本研究首在探討在校生專案技能檢定對商職會計教學之影響情形, 以文獻分析及調查問卷的實施,經資料彙整進行統計分析發現,就技能檢定對會計教學之影響,教師與學生對會將通過技能檢定列為會計教學目標均持正向的看法,且同意度很高。教師與學生對技能檢定會影響會計教學,均持正向的看法,學生參檢意願不同,對會計教學各相關因素受技能檢定影響的看法有顯著差異,參檢意願愈高者,其同意度愈高,但對教師會因為學生是否參加技能檢定而在會計教學上有不同的指導與關心的看法,則呈相反的意見。私立學校教師對學生是否參加技能檢定而在會計教學上有不同的指導與關心的看法持肯定的態度,而公立學校教師則沒有意見。對技能檢定可作為會計教學之評量標準的同意度中部地區學校教師大於北部及南部學校教師;北部地區學校學生的同意度大於中部及南部地區學校學生;私立學校學生同意度大於公立學校學生。對會因報名技能檢定後提高了會計學習意願的看法,公立學校教師同意度高於私立學校教師;具有乙級技術士證教師同意度高於未取得乙級技術士證教師。對會計技能檢定學、術科測驗公布題庫有助於學生學習完整的專業知識與技能的看法,學生的同意度大於教師;南部地區學校教師大於北部及中部地區學校教師;未具會計教師資格者大於具有會計教師資格者;私立學校教師同意度大於公立學校教師。 就技能檢定因素對會計教學相關因素之影響,教師同意會計教學相關因素受技能檢定影響,有77.5﹪受測教師認為教學進度會受影響,有72.6﹪受測教師認為教學評量會受影響,有66.5﹪受測教師認為課程內容會受影響,有60.0﹪受測教師認為教學方法會受影響,有53.4﹪受測教師認為教學目標會受影響。另教師對技能檢定相關因素影響會計教學相關因素,有72.5﹪受測教師認為術科測驗內容會影響會計教學,有71.6﹪受測教師認為檢定日期會影響會計教學,有65.4﹪受測教師認學科測驗內容會影響會計教學,有61.4﹪受測教師認為學生通過率會影響會計教學、有59.0﹪受測教師認為技術士證照效用會影響會計教學。
The main goal of this study is to discuss the influence of the Skill Test upon the teaching of accounting in commercial high schools. According to the related literature review and the analysis of the statistical data accumulated from a questionnaire survey, the following findings are obtained. Concerning the influence of the Skill Test on the teaching of accounting, teachers and students hold a positive attitude toward listing passing the Skill Test as one of the objects of the teaching of accounting, with a high assent rating. Teachers and students hold a positive opinion toward the influence of the Skill Test on the teaching of accounting. The degree of willingness to participate the Skill Test differentiates among the students. The opinions toward the influence of the Skill Test on various related factors of teaching of accounting also differentiate significantly. The more willing the students are, the higher the assent ratings are. But they hold reverse opinions as to whether the students will receive discriminated instructions and concern from the teacher depending on if they have decided to par- ticipate the Skill Test. The teachers in private schools hold a positive attitude toward the discriminated instructions and concern given to the students that have decided to participate the Skill Test. The teachers in public schools hold a neutral attitude. As to the proposition that the Skill Test serves as an evaluating criterion of the teaching of accounting, the assent rating of the teachers of the schools in the central area is higher than those of the teachers in the northern and southern areas; the assent rating of the students of the schools in the northern area is higher than those of the students of the schools in the central and southern areas; the assent rating of the students in private schools is higher than that of those in public schools. As to the proposition that the registration for the Skill Test stimulates the motivation of learning accounting, the assent rating of the teachers in public schools is higher than that of the teachers in private schools; the assent rating of the teachers who possess a B-class technician certificate is higher than that of those who do not. As to the proposition that the announcement of question banks of the academic- test and the skill-test helps the students learn holistic professional knowledge and skills, the assent rating of the students is higher than that of the teachers; the assent rating of the teachers of the schools in the southern area is higher than those of the teachers of the schools in the northern and central areas; the assent rating of the teachers who possess an accountant’s certificate is higher than that of those who do not; the assent rating of the teachers in private schools is higher than that of those in public schools. Concerning the influence of the factors of the Skill Test upon the factors of accounting teaching, the teachers assent to the proposition that the Skill Test influences the factors of accounting teaching, with 77.5% of the subjects holding that teaching schedule is influenced, 72.6% holding that teaching evaluation is influenced, 66.5% holding that curriculum material is influenced, 60.0% holding that teaching methods are influenced, and 53.4% holding that teaching goals are influenced. Moreover, regarding the factors of the Skill Test influencing accounting teaching, 72.5% of the subjects hold that testing materials of the skill-test influence accounting teaching, 71.6% hold that testing dates influence accounting teaching, 65.4% hold that testing materials of the academic-test influence accounting teaching, 61.4% hold that students’ passing rates influence accounting teaching, and 59.0% hold that efficacy of the technician’s certificate influences accounting teaching.
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