowledge construction and experiential learning to be essential. In recent decades, there has been an increasing trend in the design of accounting courses through the integration of technology into traditional teaching. This has resulted in the emergence of new perspectives through the adoption of a blended teaching approach. This research deals with the investigation, analysis, and comparison of four fundamental learning theories: Behaviorism, Cognitivism, Constructivism, and Connectivism. Its contribution lies in the scientific documentation of the suitability of the theories that align with the needs within the framework of blended learning. The findings of the research are drawn from the literature review and the implementation of an experiment in an undergraduate accounting course. A blend of two theories emerged that align optimally in blended environments; specifically, the theories of constructivism with an emphasis on the social aspect and connectivism show a strong correlation, promoting student-centered teaching which increases student engagement by enhancing their knowledge and skills. Article visualizations:

Students' self-efficacy has sparked research interest worldwide, as it has been found to impact their learning performance and engagement during their studies. High self-efficacy results in students feeling more capable of achieving success in their coursework and goals. In accounting education, research is limited, especially in blended learning environments. However, studies have shown that high student self-efficacy is linked to participation levels and active exchange of opinions and knowledge, making them more satisfied and capable. This study aims to explore the levels of self-efficacy among undergraduate accounting students by comparing traditional and blended classes. The research is a case study with a quantitative methodological design, using the scientific tool of questionnaires, and the data collected were analyzed using the statistical program SPSS v 2023. The findings revealed that the blended teaching approach contributes to students' self-efficacy, influenced by their commitment and dedication to the subject. These results are significant for the academic community, raising issues of adopting modern teaching approaches like blended learning and offering opportunities for students to become more autonomous and develop academic self-confidence.

According to accounting employers only technical skills are not considered sufficient for a successful accounting career in the new global business environment. Modern accountants need a range of social skills such as teamwork, agility, leadership, and personal skills. Accounting education through diverse teaching methodologies such as blended learning, seeks to create well rounded accounting professionals. The objective of the present study is to examine the students’ views about teamwork skills. The research is based on a pilot study with interviews conducted with students through a qualitative methodology plan. Results show the need to reorganize educational processes and activities in order to promote teamwork among university students in Greece. Professors, students, and universities can benefit from this research. Specifically, the recognition of the necessity for educational planning in accounting courses is crucial in order for students to acquire both knowledge and skills, such as teamwork, which is deemed essential for their academic journey and smooth transition into the labour market.

At the beginning of the 21st century, rapid technological developments significantly impacted the field of education. As a result, university professors in recent years have been constantly searching and implementing teaching methods, such as blended learning, to increase the interest of their students and retain them in their courses. It is a matter of many academic discussions to create educational practices to reduce student dropout, especially in social sciences courses that are considered by students to be difficult subjects, such as accounting. The blended learning approach is based on constructivist theory and specifically on the Community of Inquiry model, where the educational experience of students is related to social, cognitive, and didactic presence, and it is orientated towards a more student-centred approach that maximises retention rates. The present study employs an exploratory blended-methods design. A questionnaire and individual interviews of students were used to collect data. The study was carried out in the context of an Advanced Financial Accounting course at a Greek university, through the implementation of an experiment with undergraduate students. Important findings include higher retention rates of undergraduate accounting students in the blended class compared to the traditional one, as the redesigning of content for the needs of blended learning, the incorporation of videos, the development of group work, and the good organisation of the course constitute the optimal mix for reducing student attrition.

The academic community around the world faces several challenges due to the technological development that has shifted to the field of education. There is a strong reflection of the professors in university education regarding the modern needs of students that they are called to meet in an internationally competitive environment. The integration of innovation and technology is a cornerstone to promote the educational experience, enhance active learning and reduce the academic boredom that students may feel during their studies. The entry of artificial intelligence (AI) into the field of education through proper course design and in combination with the appropriate educational tools is a patchwork that stimulates student interest and is an important indicator of engagement through a deeper desire for learning and advanced academic achievements. All these issues raise reasonable questions about the factors that contribute to the active engagement of students and the reduction of academic boredom. The present research is a scientific article which is based on previous studies with critical thinking and with the aim of elucidating aspects in particular of Human-Centered Artificial Intelligence. Research findings show that improving teaching methods, promoting adaptive learning motivates a more human-centric solution to the application of artificial intelligence. In addition, personalized learning drives higher levels of student engagement, shaping an educational environment that is more engaging, human-centered with high devotion and commitment, reducing academic boredom. Article visualizations:

Accounting education is constantly affected by the developments taking place in the global competitive environment, which is looking for more modern teaching methods. The need to align higher accounting education with business requirements forms a new framework that promotes experiential learning, enhancing the application of theory in practice with realistic scenarios. The flipped classroom approach has been found to contribute to institutional issues in university education with particularly good results. Even today its examination is a significant challenge, especially in accounting courses. The purpose of this paper is to investigate the flipped classroom in order to identify its impact on higher accounting education. The research is a bibliographic article which focuses particularly on its application. The findings show that the flipped classroom with the creation of video-lectures helps to better understand basic accounting concepts, while at the same time providing students with the opportunity to review the video-lectures before the course. The role of accounting professors in this particular teaching approach is encouraging. Also, the professors have the role of the pedagogue who deals with the redesign of the courses, in order to largely cover the modern needs of the students. Interactive e-activities before and after class, for the most part, correlate with Bloom's Taxonomy, aiming to improve the time management, overall educational experience and attitudes of accounting students. The results as a whole recommend the flipped classroom as a modern pedagogical approach that promotes active student participation, high learning outcomes and student satisfaction, even in large audiences. Article visualizations: