合作學習法及多元入學管道對大學初級會計學之學習成效的影響

The Impact of Cooperative Study and College Entrance on Elementary Accounting Learning Results

彭寶貴(Pao-Kuei Peng)

《真理財經學報》 21期 (2009/12) Pp. 1-24

https://doi.org/10.29963/TOJEB.200912.0001

摘要

本文利用某私立大學財務金融學系兩個班級針對初級會計教學，分別採合作學習法及傳統個別學習法，依上下學期建構兩期橫斷面及縱橫資料(Two-period panel data)，採用最小平方法(OLS)及隨機效果模型(RE)，來檢視合作學習教學法、不同入學管道、其他專業科目及學生個人屬性等，對大學初級會計學學習效果的影響。實證結果顯示合作學習法對大學初級會計學的學習效果爲正向顯著影響，即小組學習法透過鼓勵、激發的方式確實有助於提升學生對會計學的學習成效。再者，相較於大學指定科目考試入學者與高中推薦入學生，高職推鍵入學生的會計學學習成效最佳。由此可知，不同入學管道，對大學生在初級會計學之學習效果確實存在影響。

關鍵字

初級會計教學 ； 合作學習法 ； 多元入學管道

並列摘要

This study applied cooperative study and conventional study on elementary accounting with two different classes from financial & banking Dept. in a private college to exam the learning results with cooperative study, assorted college entrances, subjects and students' dispositions based on two-period panel data, applied the ordinary least squares and random effect model.
This study showed that the learning results of cooperative study has positive significant difference on achievement test. This means through team works with encouragement and inspiration, the learning results was improved. Compared to the university required test student and the high school recommendation student, the vocational school recommendation student has the best learning results. In light of this, college entrance has impact on elementary accounting learning results.

並列關鍵字

Elementary accounting learning ； Cooperation learning method ； System of Diversified University Admissions