創造性問題解決個案教學法對管理會計教學成效之研究

Case Teaching with Creative Problem-Solving Process on Managerial Accounting Education

管理會計主要教學目的在於訓練學生根據會計資訊的使用與判斷來輔助其管理決策制定。然而過去管理會計的教育卻多著重於會計工具的介紹與計算，卻忽略引導學生如何將會計資訊運用至管理決策之制定。準此，本研究綜合創造性問題解決流程（Creative Problem Solving；CPS）以及個案教學的概念提出創造性問題解決個案教學法，並探究此種教學方式對於會計系學生在會計知識的理解、應用、綜合以至於管理決策制定之教學成效。研究採前後測有實驗組、控制組的實驗設計，以中部某大學三班會計系大四學生共172位為受詴者，先針對八週教學方式與內容進行檢測，以確認並控制三班學生的管理會計知識程度，再進行三週教學實驗，探討創造性問題解決個案教學法（CPS Case Teaching）、創造性問題解決訓練（CPS）以及傳統式教學法三種不同方式在管理會計上的教學成效。分析結果發現，接受傳統式教學法的學生對會計資訊的熟悉與理解程度較高；然而在知識的運用、結合以至於決策制定的層次上，接受創造性問題解決個案教學法的學生，其運用會計知識對個案資訊進行判斷，以至於制定管理決策的表現則顯著地優於接受其他兩種訓練方式的學生。顯示傳統式教學法的訓練效果主要在於知識與理解層次，而創造性問題解決個案教學則有助於學生在運用、整合以及評鑑層次的學習成效，可提升學生運用會計資訊制定管理決策的能力，本研究結果應可提供相關領域教師進行教學課程設計的參考。

The main objective of managerial accounting education is identifying accounting information, and in turn, makes managerial decision. However, past managerial accounting education mostly focuses on the use of accounting tools and calculations instead of the information analysis and decision making skills. This study took the creative problem-solving process approach, which combined with case teaching concepts, and proposed an alternative teaching method, namely Creative Problem Solving (CPS) Case Teaching Method. By evaluating the comprehension, application and integration skills of accounting knowledge, the study further investigated the effects of this new teaching method on managerial decision making skills.A between-subjects experiment with pretest/posttest and control group was conducted for this study. 172 senior students majoring accounting participated. All participants received 8 weeks of managerial accounting training course, and evaluated by mid-term exam in order to ensure their accounting knowledge was at the same level. Followed by three weeks of teaching experimental manipulation, three classes (namely CPS case teaching, CPS training and traditional accounting teaching) were randomly assigned to two experimental groups and one control group. The results indicate that participants with traditional teaching approach performed well on knowledge comprehension. As to the application, integration, and evaluation skill levels, participants with CPS case teaching approach performed better than other two groups. To summarize, traditional teaching approach is most helpful in improving knowledge comprehension； CPS case teaching helps improving the application, integration and evaluation level and subsequently enhances skills of managerial decision making. This study also provides references for instructors of the related fields in their future course planning.