一、

 

科技大學生對於會計課程學習成就感之研究
A Study of Technical University Students’ Learning
Achievement Senses on Accounting Courses 

賴麗香
Li-Hsiang Lai 
 

二、

 

採用國際會計準則對臺灣高職會計教育之影響
IFRS’s Impact on Accounting Education in Vocational High Schools
 

賴永裕、籃梅瑛、傅鍾仁
Yung-Yu Lai, Mei-Ying Lan,
Chung-Jen Fu 

三、

 

研究發展支出增加、股票報酬與經營績效以及資訊內涵
R&D Increases, Stock Returns and Operating Performance, and Information Content​
 

劉榮芳、林益倍、葉怡伶
Jung-Fang Liu, Yih-Bey Lin,
Yi-Ling Yeh

四、


 

發展教育教學配套設計，探索學生學習經驗：實踐「個案教學」於大學部課程之教育行動研究
Exploring Pedagogical Complementary Designs and Students’ Learning Experiences :
The Pedagogical Action Research on The Implementation of
The “Case Teaching” in The Context of Undergraduate Courses

胡嘉智
Chai-Chih Hu 

 

科技大學生對於會計課程學習成就感之研究

A STUDY OF TECHNICAL UNIVERSITY STUDENTS’ LEARNING ACHIEVEMENT SENSES ON ACCOUNTING COURSES

賴麗香

僑光科技大學行銷與流通管理系講師

Li-Hsiang Lai

Lecturer, Marketing & Supply Chain Mangement
Overseas Chinese University

摘要

　　本研究旨在探討某科技大學學生對於會計課程的教師教學、學習環境、學習動機、學習態度與學習成就感等因果關係，分析各構面對於學習成就感的影響程度。本研究以某科技大學商管科系修習會計課程的一年級學生為研究樣本，採用問卷調查法，以分層取樣方式蒐集481份有效問卷，再運用PLS方法（partial least squares）建構學習成就感影響模式，同時以cv-communality、cv-redundancy與GoF等分別評估測量模型、結構模型與整體模式的模式品質；並獲得影響學習成就感估計模式的解釋力為64%，模式配適佳。研究結果發現(1)學習動機肩負起教師教學與學習環境影響學習成就感非常重要的中介角色；(2)學習動機會影響學習成就感，也會透過學習態度影響學習成就感；(3)教師教學、學習環境、學習動機與學習態度對於提昇學習成就感均有顯著的全體效果，且教師教學相較於學習環境對於學生會計課程學習成就感的影響程度大。建議教師應充分提昇教學能力，讓教學方法多樣化，同時學校也應適時充實與增添軟硬體設施，營造好的學習環境，建立學生主動學習會計課程的動機與態度，協助學生致力於會計課程的學習，以提昇學生的學習成就感，達成培養優秀會計從業人員的教育目標。

關鍵字：偏最小平方法、學習環境、學習動機、學習態度

ABSTRACT

　　The purpose of this paper is to study the causality among the dimensions of teaching, learning environment, learning motivation, learning attitude, and learning achievement on accounting course, and to analyze the effects of each dimension on learning achievement from the perspectives of technological university students. The stratified sampling method used to collect 481 valid samples from Technological University students, who are learning accounting courses, and the Partial Least Squares method applied to construct the influence model. The cv-communality, cv-redundancy, GoF respectively used to assess the measurement model, the structure model, and the model quality. Finally, the explanatory power of the estimated model for effecting the learning achievement is 64%, well model fitness. Results showed that: (1) the learning motivation takes up a key intermediary role between teaching and learning environment in order to affect the learning achievement. (2) The learning motivation affects learning achievement and affects learning achievement through the learning attitude. And (3) the overall effects are significant for teaching, learning environments, learning motivations, and learning attitudes can enhance the learning achievement, and the influence of learning achievement of teachers’ teaching impact is more than the learning environment. The study suggests that teachers should enhance the teaching abilities and the diversity of teaching modes. The university should enrich hardware and software facilities for creating the well learning environment, and establish the actively learning motivations and attitudes for promoting students’ learning in order to enhance students’ learning achievement. And, finally achieves the education goal to foster professional and excellent accounting practitioners.

Keywords: Partial Least Squares, Learning Environment, Learning Motivation, Learning Attitude

回目錄

採用國際會計準則對臺灣高職會計教育之影響

IFRS’s Impact on Accounting Education in Vocational High Schools

賴永裕

僑光科技大學會計資訊系助理教授

籃梅瑛

國立雲林科技大學會計系碩士

傅鍾仁

國立雲林科技大學會計系教授

Yung-Yu Lai

Assistant professor, Department of Accounting and Information,
Overseas Chinese University

Mei-Ying Lan

Master, Department and Graduate Institute School of Accounting,
National Yunlin University of Science and Technology

Chung-Jen Fu

Professor, Department and Graduate Institute School of Accounting,
National Yunlin University of Science and Technology

摘要

　　自2009年金管會發布「我國企業採用國際會計準則（IFRS）之推動架構」後，明確訂定上市、櫃公司在2013年起須依照IFRS之規定編製財務報表，考選部也公佈將自2012年起將該準則及公報納入公務人員考試相關類科及會計師考試之命題範圍內；但攸關眾多商業類科學生的高職會計課程是否亦配合調整授課內容？遲至2011年底仍不明朗。本研究於2011年初針對參與研習之高（中）職會計授課教師進行問卷調查，結果顯示高（中）職會計老師多同意會計教學應改採用IFRS為基準，同時因採行IFRS將增加其參與相關進修與專業提升意願，且認為未來會計教師須具相當之IFRS課程能力證明。老師們認為原先的會計教學的課程設計需要調整，且希望測驗中心及勞委會能及早揭露相關考試採用IFRS之內容範圍。本研究建議課程規劃與課綱調整方面亦須提早進行，對授課師資的提升方面更須教育主管機關及老師們的積極投入與配合。

關鍵字：國際會計準則、會計教育、高職

ABSTRACT

　　Financial Supervisory Commission announced “The Roadmap of Business uses international financial reporting standards (IFRS) in Taiwan” that defined the schedules and suitable objects in 2009. Listed and OTC companies are required to follow the rule of IFRS to prepare their financial reports since 2013. Ministry of Examination also announced such standards and related reports will be included in the examination scope of related public officials and certified public accountants. It’s a concerned issue to realize whether vocational high schools can adjust the content of courses as for the using IFRS, since it is still uncertain till the end of 2011. This research uses questionnaire survey, which the research objects are accounting teachers of vocational high schools. The results show that most of teachers agree that accounting courses to be based on IFRS. In addition, using IFRS will increase the willing of advanced studies, and accounting teachers need to acquire related ability certificates of IFRS considerably. They also suggest that the design of accounting courses must be adjusted, and expect both testing center and Council of Labor Affairs are able to announce the schedule of using IFRS in examination as soon as possible. This research suggests that both course planning and the adjustment of syllabus must be early. Meanwhile, related education authorities and teachers must cooperate and involved in the improvement with regard to accounting professions aggressively.

Keywords: IFRS, Accounting Education, Vocational High Schools

回目錄

研究發展支出增加、股票報酬與經營績效以及資訊內涵

R&D INCREASES, STOCK RETURNS AND OPERATING PERFORMANCE, AND INFORMATION CONTENT

劉榮芳

嶺東科技大學財政系講師

林益倍

朝陽科技大學財金系副教授

葉怡伶

朝陽科技大學財金系碩士

Jung-Fang Liu

Lecturer, Department of Public Finance,
Ling-Tung University

Yih-Bey Lin

Associate Professor, Department of Finance,
Chaoyang University of Technology

Yi-Ling Yeh

Master, Department of Finance,
Chaoyang University of Technology

摘要

　　本文探討「研究發展（R&D）支出增加」對台灣上市公司股票報酬與經營績效的影響，以及股票市場對「R&D支出增加」訊息的反應，藉以了解股票價格的資訊內涵與訊息揭露。為達此目的，我們建構一個資產市場模型，據此發展出待驗證的假說與建立實證模型。並利用「日曆時間法」探討R&D支出增加後該公司是否存在著股票異常報酬與異常經營績效。研究結果顯示，「R&D支出增加」對股票報酬不存在長期效果，而公司經營績效對「R&D支出增加」大多呈顯著為負的異常反應。因此，「R&D支出增加」可能不是一項有利的投資活動。本文亦發現，股票市場能及時吸收「R&D支出增加」價值的資訊，並反應於股價系統之中。

關鍵字：訊息揭露、R&D支出增加、股票報酬、經營績效、日曆時間法

ABSTRACT

　　In order to better understand the informational content of prices and the speed of the information revealed, this paper investigates the stock returns and operating performance of firms following research and development (R&D) increases. We construct an asset market model, pursuant to which the development of hypotheses and the creation of empirical models. We use Calendar-time approach to discuss whether there exist abnormal stock returns and abnormal operating performance. The empirical results suggest that R&D increases might not be a beneficial investment activity, and the value of R&D increases decline reflecting the fact that information is gradually incorporated into stock price system.

Keywords: Information revelation, R&D increases, Stock returns, Operating performance, Calendar-time approach

回目錄

發展教育教學配套設計，探索學生學習經驗：實踐「個案教學」於大學部課程之教育行動研究

Exploring Pedagogical Complementary Designs and Students’ Learning Experiences: the Pedagogical Action Research on the Implementation of the “Case Teaching” in the context of undergraduate courses

胡嘉智

世新大學傳播管理研究所助理教授

Chai-Chih Hu

Associate Professor, Department of Communications Management,
Shih Hsin University

摘要

　　教師行動研究是大學教師發展「教師教學專業」的一項路徑。此研究利用教育行動研究架構，針對導入個案教學法於大學部課程情境，探討關於教師之教學配套設計，以及分析學生之學習經驗回饋。此研究主要有兩項研究目的：(1)發展導入個案教學於大學部課程之教育教學配套設計，(2)探索學生之學習經驗。針對大學生學習個案之三個學習階段，教育工作者設計三項配套：(1)課堂前學生個人準備個案階段之個案學習單；(2)學生與學生之間的小組討論階段：賦權學生學習小組群體動能之策略；(3)大堂教師與各學習小組共同討論個案階段：舉手、發言、搶分之遊戲競賽。為了提升此研究之有效性，此研究採用三角檢驗原則，探討學生量化、質化之學生學習經驗回饋。學生學習經驗回饋顯示教師之教育教學配套設計，對學生學習經驗產生正面的影響。最後總結教育工作者的行動後反思，以及未來研究建議。

關鍵字：個案教學、教育教學配套設計、學生學習經驗、大學部課程教育、教育教學行動研究

Abstract

　　Pedagogical action research is one of the crucial approaches to enhance tertiary teacher s’ professional development. Focusing on the case-teaching in the context of undergraduate courses, this pedagogical action research aims to develop pedagogical complimentary designs and to explore students’ learning experiences. This practitioner implements three pedagogical complimentary designs for university students to experience case-teaching method. These include (a) the individual stage: the learning sheet for case, (b) the group stage: strategies to enhance students’ group dynamics, (c) the competition stage: the game of raising-hands, voicing-out, and scoring high. To enhance its validation, this research applies with the principle of triangulation, and analyzes the quantitative and qualitative feedbacks of students’ learning experiences. Feedbacks from students’ learning experiences indicate that these pedagogical complimentary designs have positive impact on students’ learning. It concludes with the practitioners’ reflection and future research suggestions.

Keywords: Case Teaching, Pedagogical complimentary designs, Students’ learning experiences, undergraduate courses, Pedagogical Action Research

回目錄