組織承諾、專業承諾與教學效能關係之研究：以高職會計教師為例

The study of the relationship among organizational commitment, professional commitment and teaching effectiveness of vocational high schools’ accounting teachers

蕭琇月(Hsiu-Yueh Hsiao)

指導教授 ： 顏信輝

淡江大學/管理學院/會計學系碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00811

摘要

本研究旨探討我國高職會計教師組織承諾、專業承諾與教學效能之關係。本文首先探求在對現階段教育改革的接受度高低在組織承諾及專業承諾之差異情形；其次分析高職會計教師組織承諾、專業承諾與教學效能的相關情形。
本研究主要是採用問卷調查研究法進行研究。依文獻探討結果、研究目的及研究假說分別編製「高職會計教師對現階段教育改革接受度、組織承諾、專業承諾與教學效能調查問卷」，然後郵寄30所公、私立高職教師284名，及編製「會計教學效能調查問卷」，然後郵寄10所公、私立高職學生1,217名實施調查。有效樣本為教師125份，學生533份，調查結果以積差相關、單因子變異數分析、多元迴歸及t檢定予以考驗或推論，獲得下列數項結論：
一、不同教育改革接受度之高職會計教師在組織承諾上呈顯著正相關。
二、不同教育改革接受度之高職會計教師在專業承諾上呈顯著正相關。
三、不同組織承諾之高職會計教師在教學效能上呈顯著正相關。
四、不同專業承諾之高職會計教師在教學效能上呈顯著正相關。
五、高職會計教師組織承諾與專業承諾呈顯著正相關。
基於上述研究結論，仍提出數項原則性的建議，作為今後改進高職會計教育的參考：
一、重視高職會計教師對現階段教育改革的接受度，以提高高職會計教師的組知承諾及專業承諾
二、重視高職會計教師的組織承諾及專業承諾，以提高高職會計教師的教學效能
三、鼓勵教師參與學校行政工作，以提高高職會計教師的組織承諾及專業承諾
四、善用資深教師的人力資源
五、重視教學效能、教學內容及教學評量，以減少高職會計教師與學生對教學效能、教學內容及教學評量的差異

關鍵字

組織承諾 ； 專業承諾 ； 教學效能

並列摘要

The study aims to examine the correlation of Taiwan vocational high school accounting teachers’ organizational commitment, professional commitment to their teaching efficiency. The study first explores the level of acceptance to the current stage’s education reform, and the state of differences in organizational commitment and professional commitment; next analyzes the sate of correlation among vocational high school teachers’ organizational commitment, professional commitment to their teaching efficiency.

The study largely takes to the questionnaire survey research method with which to conduct the study. Literature review is adopted to examine the findings, research objectives and research hypotheses for compiling the “Questionnaire survey for vocational high school teacher’s acceptance, organizational commitment, professional commitment toward the current stage’s education reform to their teaching efficiency”, which is then posted to 284 vocational high school teachers at 30 public and private vocational high schools, and for compiling the “Accounting teaching efficiency questionnaire survey”, which is then mailed to 1,217 students at 10 public and private vocational high schools with which to carry out the surveys. The valid samples comprise of 125 questionnaires from the teachers, and 553 questionnaires from the students, and the survey findings are validated or deduced using the single factor variable analysis, multiple reversal and t assessment to derive the following figurative conclusion,

1.Vocational high school accounting teachers’ varying levels of acceptance toward the education level bear a positive correlation to their organizational commitment.
2.Vocational high school accounting teacher’s varied levels of acceptance toward the education reform bear a positive correlation to their professional commitment.
3.Vocational high school accounting teacher’s varying degrees of organizational commitment bear a positive correlation to their teaching performance
4.Vocational high school accounting teacher’s varying degrees of professional commitment bear a positive correlation to their teaching performance
5.Vocational high school accounting teacher’s organizational commitment bears a positive correlation to their professional commitment.

Deriving from the foresaid research conclusion, a number of principle recommendations are still raised as references in future vocational high school’s accounting education,

1.It is prudent to emphasize vocational high school accounting teachers’ level of acceptance toward the education reform in order to excel vocational high school teacher’s organizational commitment and professional commitment.
2.It is prudent to emphasize vocational high school accounting teacher’s organizational commitment and professional commitment in order to excel vocational high school teachers’ teaching performance.
3.It is prudent to encourage the teachers to participate school administrative work in order to excel vocational high school accounting teacher’s organizational commitment and professional commitment.
4.It is prudent to fully utilize the human resources of senior teachers.
5.It is prudent to emphasize teaching performance, teaching contents and teaching evaluation in order to mitigate the disparity between how vocational high school accounting teachers and students view the teaching performance, teaching contents and teaching evaluation.

並列關鍵字

organizational commitment ； professional commitment ； teaching effectiveness

參考文獻

楊豪森，2002，高職教育面臨的衝擊，技術及職業教育雙月刊第六十九期：48-49。

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Larsen, P. E. 1996. Relationship between selected measures of teacher efficacy and positive teacher behaviors. Dissertation Abstracts International, 57(7), 2773A.

Moore, W., and Esselman, M. 1994. Exploring the context of teacher efficacy: The role of achievement and climate. Paper presented at the annual meeting of the American Education Research Association, New Orleans, LA.