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題名:概念構圖法應用於會計案例解題成效之研究
作者:陳牡丹
校院名稱:國立彰化師範大學
系所名稱:商業教育學系
指導教授:陳美紀
學位類別:博士
出版日期:2009
主題關鍵詞:案例教學法概念構圖法會計案例
原始連結:連回原系統網址new window
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本研究旨在探討以「概念構圖法」融入會計案例解題歷程,對學生在會計案例題的解題表現及學後保留之影響。實驗教學採用不等組準實驗設計方式進行,研究對象為國立台中技術學院96學年度第二學期之會計系二年級兩班學生,有效樣本為99 人,隨機選擇一班為實驗組,另一班為控制組。實驗教學單元為普通公司債及附賣回權可轉換公司債發行之會計處理,兩組同時接受為期四週20節課的教學時數。所使用的研究工具包括:案例題解題前測、案例題解題後測、案例題學後保留測驗、學習感受問卷及訪談資料。解題測驗內容主要以會計案例題為主,依難度分為四類型:簡單案例計算題、中等難度案例計算題、複雜結構計算案例題及問答題。研究工具所得量化資料以統計方法,如:t檢定、二因子共變數分析、二因子變異數分析等考驗其實證結果;對學生在問卷及訪談的回饋意見則進行分析,以掌握學生對案例教學法實施的感受及建議。
根據研究目的與實證結果,研究者得到下列結論:
一、融入概念構圖案例教學法之效益
1. 實驗組學生之整體解題成效優於控制組,但就會計案例題之個別成效分析,發現實驗組學生對簡單計算案例題、中等難度計算案例題及複雜結構計算案例題等三種類型案例題的表現較佳,對問答案例題的表現則不如控制組。
2. 實驗組學生之整體學後保留成效優於控制組,但就會計案例題之個別成效加以分析,顯示融入概念構圖解題策略在複雜結構案例題的學後保留表現不如控制組。
二、學生對教學方法的學習感受
1. 對案例教學法的感受:經由問卷之調查及訪談資料得知,學生大都能肯定案例教學的效果,認為案例教學方法及合作學習的輔助有助於自己的會計學習效益,但也認為教師解析案例之引導、學生學習的態度及案例內容應加以改進。
2. 對概念構圖策略的感受:經由感受問卷之調查及訪談結果發現,多數學生均肯定概念構圖法對複習會計及解題的效益,尤其是複雜的案例題,有助於釐清題意,擬定解題計畫,搜尋及應用相關的會計原則及概念,可增加解題的信心,但也認為概念圖不易繪製。
針對上述研究結果,本研究亦提出對會計教育及未來研究之建議。
This study intended to explore the students’ problem-solving performance and learning retention performance through embedding the Concept Mapping into the problem-solving process of accounting case.Quasi-experimental design was adopted to investigate the effect of the
instruction strategy. Two classes which consist of 99 students at National Taichung Institute of Technology were chosen as subjects. One class was randomly assigned as the experimental group and another class as the control group. The teaching material was the accounting principle of the
issue of bonds, puttable and convertible bonds. The time period of the intervention was four weeks, 20 hours. The instruments employed in the study included: pretest, post-test, retained-test, questionnaires, and interviews. The test contained four kinds of accounting case problems:
simple case, immediate difficulty case, complex structure case and essay question. Descriptive and inferential statistics of t test, two-way ANOVA,two-way ANCOVA, were adopted to analyze the experimental data.Qualitative analysis based on the interview with students was also
conducted.
This study revealed the following results:
1. Students’ problem-solving performance of the experimental group was better than that in the control group, except essay question.
2. Students’ learning retention performance of the experimental group was better than that in the control group, except complex structure case.
3. The students with the case instruction presented better learning performance and perception.
4. Students’ perception of the experimental group was better than that in the control group.
Based on these findings, the researcher provided further discussions and suggestions for future accounting education and research.
Keywords: Case Method, Concept Mapping Method, accounting
case
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