高職商科學生認知型態與學習行為 對在校生會計事務技能檢定成效之影響

The Influence of Cognitive Traits and Learning Behavior to The Testing Effect of Accounting Skills for The Commercial High School Students

謝淑惠(Shu-Hwa Shieh)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300082

摘要

為使教育目標達成，教育界的相關研究多重視「因材施教」的觀念，亦即要重視個人學習能力及學習傾向的不同。藉由個人特質的了解,訓練者可約略分析出受訓者學習過程之優勢與弱勢，以及受訓者與訓練環境交互作用之可能形式；並於訓練活動中給適當的強化及支援，以達成有效之學習目的。本研究的目的即在探討學生本身的認知型態與學習行為對在校生會計事務技能檢定成效之影響，並試著了解認知型態與相關變項間的關係。

本研究採用問卷調查法，以高職商業類科學生為研究之樣本，發出問卷242份，有效回收239份。以會計事務技能檢定成效為因變數，學生個人因素、認知型態及學習行為為自變數。本研究資料分析之描述性統計包括百分比、平均數、標準差、 t考驗、單因子變異數分析，推論分析以薛費事後比較法、皮爾遜積差相關、多元逐步回歸分析等加以分析處理。

基於實證結果，茲將本研究之結論歸納如下：
（一）學生認知型態對會計事務技能檢定成效並無任何顯著差異。
（二）學生的學習動機、學習方法對會計事務技能檢定成效有顯著正相關。
（三）不同個人變項的學生，對認知型態、學習行為及會計事務技能檢定成
效有顯著差異。

關鍵詞：認知型態、學習行為、技能檢定

關鍵字

認知型態 ； 學習行為 ； 技能檢定

並列摘要

In order to achieve the educational goal., people in the education services pay more focuses on the “Learner aptitude based teaching”, implying paying more emphases on difference of the learning capability and orientation of each individual. The coach can analyze and categorize strengths and weaknesses from the learning courses and the interaction between the learning environment and the learners, from which the learning goal can be really achieved through coaching and learning enhancement given by the trainers. The objective of the study is to analyze influence of the cognitive traits and learning behavior to the effect of the accounting skills of the commercial high school students, and recognize the relationship between cognitive traits and relatively different form.

The methodology of the study is conducted through survey of questionnaire to the students in the commercial high schools. 242 copies of questionnaire were sent and 239 of them were collected. The testing effect of accounting skills are taken as the dependent variables and individual situations, cognitive traits as well as learning behavior being independent variables. The descriptive statistics of the data analysis taken in this study includes percentile, mean average, standard deviation, t-test, one-way ANOVA, and the methods of inferential statistics are Scheffé method, Pearson product moment correlation, Stepwise multiple regression…etc..

The result of the analyses for the data from the collected questionnaire is summarized as below:
(1) It makes no significant difference on the testing effect of the accounting
skills from difference of the individual cognitive traits.
(2)There are obvious and positive relations to testing effect of the accounting skills from individual learning attitude and methodology.
(3)The number of different personal factor have a remarkable influence on
cognitive traits, learning behavior and testing effect of accounting skills.
.
Keyword: Cognitive traits, learning behavior and the Skill Test .

並列關鍵字

Cognitive traits ； learning behavior and the Skill Test .

參考文獻

徐明廷，民91年，「在校生專案技能檢定對商職會計教學影響之研究」，中原

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