本研究的目的在於瞭解目前商職會計事務科的課程設計、教學與學習行為之情形,進而分析三者之間的關係,並探討不同的個人背景變項在這三方面之差異情形,提出具體建議供商職會計事務科教師教學及主管教育行政機關之參考。 本研究採群集抽樣的方法選取樣本,共寄出教師用問卷200份,學生用問卷816份。教師用問卷回收127份,其中有效樣本118份,回收率達63.50%;學生用問卷回收644份,其中有效樣本620份,回收率為78.92%。本研究利用百分比、平均數、標準差、皮爾森積差相關、單因子變異數分析、薛費事後考驗等統計方法進行研究,得出結論如下: 一、 商職會計事務科教師對於該科課程設計之看法具有正向的傾向。 二、 商職會計事務科教師的教學行為具有正向的傾向。 三、 商職會計事務科學生學習行為在「學習習慣」及「學習動機」有負向的傾向;在「學習技巧與方法」及「學習態度」則具有正向的傾向 四、 商職會計事務科學生體會的教師教學行為均具有正向的傾向。 五、 商職會計事務科課程與教師教學行為間具有顯著正相關。 六、 商職會計事務科學生學習行為與其體會的教師教學行為達到顯著相關。 七、 商職會計事務科教師教學行為與學生體會的教師教學行為無顯著相關。 八、 不同年齡的會計事務科教師僅在「課程結構」之向度上具顯著差異。 九、 個人背景不同之教師,在教學行為表現上有顯著差異。 十、 個人背景不同之學生,在學習行為表現上有顯著差異。
The purpose of this study is to analyze the current status of curriculum design, teacher’s teaching behavior, and student’s learning behavior in the Department of Accounting of vocational senior high schools in Taiwan. This work also attempts to investigate the cross relationship between various variables and teachers, as well as between various factors and students. Additionally, this investigation explores the difference of individual backgrounds. Finally, this study provides concrete suggestions to the teachers of the Department of Accounting at vocational senior high schools and government authorities. This study employed cluster sampling basis. The questionnaires had been sent to 200 teachers and 816 students. The effective recovered rate for teachers’ was 63.5%, and for students’ was 78.92%, respectively. The data were analyzed by means and standard deviation, Pearson correlation, one-way ANOVA analysis and Scheffe’s method. The conclusions are summarized as follows: 1. The teachers of the Department of Accounting of vocational senior high schools showed positive attitudes toward “curriculum design”. 2. The teachers of the Department of Accounting of vocational senior high schools had positive attitudes toward teachers’ teaching behavior. 3. The students of the Department of Accounting of vocational senior high school demonstrated negative attitudes toward “learning habit” and “learning motivation”, while they showed positive attitudes toward “learning strategy” and” learning attitude”. 4. The students of the Department of Accounting of vocational senior high school had positive attitudes toward students’ perceptions on teachers’ teaching behavior. 5. The relationship between the curriculum of the Department of Accounting of vocational senior high school and teachers’ teaching behavior was positively significant. 6. The relationship between the students’ learning habits and students’ perceptions of teachers’ teaching behavior of the Department of Accounting of vocational senior high school was significantly correlated. 7. There was no significant correlation between teacher’s teaching behavior and students’ perceptions of teachers’ teaching behavior of the Department of Accounting of vocational senior high school. 8. There was significant difference between teachers’ age and their curriculum structure. 9. There was significant difference in teaching behavior of teachers with different backgrounds. 10. The background of every individual student would result in significant difference in his or her learning behavior.