運用概念圖作為中級會計學補救教學與評量之輔助工具研究

Application of Concept Maps to Remedial Instruction and Evaluation in an Intermediate Accounting Course

邱垂昌(Chei-Chang Chiou)

《新竹教育大學教育學報》 25卷1期 (2008/06) Pp. 127-154

https://doi.org/10.7044/NHCUEA.200806.0127

摘要

本研究主要目的在探討概念圖是否可以視為中級會計學補救教學與評量之輔助工具。研究檢視兩項問題：(1)概念圖是否可視為中級會計學補救教學之輔助工具；(2)概念圖評量法是否可作為輔助中級會計學傳統評量之可行的評量方法。研究結果發現：(1)概念圖可視為中級會計學補救教學之良好的輔助工具，藉以增進學生學業成就；(2)概念圖評量法可作為輔助中級會計學傳統評量之可行的評量方法。研究結果對會計教育有以下涵意：(1)利用著重在不同概念間之關係聯結的教學方法，來培養學生邏輯思考及推理能力，消除傳統會計僅重視數字之迷思。(2)以概念間聯結之精確性作為補救教學之依據。

關鍵字

中級會計學 ； 概念圖 ； 概念構圖 ； 補救教學與評量

並列摘要

The major purpose of this paper is to study whether concept maps can be applied as a remedial instruction and evaluation tool in an intermediate accounting course. Specifically, this paper examines (1) the applicability of using concept maps as an intermediate accounting course remedial instruction tool and (2) the applicability of using concept maps as a feasible evaluation tool for intermediate accounting course. The experimental data reveal two important results. First, concept maps can serve as a useful tool for intermediate accounting course remedial instruction and help students improve their learning performance. Second, concept maps can be used as a feasible evaluation tool for the intermediate accounting course. The results of this study indicate two important implications for accounting education. First, using concept maps, which focuses on associated connection among different concepts, can improve students' logical thought and deductive abilities. It can also reduce the phenomenon that traditional accounting education has been criticized as numeral game. Second, concept maps, due to its emphasis on precise association among different concepts, can become the solid basis for remedial instruction.

並列關鍵字

Intermediate Accounting ； Concept Maps ； Concept Mapping ； Remedial Instruction and Evaluation

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