How can we increase focus in lectures?

This sounds like a 'study hack' (I think I even call it that! lol). The reality is that I'm talking about how your brain works. The difference between passive and active learning is the involvement that your brain has in the information. If your brain has no 'problem' that it's looking to solve, it doesn't really 'care' about the information, so it's harder to stay focussed. If your brain has a recent problem that has gaps, that it needs to solve, it goes into active learning mode. All of our topics in our studies are tools that are created to solve problems. As accountants, especially not at these levels, we're not learning philosophical concepts. We're learning practical tools and skills to solve clients' problems. Let's work WITH our brain, instead of begging it to pay attention when it's in a passive mode.