本研究針對技術學院學生會計學教材設計與學習，以會計學教材 重編為研究主題，瞭解會計學「原則導向」教材設計對學生學習成效 的影響。159 位技術學院一年級學生參與本次準實驗研究，研究者以 二因子共變數分析研究資料，結果顯示會計學「原則導向」教材設計 的認知學習成效優於傳統「交易導向」教材，證明「原則導向」教材， 應有助於提昇學生對會計觀念、原理和原則的應用與分析整合能力。 對低學習成就組學生而言，會計學「原則導向」教材設計的學習成效 亦顯著高於傳統「交易導向」教材，此一研究發現對會計教育工作而 言，係一大佳音，因為如何有效提昇低學習成就者之學習成效，一向 是十分具價值性之教學議題。最後針對以上研究發現，本研究對會計 教學、教材及未來研究提出建議。

The purpose of this study was to design principle-based teaching materials for accounting and evaluate the learning effects. The participants were 159 freshmen from two colleges of technology. Findings indicate the principle- based teaching materials for accounting gained significantly higher performance than the transaction-based teaching materials for accounting, which means the principle-based teaching materials were useful in developing student accounting concepts, as well as analysis and integration skills. For low achievement students, we also found the principle-based teaching materials gained significantly higher performance than the transaction-based teaching materials. This finding was valuable for accounting teachers because improving the performance of low achievement students was a very important issue for them. Based on these findings, the researcher provided further discussion and suggestions for future accounting education and research.