模擬遊戲的設計對組織學習效果的影響 —以作業基礎成本制與作業基礎管理為例

The Effect of Game Design on Organzation Learning— Case of Activity-Based Costing and Activity Based Managemen

蔣婷婷(Ting-Ting Jiang)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/會計學研究所/碩士(2011年)

摘要

過去的研究指出個人與個人之間的互動會透過「雙重行為模式」進而影響整體組織知識、技能與態度。本研究的主要目的在於設計一個情境式教學模擬遊戲，遊戲的目的在於幫助組織學習「作業基礎成本制與作業基礎管理」。希望透過模擬遊戲可以幫助參與者從經驗中學習並提升個人的專業知識、管理技能與團隊合作態度。
模擬遊戲是由國立中央大學鄭漢鐔教授與林熙禎教授聯合指導的系統開發團隊製作，它以帄衡計分卡作為系統設計的基本架構，結合電腦科技與網際網路等技術，建構一個以「作業基礎成本制與作業基礎管理」為學習重心的經營模擬遊戲。系統完成測詴後於中央大學管理學院的管理相關課程中應用。在課程中學生分組扮演企業高階主管的角色，由七個競爭對手組成的市場中負責經營一家公司。
本研究利用因素分析，在知識陎萃取出「ERP-管理與控制」、「企業經營相關理論」與「作業基礎成本制與作業基礎管理」等三個因素；在技能陎萃取出「策略規劃與執行」、「利用資訊」與「全盤考量」等三個因素；態度陎萃取出「動機」與「團隊合作」二個因素。然後以單一T檢定分別對知識、技能與態度所萃取出的因素進行統計分析。最後，本研究以模擬遊戲設計的真實性、友善的使用介陎，以及團隊合作之間的任務衝突與情感的衝突作自變數，檢測它們是否影響學員對知識、技能與態度的學習效果。
實證結果發現，應用單一T檢定，在95%的信賴水準下，所有個別學習變數都呈現顯著的正向學習效果。另一方陎，多變量回歸分析的結果顯示只有任務上的衝突與「作業基礎成本制與作業基礎管理」的學習不存在顯著關係，對其他的學習構陎則呈現正向的顯著關係。至於遊戲的真實性、友善的使用者介陎、以及情感上的衝突對知識、技能與態度的學習效果並不存在顯著的關係。

關鍵字

作業基礎成本制與作業基礎管理 ； 數位遊戲式學習 ； 經營模擬遊戲

並列摘要

Previous studies have pointed out that the interactions among individuals through the "dual behavior” could affect the overall organization in terms of knowledge, skills and culture. The main purpose of this study is to design a simulation game scenario teaching, and the purpose of the game is to help organizations learn "Activity-Based Costing and Activity-Based Management". Hope that the resulting simulation system could be an effective mean to for students to learn from experience and improve their professional knowledge, management skills and teamwork attitude.
The simulation system was developed by a project team of students under the instruction of professors Hann-Tarn Jeng and Shi-Jen Lin of National Central University. The system was designed based on the concept of balanced scorecard, together with the concept of Activity-Based Costing and Activity-Based Management. In order to test the learning effectiveness of the simulation system, the System was conducted in the course, Management Control System for four class meetings. For each simulation, the students were divided into 7 groups and act as a top management teams. Each team was in charge of running a manufacturing company.
First, this study used factor analysis to extract factors representing knowledge, skills, and attitude. There are three factors representing knowledge, including a factor of ERP-management and control, a factor of the theory of business, and a factor of Activity Based Costing and Activity Based Management. The skills factors include strategic planning and execution, the use of information and comprehensive consideration. The attitude factors include motivation and teamwork. Next, this study used the one sample t test to test whether the use of the simulation system could have significant impact on students’ learning in knowledge, skills and attitudes. Finally, the realism of game design, user-friendliness and tasks between team conflict and emotional conflict were used as independent variables in a multiple regression analyses to test their impacts on the effectiveness of students’ learning regarding knowledge, skills and attitude.
Empirical results of one sample T test, at 95% level of confidence, all individual factors showed significant learning. On the other hand, the results of multiple regression analysis showed that there is no significant relationship between the task of conflict and "Activity Based Costing and Activity Based Management" learning. There were no significant impacts of the realism of the game, user-friendliness, and the emotional conflict upon the learning of knowledge, skills and attitudes.

並列關鍵字

Activity-Based Costing and Activity Based Manage ； Digital game-based learning ； Business simulation game

參考文獻

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