中英文教材與學習態度對學生學習成果影響之研究－以初級會計學教學為例

The Study of Effectiveness on Chinese Textbook via English Textbook and Learning Attitude-A Case Study on Accounting Principles

彭寶貴(Pao-Kuei Peng) ； 黃亮洲(Liang-Chou Huang)

《真理財經學報》 14期 (2006/06) Pp. 97-111

https://doi.org/10.29963/TOJEB.200606.0004

摘要

本研究的主要目的，在比較大學院校初級會計學（以下簡稱初會）課程，採用中文本與英文本教材對學生學習成效之影響，並同時探討學生繳交作業次數、出席次數、每週研讀本課程之時數等學習態度之代理變數是否影響學習成效。此外，也探究經濟學成績及高中職生對會計學成績之影響。本文之實証研究顯示，使用英文教材的實驗組在學習初期的確成效較為不彰，但隨著學習時間的拉長，採用中英文教材並不會影響學習績效。再者，實證結果發現學習態度愈積極者學習成效愈佳，且經濟學成績愈佳者會計學學習成效愈佳，而高中職畢業生在會計學的學習成效上差距相當顯著，因為高職生在高職三年中研習過會計學，故高職畢業生之會計成績優於高中畢業生。

關鍵字

會計教學 ； 教學實驗 ； 比較教學

並列摘要

This study focused on the effectiveness of Chinese textbook via English textbook on college-level elementary accounting on achievement test. The other factors were included simultaneously: the impact of hand in assignment, attendance, hours of study per week, economics grade, and the background of senior high school graduates/senior vocational school graduates .Analysis of the results showed that at the beginning, the achievement test of English textbook group was inferior to that of Chinese textbook group, but in the long run there was no significant difference on achievement test. Aggressive learning resulted in better achievement. Besides, economics grade has positive correlations with accounting grade. And there was significant difference between senior high school graduates and senior vocational school graduates on achievement test, due to the former were informed students.

並列關鍵字

Elementary Accounting instruction ； Instruction Experiment ； Compared Instruction

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