會計習作課程之學習行為與學習成效

The Correlations of Learning Behaviors and Learning Effects of a Practical Training Curriculum for Accounting Majors

汪瑞芝(Jui-Chih Wang) ； 廖玲珠(Ling-Chu Liao)

《當代會計》 9卷1期 (2008/05) Pp. 105-130

https://doi.org/10.6675/JCA.2008.9.1.04

摘要

本研究以某私立大學會計系學生為研究對象，採用問卷設計方式，探討會計系學生在會計習作課程的學習行為（動機與態度）及學習成效（滿意度與績效）之間關聯性。
經由迴歸分析結果發現，會計習作課的學習行為的確會影響學習滿意度以及學習績效。當學生認為會計習作課輔助正課的幫助愈大時，則上習作課的動機與正向態度愈強，與正課配合程度亦愈高。再者，當上習作課的動機與正向態度愈強時，則習作課程設計愈多元化，最終結果會使得學生的滿意度愈高。而在學習績效上，會計習作課的設計有助於學生學習會計課程的幫助，則其有用性提高。最後，習作課透過上課方式將習題演練，複習正課所學的會計觀念，其重要性提高時，也使得學期成績的表現更好。

關鍵字

會計習作課 ； 學習動機 ； 學習態度 ； 學習滿意度 ； 學習績效

並列摘要

This study examines the association between learning behaviors (i.e., motivation, attitude) and learning effects (i.e., sense of achievement, degree of satisfaction) of accounting-majored students in a practical training curriculum at a private university in Taiwan. Detailed data collected from questionnaires are further analyzed.
The results, through regression analysis, showed that the learning motivations and attitudes of students toward practical training had a positive impact on the outcomes of such course practices. Specifically, the higher the degree of satisfaction, the better the students' performances. The results of this study also demonstrated that students with greater positive motivation and attitude perform better in all accounting-related courses. We find that, with greater positive motivation and attitude, the course design tends to be more diversified which, in turn, leads to a greater extent of student performance and satisfaction. In terms of the learning effectiveness, the results document that the course content of practical training helps students improve their accounting skills. To the extent that more practical training courses are offered to teach accounting students how to solve the exercises/problems relevant to the text materials, students will perform better as a whole.

並列關鍵字

practical training curriculum ； learning motivation ； learning attitude ； learning satisfaction ； learning performance

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