应用概念构图学习策略于商业会计学之研究－合作学习抑或个别学习.pdf

應用概念構圖學習策略於商業會計學之研究－合作學習抑或個別學習 87 國 立 高 雄 師 範 大 學 高雄師大學報 2006 ,21,87-104 應用概念構圖學習策略於商業會計學 之研究－合作學習抑或個別學習 邱垂昌 1 摘 要 本研究旨在探討概念構圖學習策略在商業會計學之應用，並比較合作學 習概念構圖與個別學習概念構圖對學生學業成就及情意態度之成效。受試者 為某國立大學商業教育系修習中級會計學學生共 37 位，並根據研究目的將學 生隨機分派至合作學習與個別學習概念構圖組。研究結果發現：(1)利用合作 學習概念構圖策略學習中級會計學學生之學業成就顯著高於利用個別學習概 念構圖策略。(2)利用合作學習概念構圖策略學習中級會計學學生之情意態度 分數顯著高於利用個別學習概念構圖策略。(3)絕大部分學生對於利用概念構 圖學習中級會計學整體感到滿意，因為概念構圖可以幫助其學習會計基本概 念，並具有統整及釐清不同會計概念的功能，而且以小組方式合作學習對概 念構圖之正面態度明顯高於個別學習方式。 關鍵詞：概念構圖學習策略、概念圖、合作學習概念構圖、個別學習概念構圖、 商業會計學 1 國立彰化師範大學會計學系副教授。 88 高雄師大學報 第二十一期 Applying Concept Mapping Learning Strategy to Business Accounting: Collaborative or Individual Chei-Chang Chiou １ Abstract The main purpose of this paper was to examine the applicability of using concept mapping as a feasible business accounting learning strategy. Specifically, this paper compared the differences of learning achievement and affective attitudes towards concept mapping between collaborative concept mapping and individual concept mapping. The subjects were 37 students enrolled in intermediate accounting from Department of Business Education at National Changhua University of Education. The subjects were randomly assigned to the collaborative and individual concept mapping groups. The experimental data revealed three important results. First, adopting collaborative concept mapping can better improve students’ learning achievement than using individual concept mapping. Second, the collaborative concept mapping g