Resumen
Traditional approaches are generally applied in accounting education. Traditional approaches take place on the basis of teacher activity, using blackboard or various presentation tools, and usually on the basis of case analysis and homework. The student is in a passive position, listening, taking notes, asking questions and doing homework giving by teacher. In this approach, regardless of the success and effectiveness of the teacher, the level of achievement in accounting learning is proportionately lower, depending on the student's encounter with new concepts and information, and the level of learning and learning perceptions of the learners. Thus, it is not very meaningful to insist on these approaches because the traditional methods are easy and familiar to apply, but their success is low.Instead of the traditional approach, the modeling of the learners to working the pre-determined issues with technological tools and understanding them, and by reinforcing through questioning and case solving in the classroom environment can be more effective and conducive. This model is called Flipped or inverted classroom and blended teaching in foreign writing. The common point of these models is the implementation of a flexible teaching model that is personalized to learners. In this context, the aim of this study is to raise awareness by emphasizing the necessity and importance of implementing the personalized flexible teaching model in accounting education and training and to apply in order to determine the cultural structure change and the approach to the teaching model in the general accounting course of the business department of Biga IIBF.