商業類學校轉型綜合高中對教學影響之研究─以會計教師之觀點為例

A Study on the Impact of Teaching Contents During Transformation Period from Vocational High School to Comprehensive High School-In the Perspectives of Accounting Teachers

柯明利(Ming-Li Ko)

指導教授 ： 胡為善

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400487

摘要

本文研究目的是想瞭解商業類科學校之會計教師在綜合高中成立對其會計教學上有何影響，以教師個人屬性（包括性別、年齡、教育程度、教學年資、工作職務、進修第二專長、參加會計研習）及環境屬性（公私立學校、學校規模、是否轉型、學校所在地區、學校經營模式）分別探討之。

首先探討中等技職教育改革相關文獻，整理出研究理論基礎，藉以發展出本研究預試問卷內容，經項目分析、信度分析、因素分析後將影響會計教學因素分為「檢定制度」、「升學制度」、「考試導向」、「考題內容」、「教育理念」、「會計教育」等六個層面。

正式問卷寄出435份，回收有效問卷368份，回收率達85%。研究方法使用變異數統計分析，包括次數分配、百分比、皮爾森積差相關法、列聯交叉表、t檢定、ANOVA分析及薛費事後比較進行研究。所得結果如下：

一、 多數商業類科會計教師認為轉型綜合高中對其在會計教學影響是「中度」或以上。

二、 多數商業類科會計教師認為轉型綜合高中在各層面影響大小依序為：「考試導向」、「升學制度」、「會計教育」、「教育理念」、「考題內容」、「檢定制度」。

三、 在六個層面相關性研究中，以「教育理念」有最高相關係數。

四、 在個人屬性方面，研究顯示教師會因「年齡」、「教育程度」、「教學年資」、「參加會計研習」等在會計教學影響看法上有差異。而看法不會有差異的個人屬性為「性別」、「工作職務」及「進修第二專長」。

五、 在環境屬性方面，研究發現教師會因「公私立學校」、「是否轉型」、「學校經營模式」等因素而在會計教學影響看法上有差異。看法不會有差異的環境屬性為「學校規模」、「學校所在地區」。

關鍵字

教學影響 ； 綜合高中 ； 會計教師 ； 學校轉型

並列摘要

The purpose of this study is to investigate the impact of accounting teachers of vocational high schools on the establishment of commercial program of comprehensive high school. This work examines the teachers’ generic characteristics (i.e. sex; age; level of education; teaching experience; titles; having the second expertise; attending advanced study) and environmental parameters (i.e. public or private school; school sizes; transferring to comprehensive high school; location; conducting types of the school).

This investigation starts from examining the related literature review of reforming vocational high school education, then make a survey by using item analysis, reliability analysis and factor analysis to divide accounting teaching factors into the following six levels: "skill testing system", "entrance system of high school", "examination-oriented program", "the content of examination", "educational principle" and "accounting education".

Out of the 435 questionnaires being sent, there are 368 valid questionnaires recovered, which indicates an amazingly high recovery rate of 85%. Then this study uses various statistical analysis, including frequency distributions, percentage method, Pearson’s product-moment-correlation, linear cross tables, t-test, ANOVA analysis and Scheffe’s posteriori comparisons. The conclusions are summarized as follows.
1. Most of the teachers working in the vocational high school’s commercial program argued that the impact of the transformation of comprehensive high school has a medium strong or strong impact on their teaching accounting courses.

2. Most of the teachers who teach at the vocational high school’s commercial program deemed that the order of various levels that are affected by the transformation are as follows. "Examination-oriented program", "entrance system of high school", "accounting education", "educational principle", "the content of examination" and "skill testing system".

3. Regarding the relationship in-between six levels, this investigation finds that "education principle" has the highest correlation coefficient of these six levels.

4. Concerning the generic characteristics, this work finds that the teachers’ viewpoints on the influence of accounting teaching varied from "age", "level of education", "teaching experience", and "attending the advanced study". However, there exists no difference in teachers’ viewpoints on "sex", "title" and "having the second expertise".

5. Regarding the environmental parameters, this study finds that the teachers’ viewpoints on accounting teaching influence varied from "public or private school", "transferring to comprehensive high school" and "conducting types of the school". However, there is no difference in teachers’ viewpoints on "school sizes", and "location".

並列關鍵字

Accounting Teacher ； Comprehensive High School ； Teaching Influence. ； School Transform

參考文獻

徐明廷 在校生專案技能檢定對商職會計教學影響之研究，中原大學會計研究所碩士論文，民國90年。

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