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題名：創造性問題解決個案教學法對管理會計教學成效之研究
書刊名：會計評論
作者：范凱棠 引用關係／林昱成
作者(外文)：Fan, Kai-tang／Lin, Yu-cheng
出版日期：2011
卷期：53
頁次：頁75-107
主題關鍵詞：會計教育；創造性問題解決訓練；個案教學；學習成效；Accounting education；Creativity problem solving；CPS；Case teaching；Learning effectiveness
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:9
  • 點閱點閱:50
管理會計主要教學目的在於訓練學生根據會計資訊的使用與判斷來輔助其管理決策制定。然而過去管理會計的教育卻多著重於會計工具的介紹與計算，卻忽略引導學生如何將會計資訊運用至管理決策之制定。準此，本研究綜合創造性問題解決流程(Creative Problem Solving; CPS)以及個案教學的概念提出創造性問題解決個案教學法，並探究此種教學方式對於會計系學生在會計知識的理解、應用、綜合以至於管理決策制定之教學成效。研究採前後測有實驗組、控制組的實驗設計，以中部某大學三班會計系大四學生共172位為受詴者，先針對八週教學方式與內容進行檢測，以確認並控制三班學生的管理會計知識程度，再進行三週教學實驗，探討創造性問題解決個案教學法(CPS Case Teaching)、創造性問題解決訓練(CPS)以及傳統式教學法三種不同方式在管理會計上的教學成效。分析結果發現，接受傳統式教學法的學生對會計資訊的熟悉與理解程度較高；然而在知識的運用、結合以至於決策制定的層次上，接受創造性問題解決個案教學法的學生，其運用會計知識對個案資訊進行判斷，以至於制定管理決策的表現則顯著地優於接受其他兩種訓練方式的學生。顯示傳統式教學法的訓練效果主要在於知識與理解層次，而創造性問題解決個案教學則有助於學生在運用、整合以及評鑑層次的學習成效，可提升學生運用會計資訊制定管理決策的能力，本研究結果應可提供相關領域教師進行教學課程設計的參考。
The main objective of managerial accounting education is identifying accounting information, and in turn, makes managerial decision. However, past managerial accounting education mostly focuses on the use of accounting tools and calculations instead of the information analysis and decision making skills. This study took the creative problem-solving process approach, which combined with case teaching concepts, and proposed an alternative teaching method, namely Creative Problem Solving (CPS) Case Teaching Method. By evaluating the comprehension, application and integration skills of accounting knowledge, the study further investigated the effects of this new teaching method on managerial decision making skills.A between-subjects experiment with pretest/posttest and control group was conducted for this study. 172 senior students majoring accounting participated. All participants received 8 weeks of managerial accounting training course, and evaluated by mid-term exam in order to ensure their accounting knowledge was at the same level. Followed by three weeks of teaching experimental manipulation, three classes (namely CPS case teaching, CPS training and traditional accounting teaching) were randomly assigned to two experimental groups and one control group. The results indicate that participants with traditional teaching approach performed well on knowledge comprehension. As to the application, integration, and evaluation skill levels, participants with CPS case teaching approach performed better than other two groups. To summarize, traditional teaching approach is most helpful in improving knowledge comprehension; CPS case teaching helps improving the application, integration and evaluation level and subsequently enhances skills of managerial decision making. This study also provides references for instructors of the related fields in their future course planning.
Other
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期刊論文
1.王精文、洪瑞雲(20030600)。創造性問題解決訓練對管理者問題解決過程的影響。交大管理學報，23(1)，183-208。new window  延伸查詢new window
2.Mumford, M. D.、Mobley, M. I.、Uhlman, C. E.、Reiter-Palmon, R.、Doares, L. M.(1991)。Process Analytic Models of Creative Capacities。Creativity Research Journal，4(2)，91-122。  new window
3.Amabile, T. M.、Hadley, C. N.、Kramer, S. J.(2002)。Creativity under the gun。Harvard Business Review，80(8)，52-61。  new window
4.Amabile, T. M.(1994)。Motivational synergy: toward new conceptualizations of intrinsic and extrinsic motivation in the workplace。Human Resource Management Review，3(3)，185-201。  new window
5.Basadur, M.、Graen, G. B.、Green, S. G.(1982)。Training in creative problem solving: Effects on ideation and problem finding and solving in an industrial research organization。Organizational Behavior and Human Performance，30(1)，41-70。  new window
6.Sternberg, R. J.、Lubart, T. I.(1992)。Buy low and sell high: An investment approach to creativity。Current Directions in Psychological Science，1(1)，1-5。  new window
7.Sternberg, R. J.、Lubart, T. I.(1991)。An Investment Theory of Creativity and Its Development。Human Development，34(1)，1-31。  new window
8.Amabile, T. M.(1998)。How to kill creativity。Harvard Business Review，76(5)，77-87。  new window
9.Sternberg, R. J.、Lubart, T. I.(1996)。Investing in creativity。American Psychologist，51(7)，677-688。  new window
10.Scott, G. M.、Leritz, L. E.、Mumford, M. D.(2004)。The Effectiveness of Creativity Training: A Quantitative Review。Creativity Research Journal，16(4)，361-388。  new window
11.Wang, Ching-Wen、Wu, Jue-Ja、Horng, Ruey-Yun(1999)。Creative thinking ability, cognitive type and R&D performance。R&D Management，29(3)，247-254。  new window
12.Wang, C.、Horng, R.(2002)。The effects of creative problem solving training on creativity, cognitive type and R&D performance。R&D Management，32(1)，35-45。  new window
13.Sternberg, R. J.、Lubart, T. I.(1993)。Investing in Creativity。Psychological Inquiry，4(3)，229-232。  new window
14.王精文、洪瑞雲、范凱棠、陸佳瑩(20061200)。創造力訓練及群體決策支援系統對問題解決能力的影響。交大管理學報，26(2)，1-20。new window  延伸查詢new window
15.Amabile, Teresa M.(1997)。Motivating creativity in organizations: On doing what you love and loving what you do。California Management Review，40(1)，39-58。  new window
16.肖澤忠、周齊武、杜榮瑞(20060100)。臺灣會計教育之探討（4）--會計畢業生的知識技能與社會期待差距。會計研究月刊，242，74-82。  延伸查詢new window
17.周齊武、何莉芸(19920600)。整體架構在會計教育上的重要性及其培養。會計研究月刊，81，74-82。  延伸查詢new window
18.周齊武、杜榮瑞、肖澤忠(2005)。臺灣會計教育之探討（一）--會計教育之研究架構與議題。會計研究月刊，238，107-111。  延伸查詢new window
19.周齊武、杜榮瑞、顏信輝(2001)。從會計專業科目之期中與期末考試題探索我國會計教育強調的學習層級。會計研究月刊，187，148-152。  延伸查詢new window
20.周齊武、杜榮瑞、顏信輝(2001)。從會計專業科目之期中與期末考試題探索我國會計教育強調的學習層級。會計研究月刊，188，126-131。  延伸查詢new window
21.周齊武、杜榮瑞、顏信輝(2001)。從會計專業科目之期中與期末考試題探索我國會計教育強調的學習層級。會計研究月刊，189，91-94。  延伸查詢new window
22.莊蕎安(2005)。會計教育動起來--結合商管專業並重實務：教學內容對應實務應用。會計研究月刊，237，28-35。  延伸查詢new window
23.陳依蘋(1994)。造就全方位的新會計人--會計教育2000年大趨勢。會計研究月刊，101，24-29。  延伸查詢new window
24.張瑞當、曾玉琦(1999)。大學商管學院非會計系學生修讀會計學意向之探討。今日會計，74，111-115。  延伸查詢new window
25.張錫峰、周齊武(1996)。平衡計分卡及會計教育的革新。會計研究月刊，129，85-92。  延伸查詢new window
26.Burns, J.、Vaivio, J.(2001)。Management accounting change。Management Accounting Research，12，389-402。  new window
27.Chirumbolo, A.、Livi, S.、Mannetti, L.、Pierro, A.、Kruglanski, A. W.(2004)。Effects of need for closure on creativity in small group interactions。European Journal of Personality，18，265-278。  new window
28.Fleith, D. S.、Renzulli, J. S.、Westberg, K. L.(2002)。Effects of a creativity training program on divergent thinking abilities and self-concept in monolingual and bilingual classrooms。Creativity Research Journal，14，373-386。  new window
29.Fontenot, N. A.(1993)。Effects of training in creativity and creative problem finding upon business people。Journal of Social Psychology，133，11-22。  new window
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31.Guildford, J. P.(1983)。Transformation: Abilities of functions。Journal of Creative Behavior，17，75-83。  new window
32.Harrington, H. L.(1995)。Fostering reasoned decisions: Case-based pedagogy and the professional development of teachers。Teaching and Teacher Education，11，203-214。  new window
33.Treffinger, D. J.(1995)。Creative problem solving: Overview and educational implications。Educational Psychology Review，7，191-205。  new window
34.Kulkarni, D.、Simon, H. A.(1988)。The processes of scientific discovery: The strategy of experimentation。Cognitive Science，12，139-175。  new window
35.Kim, K. H.(2006)。Is creativity unidimensional or multidimentional? Analysis of the Torrance tests of creative thinking。Creativity Research Journal，18，251-259。  new window
36.Madaus, G. F.(1967)。A cross-cultural comparison of the factor structure of selected tests of divergent thinking。Journal of Social Psychology，73，13-21。  new window
37.May, G. S.、Windal, F. W.、Sylvestre, J.(1995)。The need for change in accounting education: An educator survey。Journal of Accounting Education，13(Winter)，21-43。  new window
38.Parnes, S. J.、R. Noller, B.(1972)。Applied creativity: The creative studies project: Part results of a two year program。Journal of Creative Behavior，6，164-186。  new window
39.Beaudot, A.(1971)。Research on creativity in France。Journal of Research and Development in Education，4(Spring)，116-117。  new window
40.Raina, M. K.(1971)。Research and development in creativity in India。Journal of Research and Development in Education，4(Spring)，118-128。  new window
41.Torrance, E. P.(1973)。Cross-cultural studies of creative development in seven selected societies。The Educational Trends，8，28-38。  new window
42.Treffinger, D. J.(1986)。Research on creativity。Gifted Child Quarterly，30(1)，15-19。  new window
43.Watson, S. F.、Apostolou, B.、Hassell, J. M.、Webber, S. A.(2003)。Accounting education literature review (2000-2002)。Journal of Accounting Education，21，267-325。  new window
44.Williams, D. Z.(1993)。Reforming accounting education。Journal of Accountancy，176(2)，76-82。  new window
研究報告
1.王精文、陳心懿、范凱棠、張依婷(2007)。振鋒企業股份有限公司。  延伸查詢new window
學位論文
1.張麗珠(1997)。以學子之觀點探討大學會計教育。東吳大學。  延伸查詢new window
2.Alencar, E. M. L. S.(1974)。A study of creativity training in elementary grades in Brazilian schools，Lafayette, IN。  new window
3.Fleith, D. S.(1990)。Effects of a creativity training program on teacher trainees。University of Brasília，Brazil。  new window
圖書
1.Gruber, H. E.(1981)。Darwin on man: A psychological study of scientific creativity。Chicago：University of Chicago Press。  new window
2.陳龍安(2006)。創造思考教學的理論輿實際。臺北市：心理出版社。  延伸查詢new window
3.Baer, J.(1993)。Creativity and Divergent Thinking: A Task-specific Approach。Hillsdale, NJ：Lawrence Erlbaum Associates。  new window
4.Parnes, S. J.、Noller, R. B.、Biondi, A. M.(1977)。Guide to Creative Action。New York, NY：Charles Scribner's Sons。  new window
5.Torrance, E. P.(1979)。The Search for Satori & Creativity。Buffalo, New York：The Creative Education Foundation。  new window
6.Torrance, E. P.、Torrance, J. P.、Williams, S. J.、Horng, R. Y.、Crable, A. B.(1978)。Handbook for Training Future Problem Solving Teams。Licoln, Nebraska：Future Problem Solving Bowl。  new window
7.Porter, L. W.、McKibbin, L. E.(1988)。Management Education and Development: Drift or Thrust into the 21st Century?。New York：McGraw-Hill。  new window
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9.Torrance, E. P.(1974)。Torrance Tests of Creative Thinking: Norm-Technical Manual。Scholastic Testing Service。  new window
10.Amabile, T. M.、Collins, M. A.、Conti, R.、Phillips, E.、Picariello, M.、Ruscio, J.、Whitney, D.(1996)。Creativity in Context: Updates to the Social Psychology of Creativity。Boulder, Co：Westview Press。  new window
11.Osborn, A. F.(1963)。Applied Imagination: Principles and Procedures of creativity Thinking。New York：Charles Scribiner's Son Press。  new window
12.Barnes, L. B.、Christensen, C. R.、Hansen, A. J.(1994)。Teaching and the Case Method: Text, Cases, and Readings。Harvard Business School Press。  new window
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14.Bloom, B. S.、Sosniak, L. A.(1985)。Developing talent in young people。New York：Ballantine Books。  new window
15.Weisberg, R. W.(1993)。Creativity: beyond the myth of genius。New York：Freeman。  new window
16.Weisberg, R. W.(1986)。Creativity: genius and other myths。New York, NY：Freeman。  new window
17.Treffinger, D. J.、Isaksen, S. G.、Dorval, K. B.(2000)。Creative problem solving: An introduction。Waco, Texas：Prufrock Press。  new window
18.Isaken, S. G.、De Schryver, L.、Dorval, K. B.、McCluskey, K. W.、Treffinger, D. J.(2000)。Facilitative Leadership: Making a Difference with Creative Problem Solving。Buffalo, NY：Creative Problem Solving Group。  new window
19.Isaksen, S. G.、Dorval, K. B.、Treffinger, D. J.(2000)。Creative approaches to problem solving。Dubuque, Iowa：Kendal/Hunt。  new window
20.Sternberg, Robert J.、Lubart, Todd I.(1995)。Defying the Crowd: Cultivating Creativity in a Culture of Conformity。Free Press。  new window
21.Bransford, John D.、Stein, Barry S.(1993)。The Ideal Problem Solver: A Guide to Improving Thinking, Learning, and Creativity。New York：W.H. Freeman。  new window
22.Dewey, John(1910)。How we think。D. C. Heath and Company。  new window
23.Farnham-Diggory, S.(1972)。Cognitive Processes in Education。New York, NY。  new window
24.Noller, R. B.、Parnes, S. J.、Biondi, A. M.(1976)。Creative Authorbook。New York, NY。  new window
25.Parnes, S. J.(1988)。Visioning: State-of-the-art Process for Encouraging Innovative Excellence。East Aurora, NY。  new window
26.Houtz, J. C.(1994)。Creative problem solving in the classroom: Contributions of four psychological approaches。Problem Finding, Problem Solving, and Creativity。Norwood, NJ。  new window
27.Getzels, J. W.(1982)。The problem of the problem。Question Forming and Response Consistency。San Francisco。  new window
28.Runco, M. A.、Chand, I.(1994)。Problem finding, evaluative thinking, and creativity。Problem Finding, Problem Solving, and Creativity。Norwood, NJ。  new window
29.Weisberg, R. W.(1988)。Problem solving and creativity。The Nature of Creativity: Contemporary Psychological Perspectives。MA。  new window
其他
1.Kullberg, D.，Gladstone, W.，Scanlon, P.，Cook, J. M.，Groves, R.，Horner, L.，O'Malley, S.，Kangas, E.(1989)。The Big 8 White Paper - Perspectives on education: Capabilities for success in the accounting profession。  new window
圖書論文
1.Basadur, M.(1994)。Managing the creative process in organizations。Problem finding, problem solving, and creativity。New Jersey：Ablex Publishing Corporation。  new window
2.Hayes, J. R.(1989)。Cognitive processes in creativity。Handbook of creativity。New York, NY：Plenum。  new window
3.Torrance, E. P.(1988)。The nature of creativity as manifest in its testing。The nature of creativity: Contemporary psychological perspectives。Cambridge University Press。  new window
 
 
 
 
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