高職商管群學生會計事務技能檢定成效對學習行為影響之研究-以T高職為例

A Study of the Influence on Learning Behavior of the Students in Vocational High School from Accounting Affair Skill Test Efficiency

黃郁銘(Yu-Min Huang)

指導教授 ： 王言

朝陽科技大學/管理學院/財務金融系/碩士(2016年)

摘要

本研究旨在探討我國高職商管群科學生參加會計事務檢定成效對學習行為所產生的影響，確認會計事務技能檢定成效對於學生學習動機、學習態度、學習環境以及學習方法四個層面間的影響與關係。為達此目的，本研究採文獻分析法及問卷調查法進行研究。問卷調查方式，主要針對大台中地區T高職商管群科二、三年級學生作為調查對象來瞭解會計事務技能檢定成效對學生學習行為的影響，以學生個人背景變項對會計事務技能檢定成效間關聯性與學生個人背景變項對學生行為之差異作深入探討。
　　經上述之研究設計與實施，以描述性統計、平均數、標準差、卡方檢定、T檢定及單因子變異數分析進行分析比較，本研究獲得以下結論：
一、九成以上的商管群科學生參加會計事務丙級檢定，顯示出此證照已是商管群科學生基本的輔導考照之ㄧ，認同技能檢定的重要性。
二、九成以上的商管群科學生已取得會計事務丙級證照，顯示出此證照已是商管群科學生必備證照之ㄧ。
三、在性別、科別、年級、父母親教育程度不同的因素中，皆對於會計事務技能檢定呈現顯著差異。
四、在性別、科別、年級不同的因素中，皆對於學習行為呈現顯著差異。
五、會計事務檢定成績對於學習行為呈現顯著差異。

關鍵字

學習行為 ； 技能檢定 ； 職業教育

並列摘要

This thesis aim is to explore influences of Accounting Affair Skill Test on learning behaviors, and to analyze connections between the test and students’ learning motivation, learning attitude, learning environment, and learning behavior. The study was conducted through documentary analysis and questionnaire survey. Specifically, the students involved junior and senior students majoring in business management of a vocational high school in the Taichung Area to find out the influences of Accounting Affair Skill Test on learning behaviors. Investigated were the relation between Accounting Affair Skill Test and the students’ background, and the difference between students’ background and their learning behaviors.
Data collected were analyzed by means of descriptive statistics, average, standard deviation, Chi-Square Test, T-test, and one way ANOVA. The research is concluded below.
1. Over 90% of the students majoring in business management took Accounting Affair Skill Test Level C, which indicated that the certificate was required for the students. Furthermore, the result also confirmed the importance of the skill test.
2. Over 90% of the students majoring in business management acquired the certificate of Accounting Affair Skill Test Level C, which showed that the certificate was a must.
3. There are significant differences between Accounting Affair Skill Test and factors regarding sex, majors, grades, and parents' educational backgrounds.
4. There are significant differences between learning behaviors and factors regarding sex, majors, and grades.
5. There is significant difference between the performance of Accounting Affair Skill Test and learning behaviors.

並列關鍵字

learning behavior ； skill test ； Vocational education

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