三階段學習環融入「分錄與日記簿」的素養導向會計課程之行動研究

本研究旨在探討三階段學習環教學方法對於素養導向會計課程的學習成效，以及教師在進行素養導向課程教學時的啟發與省思。本研究採行行動研究法，以技術型高中商業管理群科一年級兩班學生為研究對象，分為實驗組採行三階段學習環教學方法，控制組採用直接教學法，一起進行為期三周共十一堂教學實驗課程，以瞭解不同教學介入對於會計記帳能力之影響及實驗組學生之自主學習情況。本研究以「改編測驗卷」、「課堂觀察」以及「學生晤談回饋」等資料，研究目的進行相關的資料分析。本研究主要發現如下：一、三階段學習環教學方法中探索活動能引導學生自主學習，且與術語介紹宜作細部分割，能有助學生學習活動。二、素養導向教學進度以學生為主體，且在教學活動中要安排空白時間。三、採行三階段學習環教學方法之學生，在分錄與日記簿中進銷貨單元之會計學習成效較佳。四、採行三階段學習環教學方法之實驗組學生，對自主學習活動表示肯定且願意嘗試執行。

關鍵字

素養導向、三階段學習環、自主學習、學習成效

並列摘要

This research aims to explore the effectiveness of the Learning Cycle teaching method for the learning of literacy-oriented accounting courses, as well as the inspiration and reflection of teachers in the teaching of literacy-oriented courses. In this study, the adoption of action research to Business Management Group of Vocational Senior High School first-year students in two classes for the study, were divided into experimental Learning Cycle learning teaching methods adopted, the control group received direct instruction, conducted three weeks together A total of eleven teaching experimental courses are provided to understand the influence of different teaching interventions on accounting and bookkeeping ability and the autonomous learning of students in the experimental group. This research uses data such as "Adapted Test Papers", "Classroom Observations" and "Student Interview Feedback" for research purposes to conduct relevant data analysis. The main findings of this study are as follows: Frist, the exploratory activities in the Learning Cycle teaching methods can guide students to learn independently, and should be separated from the introduction of terminology in detail, which can help students learn activities. Second, the literacy-oriented teaching progress is based on students, and blank time should be arranged in teaching activities. Third, Students who adopt the Learning Cycle environment teaching method are more effective in the accounting study of the purchase and sales unit in the journal and diary. Fourth, students in the experimental group who adopted the Learning Cycle teaching method expressed affirmation of autonomous learning activities and were willing to try to implement them.