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題名：改良式結構性爭論教學法對會計學生溝通憂懼之影響：探索性研究
書刊名：臺大管理論叢
作者：顏信輝 引用關係／杜榮瑞 引用關係
作者(外文)：Yen, Sin-hui／Duh, Rong-ruey
出版日期：2008
卷期：19:1
頁次：頁127-155
主題關鍵詞：溝通憂懼；結構性爭論法；會計教育；Communication apprehension；Controversial-issues approach；Accounting education
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(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:7
  • 點閱點閱:60
提升會計系學生溝通能力是會計實務與學術界共同之目標，過去文獻指出降低溝通憂懼為提升溝通績效之必要條件，因此會計教師如何設計有助降低學生溝通憂懼之教學方法，與會計教育之品質直接攸關。本研究報導改良式結構性爭論教學法於管理會計教學上之應用，並實證探討此種教學方法對減緩會計學生溝通憂懼之效果。本研究以北部某校153 位會計系學生為受試者進行實驗，區分實驗組與控制組並採前測與後測之實驗設計，探討於管理會計之教學採改良式結構性爭論法對學生溝通憂懼之影響。研究結果發現不論透過t 檢定、共變數分析或是迴歸分析，均支持在經過一個學期之改良式結構性爭論法教學後，實驗組學生不論在口頭或是書寫溝通憂懼之降低程度上，均顯著大於控制組之學生，故改良式結構性爭論法為有助降低學生溝通憂懼之會計教學方法。本研究亦討論研究限制並提出未來研究之建議。
This paper reports the result of a teaching experiment in an attempt to assess the effect of a teaching method on accounting students' communication apprehension. One hundred and fifty-three accounting majors from a university participated in this study. In the experimental group, subjects were treated the modified controversial-issues teaching method, while the control group subjects received only the traditional teaching method. A pre-test and post-test experimental design was used to explore the effect of this teaching approach on accounting students' communication apprehension. All of the results of t-test, ANCOVA, and regression analysis supported that the modified controversial-issues approach significantly reduced both accounting students' writing and oral communication apprehension a semester later. Limitations and suggestions for future research were offered
期刊論文
1.杜榮瑞、顏信輝、林娟娟(20020600)。Are Accounting Students More Communication Apprehensive? An Empirical Study。臺大管理論叢，12(2)，143-179。new window  延伸查詢new window
2.Daly, J. A.(1978)。Writing Apprehension and Writing Competence。Journal of Educational Research，72(1)，10-14。  new window
3.潘冠美(20000400)。審計人員溝通能力、溝通恐懼與工作成就關係之研究。會計評論，32，1-26。new window  延伸查詢new window
4.Boorom, Michael L.、Goolsby, Jerry R.、Ramsey, Rosemary P.(1998)。Relational Communication Traits and Their Effect on Adaptiveness and Sales Performance。Journal of the Academy of Marketing Science，26(1)，16-30。  new window
5.Daly, J. A.、Wilson, D. A.(1983)。Writing apprehension, self-esteem, and personality。Research in the Teaching of English，17，327-341。  new window
6.Blue, A. V.、Stratton, T. D.、Donnelly, M. B.、Nash, P. P.、Schwartz, R. W.(1998)。Students' Communication Apprehension and Its Effects on PBL Performance。Medical Teacher，20(3)，217-221。  new window
7.馬君梅、馬嘉應、柯柏成(19990600)。我國會計教育產學間之認知差距剖析。會計研究月刊，163，18-24。  延伸查詢new window
8.周齊武、杜榮瑞、顏信輝(1999)。我國會計系學生溝通憂懼知多少。會計研究月刊，168，70-77。  延伸查詢new window
9.Fordham, D. R.、Gabbin, A. L.(1996)。Skills versus apprehension: empirical evidence on oral communication。Business Communication Quarterly，59(3)，88-97。  new window
10.Deitrict, J. W.、Tabor, R. H.(1987)。Improving the Writing Skills of Accounting Majors: One School's Approach。Advances in Accounting，4，97-110。  new window
11.Knutson, T. J.、Hwang, J. C.、Vivatanaunkul, M.(1995)。A Comparison of Communication Apprehension between Thai and USA Student Samples: Identification of Different Cultural Norms Governing Interpersonal Communication Behaviors。Journal of National Research Council of Thailand，27，22-46。  new window
12.周齊武、Venable, C. F.、Vik, G. N.(1996)。溝通課程與會計課程之整合。會計研究月刊，130，71-77。  延伸查詢new window
13.Doran, M.、周齊武(1996)。結構性爭論法在會計教育中的功能。會計研究月刊，133，107-113。  延伸查詢new window
14.May, G. S.、Arevalo, C.(1983)。Integrating Effective Writing Skills in the Accounting Curriculum。Journal of Accounting Education，1(1)，119-126。  new window
15.Gabriel, S. L.、Hirsch, M. L.(1992)。Critical Thinking and Communication Skills: Integration and Implementation Issues。Journal of Accounting Education，10(2)，243-270。  new window
16.Kondo, D. S.(1994)。A Comparative Analysis of Interpersonal Communication Motives between High and Low Communication Apprehensives。Communication Research Reports，11(1)，53-58。  new window
17.Martin, J. R.(1994)。A Controversial Issues Approach to Enhance Management Accounting。Journal of Accounting Education，12(1)，59-75。  new window
18.Ruchala, L. V.、Hill, J. W.(1994)。Reducing Accounting Students' Oral Communication Apprehension: Empirical Evidence。Journal of Accounting Education，12(4)，283-303。  new window
19.Simons, K.、Higgins, M.、Lowe, D.(1995)。A Profile of Communication Apprehension in Accounting Majors: Implications for Teaching and Curriculum Revision。Journal of Accounting Education，13(2)，159-176。  new window
20.Gardner, C. T.、Milne, M. J.、Stringer, C. P.、Whiting, R. H.(2005)。Oral and Written Communication Apprehension in Accounting Students: Curriculum Impacts and Impacts on Academic Performance。Accounting Education: An International Journal，14(3)，313-336。  new window
21.Monthienvichienchai, C.、Bhibulbhanuwat, S.、Kasemsuk, C.、Speece, M.(2002)。Cultural Awareness, Communication Apprehension, and Communication Competence: A Case Study of Saint John's International School。The International Journal of Educational Management，16(6)，288-296。  new window
22.Krzystofik, A. T.、Fein, R.(1988)。Does Your Firm Use the Right Approach in Hiring Campus Recruits?。Journal of Accountancy，166(5)，83-88。  new window
23.Aly, I. M.、Islam, M.(2003)。Audit of Accounting Program on Oral Communications Apprehension: A Comparative Study among Accounting Students。Managerial Auditing Journal，18(9)，751-760。  new window
24.Borthick, A. F.、Clark, R. L.(1987)。Improving Accounting Majors' Writing Quality: The Role of Language Analysis in Attention Directing。Issues in Accounting Education，2(1)，13-27。  new window
25.Bennett, K.、Rhodes, S. C.(1988)。Writing Apprehension and Writing Intensity in Business and Industry。The Journal of Business Communication，25(1)，25-39。  new window
26.Bourhis, J.、Allen, M.(1992)。Meta-analysis of the Relationship between Communication Apprehension and Cognitive Performance。Communication Education，41(1)，68-76。  new window
27.Hassall, T.、Joyce, J.、Ottewill, R.、Arquero, J.、Donoso, J.(2000)。Communication Apprehension in UK and Spanish Business and Accounting Students。Education and Training，42(2)，93-100。  new window
28.Stanga, K. G.、Ladd, R. T.(1990)。Oral Communication Apprehension in Beginning Accounting Majors: An Exploratory Study。Issues in Accounting Education，5(2)，180-194。  new window
29.Stout, D. E.、Wygal, D. E.、Hoff, K. T.(1990)。Writing across the Disciplines: Applications to the Accounting Classroom。The Bulletin of the Association for Business Communication，53(4)，10-16。  new window
30.Hirsch, M. L.、Collins, J. D.(1988)。An Integrated Approach to Communication Skills: Integration and Implementation Issues。Journal of Accounting Education，6(1)，15-31。  new window
31.Aly, I. M.、Islam, M.(2005)。Factors Affecting Oral Communication Apprehension among Business Students: An Empirical Study。Journal of American Academy of Business，6(2)，97-103。  new window
32.May, G. S.、May, C. B.(1989)。Communication Instruction: What Is Being Done to Develop the Communication Skills of Accounting Students?。Journal of Accounting Education，7(2)，233-244。  new window
33.Elias, R. Z.(1999)。An Examination of Nontraditional Accounting Students' Communication Apprehension and Ambiguity Tolerance。Journal of Education for Business，75(1)，38-41。  new window
34.Borzi, M. G.、Mills, T. H.(2001)。Communication Apprehension in Upper Level Accounting Students: An Assessment of Skill Development。Journal of Education for Business，76(4)，193-198。  new window
35.Ng, J.、Lloyd, P.、Kober, R.、Robinson, P.(1999)。Developing Writing Skills; A Large Class Experience: A Teaching Note。Accounting Education，8(1)，47-55。  new window
36.Cottell, P. G.、Millis, B. J.(1993)。Cooperative Learning Structures in the Instruction of Accounting。Issues in Accounting Education，8(1)，40-59。  new window
37.Novin, A. M.、Tucker, J. M.(1993)。The Composition of 150-hour Accounting Programs: An Empirical Investigation。Issues in Accounting Education，8(2)，273-291。  new window
38.Mohrweis, L. C.(1991)。The Impact of Writing Assignments on Accounting Students' Writing Skills。Journal of Accounting Education，9(2)，309-325。  new window
39.Daly, J. A.、Miller, M. D.(1975)。The Empirical Development of an Instrument to Measure Writing Apprehension。Research in the Teaching of English，9(3)，242-249。  new window
會議論文
1.杜榮瑞、顏信輝(2000)。教學方法對會計學生溝通憂懼影響之研究。臺北。  延伸查詢new window
學位論文
1.朱寶珠(1994)。我國大學會計教育現況研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.劉維琪、梁定澎(1998)。管理教育報告書。高雄市：中華民國管理科學學會：國立中山大學。  延伸查詢new window
2.McCroskey, J. C.(1984)。The communication apprehension perspective。The communication apprehension perspective。Beverly Hills, CA：Sage Publications。  new window
3.Kirk, Roger E.(1995)。Experimental Design: Procedures for the Behavioral Sciences。Brooks/Cole Publishing Company。  new window
圖書論文
1.Brislin, Richard W.(1986)。The Wording and Translation of Research Instruments。Field Methods in Cross-Cultural Research。Sage Publications。  new window
2.McCroskey, J. C.(1997)。Willingness to Communicate, Communication Apprehension, and Self-perceived Communication Competence: Conceptualizations and Perspectives。Avoiding Communication: Shyness, Reticence, and Communication Apprehension。Cresskill, NJ：Hampton Press。  new window
 
 
 
 
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