Relating Learning Approaches and Learning Styles to Learning Outcome: A Glimpse into Current Taiwanese University Accounting Education

台灣會計學系學生之學習技能與學習風格對學習結果影響的探討

本研究嘗試以學習技能與學習風格兩個理論架構來解釋台灣地區會計系學生的學習行為，以及對學習結果所產生出的影響，同時進行此二者之間的關聯性探討。本研究結果顯示，會計系學生在風格上多數屬於被動式的學習風格（accommodator style），而在學習技能上則是以無成就的學習方式（non-achiever approach）占最多數。學習風格對學習結果並無顯著效果，而學習技能的效率在多數的會計課程中顯示與學習的結果有正面的影響。即便如此，學習風格與學習技能此二者間具有顯著的相關，他們之間最明顯的共同層面是一種平衡的學習風格伴隨著追求成就的深度理解方法。

This paper examines the two perspectives from which the study behaviors of university accounting students have often been reported in the accounting education literature: learning styles and learning approaches. Both learning styles and learning approaches were put under empirical scrutiny for their association with learning outcome. The elements that make up these two types of study behaviors were subjected to empirical examination for common underlying dimensions. The results showed that the accommodator learning style was the dominant learning style in all four core courses, whereas the non-achiever's learning approach was the dominant learning approach. The effectiveness of learning approach was found to be linearly related to the learning outcome. The association between learning styles and learning approaches was statistically significant and moderately strong. The strongest underlying dimension between these two perspectives was a balanced learning style that was characterized by a deep-achieving learning approach.