會計事務技能檢定對高中職會計教學影響之研究

The Influence of Accounting Affair Skill Test on the Teaching of Accounting in Vocational High Schools

祝素梅(Su-Mei Chu)

指導教授 ： 顏信輝

淡江大學/商管學院/會計學系碩士在職專班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.01064

摘要

本研究主要在探討高中職教師及學生對於目前勞動署技能檢定中心所辦理的會計事務技能檢定項目(人工記帳、資訊)對教學活動影響的看法及教師對於技能檢定辦理方式(在校生專案、全國技術士、即測即評及發證)於影響教學活動的看法。本研究以全國高中職教師及商管群科學生為研究對象進行問卷調查，回收問卷教師有效樣本數為90份，回收率為90%；學生有效樣本數為952份，回收率為95.2%，所得資料先進行因素分析將影響教學活動分為「教學方法」、「教學評量」、「教學支援」、「學習態度」、「學習興趣」及「制度效益」六個構面，以描述性統計、平均數、標準差、t檢定及單因子變異數分析進行分析比較，其研究結果如下：
一、教師對檢定項目影響會計教學活動的看法，在人工記帳及資訊均以「教學方法」構面影響程度最大，「學習興趣」構面影響程度最小；於「學習態度」及「學習興趣」兩個構面具有顯著差異，且「人工記帳」高於「資訊」。
二、學生對於檢定項目影響會計教學活動的看法，在人工記帳及資訊均以「教學方法」構面影響程度最大，「學習興趣」構面影響程度最小；於「學習態度」構面具有顯著差異，且「人工記帳」高於「資訊」。
三、「會計事務-人工記帳」影響教學活動，教師及學生的看法除「學習態度」外，其餘各構面均具顯著差異；且教師的感受程度高於學生，差異程度最大的為「學習興趣」，其次為「制度效益」。
四、「會計事務-資訊」影響教學活動，教師及學生的看法除「學習態度」外，其餘各構面均具顯著差異；且教師的感受程度高於學生，差異程度最大的為「教學方法」，其次為「制度效益」。
五、教師對不同技能檢定辦理方式影響教學活動的看法，以在校生專案技能檢定影響程度最大。
六、整體而言，教師及學生對於會計事務技能檢定影響教學活動，不同背景變項間雖有差異存在；但均持正面且肯定的態度。
最後，根據研究結果建議教育與技能檢定主管機關，對技能檢定日期應妥善安排或做適當調整，以維持教學正常化。另外鼓勵學校將通過會計事務技能檢定列為畢業條件之一，並加強資料處理科學生對學習會計的認同感。

關鍵字

高中職商管群科 ； 會計事務技能檢定 ； 會計教學

並列摘要

This study mainly explores the impact of Qualification Test for Accounting Affair Skill Test, conducted by the Skill Evaluation Center of Workforce Development Agency, on the teaching activities, and the impact of conducting approaches of Accounting Skill Affair Test on the teaching activities. This study carries out survey with questionnaires to the nation-wide vocational high school teachers and business management group students as research subjects. The effective sample number of teacher questionnaire is 90 with 90% response rate; and the effective sample number of student questionnaire is 952 with 95.2% response rate. First, the teaching activities were divided into six aspects by the factor analysis. The six aspects are "teaching method", "teaching assessment", "teaching support", "learning attitude", "learning interest" and "system effects", and the analysis and comparison has been conducted with Descriptive statistics, mean, standard deviation, t test and One way ANOVA as the following results:
1. From the teacher's point of view, in "manual" and "information", the Accounting Affair Skill Test affects the "teaching method" most and affects "learning interest" least. There are significant differences in "learning attitude" and " learning interest " and it's higher in "Manual" than in "Information".
2. From the student's point of view, in "manual" and "information", the Accounting Affair Skill Test affects the "teaching method" most and affects "learning interest" least. There are significant differences in "learning attitude" and it's higher in "Manual" than in "Information".
3. "Accounting affair - manual" affects teaching activities and there are significant differences in all other aspects except "learning attitude" from the viewpoint of the teachers and students. The teachers' perceived degree is higher than the students' , the most significant aspect is "learning interest", followed by "system effect".
4. "Accounting affair - information" affects teaching activities and there are significant differences in all other aspects except in terms of "learning attitude" from the viewpoint of the teachers and students. The teachers' perceived degree is higher than the students'. The most significant aspect is "teaching method", followed by "system effect".
5. From the viewpoint of the teachers, the various conducting approaches of qualification test for technical skill certification affect the teaching activities most for the Student Skill Test Special Project.
6. Overall, the teachers and students hold positive and affirmative attitude toward the Accounting Affair Skill Test affects the teaching activities, although differences exist among different background variables.
Finally, according to the research findings, it suggested that the education competent authority should arrange properly and make appropriate adjustment on skills test date to maintain the normalization of teaching and learning. Additionally, it suggested that the authority encourages schools incorporate the Accounting Affair Skill Test into one of the graduation criteria and strengthen the recognition of learning accounting for students of Dep. of Data Processing.

並列關鍵字

Business management student group of vocational high school ； Accounting Affair Skill Test ； Accounting teaching

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