- 學位論文
商職會計教育學生學習成效分析—以E-learning融入教學為例—
The Analysis of Learning Efficiency of Accounting Courses in Vocational High Schools of Commerce: A Case Study of Integrating E-Learning into Class Activities
摘要
本研究旨在分析及探討國立中壢高級商業職業學校以E-learning融入會計教育之下，學生之學習成效。藉由問卷調查蒐集各變項的實證資料，以瞭解「學生人口變項」、「數位學習環境」、「電腦態度」與學生「學習成效」之關係。研究者以自行授課之班級學生為對象，進行教學活動，並使用「電腦態度量表」及「數位學習融入會計教育學生學習滿意度問卷」作為研究工具。 本研究將電腦態度分為「電腦信心」、「電腦喜歡」、「電腦價值」、「電腦有用性」、「電腦焦慮」等五個向度，學習成效指標則採用「測驗成績」、「教學彈性滿意度」、「系統功能滿意度」、「學習內容滿意度」等四個向度。影響「電腦態度」、「學習成效」之因素則以學生人口變項、數位學習環境作為研究變項。 本研究所得的資料經統計分析後，研究發現： 壹、資料處理科線上測驗成績在80分以上者，明顯高於國際貿易科、會計事務科的學生。而班級排名在前十名、上網時數每週超過8小時的學生，線上測驗成績亦較高。家長對數位學習的重視程度低的學生，其線上測驗成績分佈在80分以上者比率低，顯示家長對數位學習的重視程度會影響測驗成績。 貳、商職學生幾乎家家有電腦（99.1%），且大部分都在家中上網（93.5%），對電腦有用性的認同度也最高（每題平均數為4.52），平均每週上網時數在8小時以上則有49.1%，顯示學生使用電腦設備上網已相當普及，利用網路教學對學生而言具有可行性。 參、不同會計課程時數的商職學生在電腦態度與學習成效上皆未達顯著差異。顯示國內運用數位學習輔助會計教學尚未普及，大都停留在傳統教學方式，因此初次接受新的教學方法，還未見其產生顯著差異。 肆、家長高度重視學生數位學習的比率只佔13.9%。家長的重視程度不同對學生在電腦態度的「電腦價值」層面上，有顯著差異。家長重視程度高的學生認為電腦價值性高，在學習成效中「教學彈性」層面的滿意度也較高。
並列摘要
This study attempts to examine the students’ learning efficiency at National Chung-li Vocational High School of Commerce by integrating E-learning into class activities in accounting courses. By collecting data via various questionnaires and surveys, this work analyzes the relationship between “the learning efficiency of students” and “academic performance, gender and class”, “digital learning environment”, “computer attitude,” respectively. The “computer attitude” in this work is classified into five categories: “computer confidence”, “computer preference”, “computer value”, “computer utility”, and “computer anxiety”. The evaluation of learning efficiency is also categorized into four classes such as: “test score”, “satisfactory level of learning flexibility”, “satisfactory level of system functioning”, and “satisfactory level of learning.” The empirical results are summarized as follows: 1. The students in the Data Processing Department received higher scores (i.e. 80) than those in the International Trade Department and Accounting Department. The results also demonstrated that the students who are usually ranked in top ten in each class and who spent more then eight hours per week in internet had higher scores than other students for the online test. The findings indicated that the students whose parents paid little attention to children’s digital learning had lower scores. It implies that parents attitude toward digital learning directly affected their children’s test scores. 2. This investigation also found that almost every vocational high school student has a personal computer in his or her house, and most of them used the Internet at home. They also recognized the importance of using Internet. This finding suggests that it is possible to conduct and learn through long-distance teaching. 3. This study found that there was no significant difference among students in taking various class hours in accounting courses, which implies that the digital learning as a supplement to accounting teaching is still not popular. Most of the teaching tools are still traditional methods. Therefore, the initial implementation of a new teaching method does not produce a satisfactory progress. 4. This finding also showed that there are only 13.9% of the parents who paid highly attention to digital learning of their children, and the parents’ attitude toward digital learning directly affected students’ learning efficiency. The students whose parents had positive attitudes toward digital learning performed comparatively better in the sections of “teaching flexibility” in learning efficiency.