科技大學生對於會計課程學習成就感之研究

A Study of Technical University Students' Learning Achievement Senses on Accounting Courses

本研究旨在探討某科技大學學生對於會計課程的教師教學、學習環境、學習動機、學習態度與學習成就感等因果關係，分析各構面對於學習成就感的影響程度。本研究以某科技大學商管科系修習會計課程的一年級學生為研究樣本，採用問卷調查法，以分層取樣方式蒐集481份有效問卷，再運用PLS方法（partial least squares）建構學習成就感影響模式，同時以cv-communality、cv-redundancy與GoF等分別評估測量模型、結構模型與整體模式的模式品質；並獲得影響學習成就感估計模式的解釋力為64%，模式配適佳。研究結果發現(1)學習動機肩負起教師教學與學習環境影響學習成就感非常重要的中介角色；(2)學習動機會影響學習成就感，也會透過學習態度影響學習成就感；(3)教師教學、學習環境、學習動機與學習態度對於提昇學習成就感均有顯著的全體效果，且教師教學相較於學習環境對於學生會計課程學習成就感的影響程度大。建議教師應充分提昇教學能力，讓教學方法多樣化，同時學校也應適時充實與增添軟硬體設施，營造好的學習環境，建立學生主動學習會計課程的動機與態度，協助學生致力於會計課程的學習，以提昇學生的學習成就感，達成培養優秀會計從業人員的教育目標。

The purpose of this paper is to study the causality among the dimensions of teaching, learning environment, learning motivation, learning attitude, and learning achievement on accounting course, and to analyze the effects of each dimension on learning achievement from the perspectives of technological university students. The stratified sampling method used to collect 481 valid samples from Technological University students, who are learning accounting courses, and the Partial Least Squares method applied to construct the influence model. The cv-communality, cv-redundancy, GoF respectively used to assess the measurement model, the structure model, and the model quality. Finally, the explanatory power of the estimated model for effecting the learning achievement is 64%, well model fitness. Results showed that: (1) the learning motivation takes up a key intermediary role between teaching and learning environment in order to affect the learning achievement. (2) The learning motivation affects learning achievement and affects learning achievement through the learning attitude. And (3) the overall effects are significant for teaching, learning environments, learning motivations, and learning attitudes can enhance the learning achievement, and the influence of learning achievement of teachers' teaching impact is more than the learning environment. The study suggests that teachers should enhance the teaching abilities and the diversity of teaching modes. The university should enrich hardware and software facilities for creating the well learning environment, and establish the actively learning motivations and attitudes for promoting students' learning in order to enhance students' learning achievement. And, finally achieves the education goal to foster professional and excellent accounting practitioners.