跨域通識政策結合雙語數位學習對中級會計教育之影響

Interdisciplinary General Education Policies Combined with Bilingual Digital Learning in Intermediate Accounting

跨域通識政策激勵學生跨學院修中級會計學認抵通識學分，系統性地培育第二專長，英語授課的中級會計學建置一套兼具中文和英語解說的雙語數位教材，協助管理學院與跨域通識學生自主學習。本研究首度蒐集影片觀看次數瞭解學生對數位教材的需求，研究發現學生觀看中文影片頻率較高，凸顯本籍生可藉由中文數位教材突破語言障礙。十一片被觀看超過三十次的教學影片中，難度較高的稀釋每股盈餘單元影片佔九片，分組t檢定結果顯示困難單元影片觀看次數顯著高於簡單單元，學生須仰賴數位教材反覆練習困難單元，研究結果隱含老師需要額外設計製作困難單元的數位教材，幫助學生有效學習。此外，本研究發現2021年跨域通識政策結合數位學習創新教學實施後，學生成績顯著提高，教學反應問卷中學生對教師滿意度較高，教學反應問卷中學生自評學習態度較佳、自評出席狀況較佳與自評自習時數較長。最後，本研究發現非管理學院學生跨學院修中級會計學比率越高，管理學院學生成績排名百分比倒退程度經統計檢定不顯著，顯示非管理學院學生跨域修習管理學院課程認抵通識學分，並不會影響學習成效或教學效能，研究結果建議院必修課學生與跨域通識學生在選課第一天就能公平選課，落實跨域通識有教無類精神。

The interdisciplinary general education policy encourages non-management college students to take intermediate accounting courses for the purpose of earning credits for general education. To systematically foster students' second specialization, the Englishteaching Intermediate Accounting course constructs bilingual videos in Chinese and English to assist the management college students and interdisciplinary learning students to review accounting recording procedures. This study is the first to investigate the viewing frequency of teaching videos to identify students' demands. This study finds that nine of the eleven videos that have been viewed more than thirty times are related to the diluted EPS section, which is more difficult than other sections. The results of independent sample t-tests further demonstrate that difficult section teaching videos are viewed significantly more than the easier sections. Students have to rely on digital teaching materials for repeated practice of the difficult sections. The result implies that teachers need to design additional digital teaching materials for the difficult section to help students learn effectively. In addition, we find that after the implementation of the interdisciplinary general education policy combined with the digital learning innovative teaching strategy in 2021, students' satisfaction with Intermediate Accounting courses in their teaching response questionnaires improved significantly. Students’self-assessed learning attitudes and self-assessed attendance in 2021 were better than those before 2021. Their self-study hours in 2021 were longer than those in previous years. As the proportion of non-management college students who take Intermediate Accounting increased, the score ranks of management students insignificantly declined, suggesting that students’interdisciplinary learning from non-management colleges did not substantially affect the student performance in the management college. The findings suggest that students of compulsory courses and students of interdisciplinary generational education should be able to choose their courses fairly on the first day of the course selection so as to realize the spirit of interdisciplinary learning in which all students are treated without discrimination.