在現今競爭激烈的國際經濟環境中,如何有效利用網路與多媒體技術所提供多樣性的互動模式,建置數位學習環境,以提昇教學品質,並協助教師建立專業社群發展,不僅為數位學習之研究重點,並已成為國家重要發展政策之一。國科會國家型科技計畫中,「數位教育與網路學習計畫」主要即為提升資訊科技融入高中職學校之教學,建置相關教學平台與教材內容。本研究以高職會計學數位學習有效導入為研究目標,採用ADDIE教學設計程序,探討數位學習系統之需求與規劃,並運用MOODLE 平台,建置互動式數位學習系統;最後針對數位學習系統的績效評估,應用「平衡計分卡」模式建立數位學習系統的關鍵績效指標,以提供數位學習系統規劃、建置、導入與評估之完整參考模式。
The objective of the digital education and e-Learning project is to expand the application of e-Learning in formal education and lifelong learning so that talent and human resources can be effectively nurtured and utilized. Taiwan e-Learning and Digital Archives Program aimed at establishing a complete e-Learning application chain from primary, junior high, high schools (including vocational high schools), colleges, and to continuing education. In addition to the e-Learning materials, the application of information technology in teaching was also promoted. The development of interactive facilitates to build the e-Learning environment had received increasing research interests recently. The objective of this thesis is to develop and evaluate the e-Learning system for accounting teaching in vocational high schools. The system development methodology was based on the ADDIE instructional design model. The e-Learning platform is constructed using MOODLE. The implementation of the e-Learning system is completed in two stages. First, the online Blog is applied to increase the imitation of self-learning from the web. The e-Learning platform is then implemented after students are used to learning from the web. The Key Performance Indicators for the e-Learning system development and implementation are also constructed based on the Balance Scorecard card analysis. The planning and developing of the e-Learning platform is shown to be both effective and efficient and can be a reference model for the e-Learning system implementation.