| Summary: | Higher education, including accounting learning, often employs conventional learning models that do not optimally involve active learning. This model is unable to facilitate students developing critical thinking skills (CTS) and learning responsibility (LR), so these two abilities are not yet possessed by students adequately. The learning model that is believed to be able to develop CTS and LR is the flipped classroom. This research aims to produce an integrative flipped classroom model (IFCM) that is valid, practical, and effective for improving CTS and LR students, especially in Introductory Accounting learning. IFCM was developed with research and development using four D models, which consist of four development stages: define, design, develop, and disseminate. This paper presents the IFCM, development process in detail and the results at each stage of development, as well as the final product in the form of IFCM which has been proven valid, practical, and effective for improving CTS and LR students in Introductory Accounting learning. © 2024, Creative Publishing House. All rights reserved.
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