Background: Facing highly competitive and changing environment, cultivating citizens with problem-solving attitudes is one critical vision of education. In brief, the importance of education is to cultivate students with practical abilities. Realizing the advantages of web-based cooperative learning (web-based CL) and creative problem solving (CPS) for learners in various aspects, many scholars have dedicated themselves to the study of CPS and Web-based CL. However, from a review of relevant literatures, it can be discovered that only a few of studies focus on the integration of CPS and Web-based CL. Thus, this study tried to integrate CPS and Web-based CL to the subject of accounting and explore the effects of this innovative teaching instruction on students' problem-solving attitudes. Aims: The study aimed to explore the effect of applying an innovative teaching strategy--creative problem solving strategy on web-based cooperative learning environment in accounting course to promote students' problem-solving attitudes. Sample: Students in three classes of the 4-year hotel management program were selected as research subjects. One class was assigned to the experimental group 1 (EG1), which was treated with "creative problem solving" (CPS) strategy on web-based cooperative learning (Web-based CL) method; another was assigned to the experimental group 2 (EG2), with "Web-based CL" adopted; and the other was assigned to the control group (CG), with "traditional lecturing" method adopted. Method: The quasi-experimental method was conducted, and the collected data was analyzed by quantitative methods. Results: The major results showed that the differences among the three classes reached the significant levels, and the problem-solving attitudes of the EG1 were significantly better than that of the EG2 and CG. Conclusion: Before the experimental teaching, students in the three groups had significant differences in their problem solving attitudes. After the experimental teaching, the post-test results revealed that the difference among three groups in problem solving attitudes reached significant level. EG1 had the highest performance. Moreover, EG1 had significantly outperformed EG2 and CG. However, no significant difference was observed between EG2 and CG. (Contains 7 tables and 1 figure.)