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篇名 會計原則變動對大專校院學生學習風格、溝通焦處、模糊容忍度與學習成效之影響一以我國導入國際財務探導準則(IFRSs)為例
並列篇名 The Impact of Accounting Policies Changes on Learning Style, Communication Apprehension, Ambiguity Tolerance and Learning Achievement— The accounting Principle adapted "IFRSs" as an Example
作者 溫玲玉(Ling-Yu Melody Wen) 、葉芷吟(Chin Yin Yeh)
中文摘要 我國自2015年起,為使會計原則能與國際接軌以吸引外資,會計原則全面導入國際會計準則( IFRSs ),造成大專校院103 學年度(含)以前入學學生,歷經會計原 則變動。本研究關注大專校院學生在面臨會計原則變動時,是否會影響學習成效,因 此以會計原則導入IFRSs 為例進行探討。此外,更分析學習風格、溝通焦慮、模糊容 忍度對學習成效的影響。最後,確立在不同學習風格間,是否會透過溝通焦慮、模糊 容忍度的中介而影響學習成效。 本研究採便利抽樣回收有效問卷204 份,統計分析方法經描述性統計、單一樣本 t 檢定、獨立樣本t 檢定、Pearson 相關、線性迴歸、逐步多元迴歸與階層迴歸進行量 化分析。研究結呆發現: 1. 大專校院大學生在會計教育課程上存在溝通焦慮﹔ 2. 曾經 歷會計原則變動者,反具較低的溝通焦慮、較高的模糊容忍度及學習成效。男性相對 女性,在書面溝通上其顯著較低的溝通焦慮﹔ 3.確立溝通焦慮對模糊容忍度、學習成 效其負向影響效果,模糊容忍度對學習成效其正向影響效呆,學習風格對溝通焦慮、 模糊容忍度與學習成效具顯著影響效果﹔ 4.在學習風格與學習成效間,以溝通焦慮、 模糊容忍度為其中介變頃。最後,提出若建議,期望提供會計教育單位、教育主管機 關以及後續研究之參考。
英文摘要 investment. The students who enrolled in universities in 103 academic year or before have experienced the changes in accounting policies. This study focused on university students who have experienced the changes in accounting policies whether they would affect the learning achievement under the accounting principle adapted IFRSs. Besides, this study also analyzed the relationships among learning style, the communication apprehension, the ambiguity tolerance and the learning achievement. Finally, the study explored the communication apprehension and the ambiguity tolerance would be the mediating variables between learning style and learning achievement. In this study, 204 valid returns were collected and the statistical analysis methods were analyzed by descriptive statistics, t-test, Pearson's correlation coefficient, linear regression and hierarchical regression. The results found that: 1) The students had communication apprehension in the college accounting course; 2) The students experienced the changes in accounting policies with lower communication apprehension, higher ambiguity tolerance and learning achievement. Male students had significantly lower communication apprehension in written communication than female students did; 3) Communication apprehension had a negative impact on ambiguity tolerance and learning achievement. Ambiguity tolerance had a positive impact on learning achievement. Learning style had a significant impact on the communication apprehension, ambiguity tolerance and learning achievement; 4) Communication apprehension and ambiguity tolerance had mediating effect between learning style and learning achievement.
頁次 039-074
關鍵詞 學習風格 溝通焦慮 模糊容忍度 學習成效 國際會計準則 Learning Style Communication Apprehension Ambiguity Tolerance Learning Achievement IFRSs
卷期 31/32
日期 201712
刊名 彰化師大教育學報
出版單位 國立彰化師範大學教育研究所