高職商科學生之基本學科起點能力對會計學習成效之影響

Abstract

本研究旨在探究影響高職商業類科新生的會計學習成效之起點能力關鍵學科為何? 在高職入學前的國中基本學科能力中、包括國文、英語、數學、社會、自然等五個科目，哪一種科目的能力是對於他(她)的未來的會計學習成效最具關鍵的影響因素。 本研究之對象為台灣新竹地區高職商業經營科新生，資料蒐集年度為民國94入學至102年入學的高一新生，共9年的歷史資料，學生有效樣本為678人。研究方法以敘述性統計的分析為主，輔以深度訪談。經由「散佈圖」、資料分組後計算分析的「標準差」、「折線圖」，到「相關因素分析」、ANOVA 單因素分析..等等為工具，最後得出迴歸線性方程式。接著根據分析初步結果進行學生深度訪談，以印證所得之結論。 本研究經由敘述性統計分析及深度訪談內容相互印證、獲以下重要結論： 1.高職商科新生在其五種基本學科能力中，自然學科的起點能力對其會計的學習成效具有顯著相關性。 2.高職商科新生的會計學習成效與其國、英、數的起點能力較無顯著相關。 3.高職商科新生的會計分數與基測自然分數得出迴歸方程式，顯示若基測自然分數每高1分，則可預測會計分數增多0.3939分。 4.高職商科新生的會計分數與其畢業時的會計學習成效有極高度的正相關。 依據以上結論，傳統上認為國中畢業生之數學能力會影響商業類科中會計之學習，因為商科課程對數字需較敏銳，但經過實際資料的分析結果顯示：自然學科的分析、統整的能力是較具有顯著相關的，藉此鼓勵國中畢業生選擇商業類科。而高職教師在會計教學時，宜同時重視學生起點能力之不同，並照顧學習弱勢的學生。

The aim of the study is to find out which key subject initially best influences the accounting skill learning effectiveness among vocational high school freshmen. Among Mandarin, English, Mathematics, Social science, Natural science, the basic junior high school subjects tested before vocational high school admission, which one is the key element of the student’s accounting skill learning effectiveness? The research objects are freshmen from Dept. of Business Affairs of vocational high schools in Hsinchu, Taiwan. The sample are freshmen entered the school from 2005 to 2013, nine year data, observation size of 678. The analyzing method is mainly descriptive statistics. Our analysis includes standard deviations, line charts, related factors analysis, scatter plots, univariate ANOVA, and a liner regression equation. Next, according to these data, depth interviews with students were conducted to prove the results. Via the mutual confirm of statistical analysis and depth interviews, Natural science is significantly related to the student’s accounting skill learning effectiveness.Mandarin, English and Mathematics are not significantly related to vocational high school freshmen’s accounting skill learning effectiveness. The freshmen’s accounting test grades of the first semester is highly positively related to the graduating accounting test grades. Traditionally, we consider Mathematics ability of junior high graduates as the element affecting the accounting skill learning effectiveness. According to our results,the capacity of analyzing and integration in learning Natural science is a critical of accounting scores. From our results, we can encourage junior high school graduates to choose Business Departments. Meanwhile, teachers in vocational high schools should value the difference in students’ basic competence when it comes to accounting teaching, and take care of those who are learning disadvantaged.