會計概論是商業類科專業科目的基礎科目之ㄧ,因此所有商業類科同學最直接影響學習成效的科目,應該也是會計概論,會計檢定當然也是最直接證明學生的學習成效。而證照的取得是展現專業知識、技能與態度的第一步。台灣經濟發展迅速,商業及服務業是國內經濟發展的主力之一,而專業及顧客滿意的服務是專業人員應具備的基本條件,專業證照的取得正是展現專業能力的第一步。 本研究旨在應用布魯姆(Bloom)的精熟學習(Mastering Learning)理論為基礎,以Top Learn數位學習平台建置一個互動式多媒體學習系統,藉以提供學習者適性化(Adaptive)的學習環境,設計多樣化學習路徑,以輔導會計事務丙級學科技能檢定,於系統設計之學習活動中,依據檢定學科會計概論為範圍製作出生動、活潑之教材,並運用網路技術配合此數位學習系統以發揮Web2.0精神,達到互動學習之目的。 關鍵字:精熟學習、數位學習、技能檢定、職業證照、適性化
“Introduction to Accounting” is one of the basic professional courses for business students. This is the course that has the most direct influence on business students' academic performance, and the certification for accounting technicians, provides the most immediate evidence of good academic performance. By obtaining a license or a certificate, the students are taking their first step towards demonstrating their professional knowledge, skills, and attitudes. Taiwan, a country that has experienced rapid economic development, relies heavily on commercial activities and the service industry to sustain its domestic economic growth. Professionalism and good customer service are both basic requirements for professionals in these fields. The acquisition of professional licenses is the only way to signify that one has taken the first step towards demonstrating one’s professional capabilities in these fields. The objective of this research is to construct an interactive multi-media learning system using the Top Learn e-learning platform, which will be based on the theories of Mastering Learning developed by Bloom. The hope is that by offering an adaptive learning environment and diversified learning paths, the system will help users prepare for the Level C Certification for Accounting Technicians. The learning activities are designed to be lively and interesting, and all the activities are based on the contents of the “Introduction to Accounting” course, as the topics covered in the course are included in the written exam. To achieve the goal of creating an interactive learning system, the designer has highlighted the interactive learning applications of Web 2.0 and introduced some networking technologies into the e-learning system. Key Words: Mastering Learning, Digital Learning, Technician Certification, Occupational Certificates and Licenses, Adaptive Learning