No it is not the same because you can not reverse division problems the same way you can with multiplication.
5 1/4 / 3 1/2 is asking how many times 3 1/2 can go into 5 1/4. The answer to this would be 1.5
3 1/2 / 5 1/4 is asking how many times 5 1/4 can go into 3 1/2. The answer to this would be .667
