修課動機對學習滿意度影響之研究-以中原大學政府會計課程為例

The Effect of Learning Motivation on Satisfaction - A Case Study of Governmental Accounting Course, Chung Yuan Christian University

張琬如(Wan-Ju Chang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2008年)

https://doi.org/10.6840/cycu200900528

摘要

我國現行政府會計制度自1986年制定沿用至今已逾20餘年，期間內未有重大性修正，然當前主管機關行政院正如火如荼的修正並預計於2010年開始實施，將原先之歲入類與經費類會計合而為一，並將以往深奧難懂之會計科目重新訂定，使政府會計與商業會計科目更趨相近，惟政府會計和中級會計雖一樣都是許多考試的必考科目，但其卻並非為管商學院學生之必修課程，緣此本文旨在探討學生選修政府會計課程的學習動機與學習滿意度之相關性，針對私立中原大學會計系研究所學生為對象，選取樣本118人，涵蓋6學年從91學年度至96學年度的學生，利用量表「政府會計課程反映意見調查問卷表」以問卷調查方法收集資料，並經資料統計分析平均數、標準差、次數分配、t檢定、單因子變異數分析、雪費事後比較、Pearson積差相關及逐步多元迴歸分析等方法。研究結果顯示學生的學習動機與背景變項等有部分顯著相關；學習滿意度與背景變項等有部分顯著相關；學習動機與學習滿意度有顯著相關；研究結果也發現學習動機愈強，其學習滿意度皆愈高。在實務上貢獻，瞭解學生個人背景與學習動機、學習滿意度的關係，提供爾後學校在實施政府會計選修課程設計的參考依據。
關鍵字:政府會計、學習動機、學習滿意度

關鍵字

學習動機 ； 學習滿意度 ； 政府會計

並列摘要

The governmental accounting system currently in effect was stipulated in 1986 and has been implemented since then for more than 20 years, during which there has been no significant amendment. However, the competent authority, Executive Yuan, is aggressively conducting some amendment and the amended system is expected to formally take effect in 2010. In respect of the amendment, original annual revenue and expenditure accounting will be consolidated and profound accounting titles which are not easily understood will be redefined, which makes governmental accounting much closer to business accounting. While both governmental accounting and intermediate accounting are essential subjects of various examinations, the former is not a compulsory course for students of faculties of business and management. Accordingly, this study aims to probe the correlation between learning motivation and learning satisfaction of students who take the optional course of government accounting. The study sampled 118 people from students of Department of Accounting of Chung Yuan Christian University ranging from 2002 to 2007 academic years. Data was collected by a questionnaire named “Investigation of opinions on the course of governmental accounting”. Mean, standard deviation, frequency distribution, t-test, One-way ANOVA, Scheffe’s Post Hoc multiple comparison, Pearson’s product-moment correlation, and stepwise multiple regression are employed for statistic analysis. The study find that (1) there are significant correlation between students’ motivation and some of background variables; (2) there are significant correlation between students’ learning satisfaction and some of background variables; (3) a significant correlation is found between learning motivation and learning satisfaction; and (4) stronger learning motivation brings higher learning satisfaction. In terms of contribution to practice, the study intends to understand the relationship between students’ personal background and learning motivation and learning satisfaction and is provided as a guidence for future reference for course design of optional governmental accounting course.

Keywords: Governmental accounting, Learning motivation, Learning satisfaction

並列關鍵字

Learning satisfaction ； Learning motivation ； Governmental accounting

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