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

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。

The purpose of this study was to design principle-based teaching materialsfor accounting and evaluate the learning effects. The participants were 159freshmen from two colleges of technology. Findings indicate the principle-based teaching materials for accounting gained significantly higher performancethan the transaction-based teaching materials for accounting, whichmeans the principle-based teaching materials were useful in developing studentaccounting concepts, as well as analysis and integration skills. For low achievementstudents, we also found the principle-based teaching materials gained significantlyhigher performance than the transaction-based teaching materials.This finding was valuable for accounting teachers because improving the performanceof low achievement students was a very important issue for them.Based on these findings, the researcher provided further discussion and suggestionsfor future accounting education and research.