Recognizing the significance of student engagement and the need to depart from conventional lecture-based approaches, the Accounting Department has implemented an innovative approach to teaching "Accounting Theory" to fourth-stage students in the management and economics program. Through the formation of student groups, each group delves into the subject matter, facilitating enriching discussions among themselves. This interactive format enables students to share their insights, provide their perspectives, and actively participate in addressing questions from other groups. Under the guidance and supervision of the professor, each group assumes roles in both discussing the topic and responding to queries from their peers, fostering a collaborative and dynamic learning environment. This student-led approach promotes deeper understanding and critical thinking within the realm of accounting theory.