建置會計實作導向的解題數位教材:以學習成效為基礎

Abstract

本計畫探索出改善會計學習的關鍵因素後，建置會計實作導向的解題數位教材，提供學 生反覆演練。過去文獻強調初學會計者仰賴老師與助教的引導，然而會計助教專業良莠不齊 且聘任成本高昂，建置會計實作導向的解題數位教材取代助教功能刻不容緩，故本計畫目的 是要建置提升學習成效的實作導向會計解題數位教材。本計畫首度運用 2008 至 2019 年學生 修習會計學(一)的真實成績與教學評量中學生對教師滿意度進行數量分析，找出提升學習會 計的關鍵因素。本研究發現學生擁有題型資訊能更有效地學習，並且，同系學生在同位老師 的教導下群聚學習能激勵學習動機。本計畫進而依據上述結果所歸納出的改善學習關鍵因素 建置數位教材，本計畫發現播放本計畫教材後會計學(一)學生成績顯著提升，教學評量中學 生對教師滿意度略有提升但統計不顯著。由於本計畫發現學生熟習考題與同儕學習為改善學 習的關鍵因素，故課程額外實習播放本計畫所建置的模擬考題和國家考題教材，詳細分解所 有題目解題流程，能輔助學生演練題目有效作答，並且，同系同學集中於共同時間實習，能 激勵同儕掌握進度免於脫節。此計畫結果所引發的教學反思為會計教師需教導學生藉由作中 學了解會計紀錄的商業意涵，強調理論與實務並重。

The purpose of this project is to develop an accounting practice-oriented and problem-solving digital teaching material to improve learning effectiveness. We collect the real student scores and students’ satisfactory assessment in the courses of Accounting (I) from 2008 to 2019 as our research sample. This project is the first to utilize the student scores and student satisfactory assessment on the teacher in the courses of Accounting (I) from 2008 to 2018 to explore the critical factors of learning II effectiveness. Based on the information decision-making theory and knowledge spillover theory, we conduct the empirical statistical analyses to identify key factors for learning improvements. First, we find that students who are familiar with examination information in advance can develop effective accounting learning methods and perform better in accounting exams than other students. Second, we find students from the identical department, who get together to learn accounting from the same teacher within the same accounting class, perform better in accounting exams than others. The results imply that peer group can simulate learning motivations and knowledge spillover through their interactions. After we conduct learning effective analysis and find out the critical factors that affect learning, this project implements an accounting-oriented and problem-solving digital teaching material based on the aforementioned key factors of learning effectiveness. This digital teaching materials not only design the simulated examination problems, but also collect national exam problems for the scope of Accounting (I) course. The accounting-oriented and problemsolving digital teaching material in our project includes two parts, one part is the handouts and the other part is the practice-oriented problem-solving teaching video. The handouts utilize the concept maps and flow chart. The digital teaching materials systematically exhibit demonstration of solving processes for each accounting problem. In the Accounting (I) course in 2019, we display the practice-oriented problem-solving teaching video in practice classes. This project then compares the student scores and students’ satisfaction assessments on teachers’ teaching in Accounting (I) courses between the semesters before and after we display this accounting practice-oriented problem-solving digital video in Accounting (I) practice classes. The results of this project show that student scores significantly increase, but the satisfaction assessments insignificantly increase after we display the teaching video of our projects in the practice classes. The results imply that our digital teaching materials can effectively improve the accounting skills of students, which proves the contributions of our developed teaching materials in this project.