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題 名 | 技術學院會計學原則導向教材設計與實驗=A Design and Experiment for Principle-based Teaching Materials for Accounting at Colleges of Technology in Taiwan |
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作 者 | 王興芳; 陳美紀; 許連中; | 書刊名 | 教科書研究 |
卷 期 | 3:1 2010.06[民99.06] |
頁 次 | 頁73-107 |
分類號 | 524.4495 |
關鍵詞 | 交易導向; 原則導向; 會計學教材; Principle-based; Transaction-based; Teaching materials for accounting; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究針對技術學院學生會計學教材設計與學習,以會計學教材 重編為研究主題,瞭解會計學「原則導向」教材設計對學生學習成效 的影響。159 位技術學院一年級學生參與本次準實驗研究,研究者以 二因子共變數分析研究資料,結果顯示會計學「原則導向」教材設計 的認知學習成效優於傳統「交易導向」教材,證明「原則導向」教材, 應有助於提昇學生對會計觀念、原理和原則的應用與分析整合能力。 對低學習成就組學生而言,會計學「原則導向」教材設計的學習成效 亦顯著高於傳統「交易導向」教材,此一研究發現對會計教育工作而 言,係一大佳音,因為如何有效提昇低學習成就者之學習成效,一向 是十分具價值性之教學議題。最後針對以上研究發現,本研究對會計 教學、教材及未來研究提出建議。 |
英文摘要 | The purpose of this study was to design principle-based teaching materials for accounting and evaluate the learning effects. The participants were 159 freshmen from two colleges of technology. Findings indicate the principle- based teaching materials for accounting gained significantly higher performance than the transaction-based teaching materials for accounting, which means the principle-based teaching materials were useful in developing student accounting concepts, as well as analysis and integration skills. For low achievement students, we also found the principle-based teaching materials gained significantly higher performance than the transaction-based teaching materials. This finding was valuable for accounting teachers because improving the performance of low achievement students was a very important issue for them. Based on these findings, the researcher provided further discussion and suggestions for future accounting education and research. |
本系統中英文摘要資訊取自各篇刊載內容。