技專院校學生會計知識學習之實證研究－－概念改變教學策略之應用

An Empirical Study of College Student's Learning in Accounting Knowledge - The Application of Teaching Model for Conceptual Change

「學習是概念的改變」—這種對已存在知識和信念的轉變或重建觀點，是概念改變和其他的類型學習的區別所在。Hewson和Thorley（1989）對100篇與概念改變有關的重要研究文獻的綜述發現，有效的概念改變教學對學生的學習是有幫助的，能幫助學生克服在各種學科領域中概念學習的困難。本研究目的在於：（一）發展適用於技職院校會計學課程的概念改變教學策略。（二）探討概念改變教學策略對不同學習能力學生在認知與情意學習成效影響。152位技術學院一年級學生參與本次準實驗研究，研究結果顯示概念改變教學對學生認知和情意學習成效均有顯著的影響。高能力組學生在概念改變教學的認知學習成效優於傳統講述教學；但在情意學習成效方面則不受學習能力的影響。針對上述研究結果，研究者並提出對會計教育和未來研究的建議。

Conceptual change is a particularly kind of learning - it goes beyond revising one's specific beliefs and involves restructuring the very concepts used to formulate those beliefs. Explaining how this kind of learning occurs is central to understanding the tremendous power and creativity of human thought. The purposes of this study are: (1) to develop the conceptual change teaching strategy which is suitable for the course of accounting; (2) to explore the learning effects through using the teaching model of conceptual change. 152 freshmen from two colleges of technology participate in this quasi-experimental research. The main conclusions of this study were the students in the teaching model of conceptual change group presented significantly better cognitive and affective learning performance than those in traditional instruction group, especially in high achievement students. Based on these findings, the researcher provided further discussions and suggestions for future accounting education and research.