會計事務技能檢定是職業學校會計教學成效的重要衡量指標之一,其中如何依照個人特質與性向,來增進學生會計學習效果,是許多學校努力追求的目標。一般而言,教師若能適當輔導學生並瞭解其興趣與能力,進而調整教學內容,應對會計教學上能有所助益。 本研究主要探討三個重點,第一個是學生個人因素是否會影響會計技能檢定成績,第二個是學生學習行為是否會影響會計技能檢定成績,第三個是學生興趣類型是否會影響會計技能檢定成績。 研究結果顯示,在會計學習成果上,似乎女生成績優於男生,而不同的學程別則對會計成績的影響無顯著效果。在學生學習行為中數學成績的優劣似乎會影響會計成績,最後在學生興趣類型差異上,事務型的學生在會計成績上有明顯優異之表現。 不同性別的學生在興趣類型比例上,非常符合傳統認知男、女學生性別差異之特質,在未來會計教學上可考量學生性別與興趣類型,因材施教應能獲得較佳之學習成果。而興趣分類模式在一般科目國、英、數成績上均無顯著差異,或許因為學習時間較長而使學生興趣類型的差異影響減弱。數學對會計成績的影響,似乎因為學習上有較多數字的共通性,因而在學習成績呈現正向相關,或許在未來課程安排上可視實際情況多加考量。
The Accounting Skill Test for enrolled students is one of the important indicators of the teaching effectiveness of commercial vocational schools. Besides, one of the goals that schools strive to achieve is to improve students’ learning effect in Accounting according to their personalities and aptitudes. In general, it will be helpful in Accounting teaching if teachers can adjust the teaching contents by facilitating students and realizing students’ interests and abilities. This study mainly focuses on three aspects. Firstly, do students’ personal factors affect their grades in the Accounting Skill Test? Secondly, do students’ learning behaviors affect their grades in the Accounting Skill Test? Thirdly, do students’ interest types affect their grades in the Accounting Skill Test? This study shows that girls seem do better than boys in the learning effect of Accounting; however, students in different curricular programs perform similarly in Accounting. Besides, students’ performances in Math would affect their grades in Accounting. Finally, as for students’ interest types, students of conventional type do much better in Accounting. The proportion of interest types for the students of different sexes proves girls’ and boys’ different traits recognized traditionally. Therefore, we should consider students’ sexes and interest types in Accounting teaching in the future. Students would perform better if they are taught according to their individual differences. However, students’ Interest Classification Model doesn’t show distinctive differences in students’ scores in Chinese, English and Math. Learning for long time seems to minimize the influence of students’ interest types. In addition, there is a positive correlation between students’ performances in Math and in Accounting because both subjects are related to numbers and counting. Therefore, this could be taken into consideration in the arrangement of curricula.