應用概念構圖學習策略於商業會計學之研究－合作學習抑或個別學習

Applying Concept Mapping Learning Strategy to Business Accounting: Collaborative or Individual

邱垂昌(Chei-Chang Chiou)

《高雄師大學報：教育與社會科學類》 21期 (2006/12) Pp. 87-104

https://doi.org/10.7060/KNUJ-ES.200612.0087

摘要

本研究旨在探討概念構圖學習策略在商業會計學之應用，並比較合作學習概念構圖與個別學習概念構圖對學生學業成就及情意態度之成效。受試者為某國立大學商業教育系修習中級會計學學生共37位，並根據研究目的將學生隨機分派至合作學習與個別學習概念構圖組。研究結果發現：(1)利用合作學習概念構圖策略學習中級會計學學生之學業成就顯著高於利用個別學習概念構圖策略。(2)利用合作學習概念構圖策略學習中級會計學學生之情意態度分數顯著高於利用個別學習概念構圖策略。(3)絕大部分學生對於利用概念構圖學習中級會計學整體感到滿意，因為概念構圖可以幫助其學習會計基本概念，並具有統整及釐清不同會計概念的功能，而且以小組方式合作學習對概念構圖之正面態度明顯高於個別學習方式。

關鍵字

概念構圖學習策略 ； 概念圖 ； 合作學習概念構圖 ； 個別學習概念構圖 ； 商業會計學

並列摘要

The main purpose of this paper was to examine the applicability of using concept mapping as a feasible business accounting learning strategy. Specifically, this paper compared the differences of learning achievement and affective attitudes towards concept mapping between collaborative concept mapping and individual concept mapping. The subjects were 37 students enrolled in intermediate accounting from Department of Business Education at National Changhua University of Education. The subjects were randomly assigned to the collaborative and individual concept mapping groups. The experimental data revealed three important results. First, adopting collaborative concept mapping can better improve students' learning achievement than using individual concept mapping. Second, the collaborative concept mapping group was more positive attitudes towards concept mapping strategy than the individual group. Third, most of the students felt satisfied with using concept mapping in intermediate accounting course. They suggested that concept mapping can help them understand accounting concepts and integrate and clarify accounting concepts, and they also liked better collaborative concept mapping.

並列關鍵字

concept mapping learning strategy ； concept maps ； collaborative concept mapping ； individual concept mapping ； business accounting

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