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

Applying Concept Mapping Learning Strategy to Business Accounting: Collaborative or Individual

10.7060/KNUJ-ES.200612.0087

邱垂昌(Chei-Chang Chiou)

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 ； concept mapping learning strategy ； concept maps ； collaborative concept mapping ； individual concept mapping ； business accounting

高雄師大學報：教育與社會科學類

21期（2006 / 12 / 01）

87 - 104

繁體中文

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。

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 group was more positive attitudes towards concept mapping strategy than the individual group. Third, most of the students felt satisfied with using concept mapping in intermediate accounting course. They suggested that concept mapping can help them understand accounting concepts and integrate and clarify accounting concepts, and they also liked better collaborative concept mapping.

1. 林達森(2005)。不同導入訓練歷程之「概念構圖教學法」對國小階段生物能量概念學習與態度影響之實徵研究。高雄師大學報，19，105-122。
   連結：
2. Accounting Education Change Commission(1990).Objectives of Education for Accountants: Position Statement Number one.Issues in Accounting Education,5(2),307-312.
3. Ahlberg, M.,Aanismaa, P.,Dillon, P.(2005).Education for sustainable living: integrating theory, practice, design, and development.Scandinavian Journal of Educational Research,49(2),167-185.
4. American Accounting Association`s Committee(1986).Future structure, content, and scope of accounting education.Issues in Accounting Education,1,168-195.
5. Armbruster, B. B.,Anderson, T. H.(1980).The effect of mapping on free recall of expository text.Washington, DC:National Institute for Education.
6. Arnaudin, M. W.,Mintzes, J. J.,Dunn, C. S.,Schafter, T. H.(1984).Concept mapping in college science teaching.Journal of College Science Teaching,14(2),117-121.
7. Ausubel, D. P.(1968).Educational psychology: A cognitive view.New York:Holt, Rinehart & Winston.
8. Barenholz, H.,Tamir, P.(1992).A comprehensive use of concept mapping in design instruction and assessment.Research in Science and Technological Education,10(1),37-52.
9. Bernard, R. M.,Naidu, S.(1992).Post-questioning, concept mapping and feedback: a distance education field experiment.British Journal of Educational Technology,23(1),37-52.
10. Bosquet, W. S.(1982).Columbus, Oh,Ohio State University.
11. Chang, K. E.,Sung Y. T.,Chiou S. K.(2002).Use of hierarchical hyper concept map in web-based courses.Journal of Educational Computing Research,27(4),335-353.
12. Chularut, P.,DeBacker, T. K.(2004).The influence of concept mapping on achievement, self-regulation, and self-efficacy in students of English as a second language.Contemporary Educational Psychology,29(3),248-263.
13. Cliburn, J. W.(1990).Concept maps to promote meaningful learning.Journal of College Science Teaching,19(4),212-217.
14. Cliburn, J. W.(1986).Using concept maps to sequence instructional materials.Journal of College Science Teaching,15(4),377-379.
15. Duffy, G. G.,Roehler, L. R.,C. McCormick,G. Miller,M. Pressley (Eds.)(1989).Cognitive Strategy Research: From Basic Research to Educational Applications.New York:Springer-Verlag.
16. Edmonson, K. M.,Novak, J. D.(1993).The interplay of science epistemological view learning strategies and attitudes of college students.The Journal Research of Science Education,30,547-559.
17. Francisco, J. S.,Nakhleh, M. B.,Nurrenbern, S. C.,Miller, M. L.(2002).Assessing student understanding of general chemistry with concept mapping.Journal of Chemical Education,79(2),248-257.
18. Jegede, O. J.,Alaiyemola, F. F.,Okebukola, P. A.(1990).The effect of concept mapping on students' anxiety and achievement in Biology.Journal of Research in Science Teaching,27,951-960.
19. Johnson, D. W.,Johnson, R. T.(1988).Circles of learning.Alexandria, VA:Association for Supervision and Curriculum Development.
20. Johnson, D. W.,Johnson, R. T.(1990).Cooperation in the classroom.Edina, MN:International Book Company.
21. Johnson, D. W.,Johnson, R. T.,R. E. Slavin(Eds.)(1985).Learning to cooperate, cooperating to learn.New York:Plenum Press.
22. Kagan, S.,R. E. Slavin(Eds.)(1985).Learning to cooperate, cooperating to learn.New York:Plenum Press.
23. Kerlinger, F. N.(1986).Foundations of behavioral research.New York:Holt, Rinehart and Winston.
24. Leauby, B. A.,P. Brazina(1998).Concept mapping: potential uses in accounting education.Journal of Accounting Education,16(1),123-138.
25. Malone, J.,Dekkers, J.(1984).The concept maps as an aid to instruction in science and mathematics.School Science and Mathematics,84(3),220-231.
26. McCagg, E. C.,Dansereau, D. F.(1991).A convergent strategy for examining knowledge mapping as a learning strategy.Journal of Educational Research,84(6),317-324.
27. Novak, J. D.(1990).The use of concept mapping and Gowin`s "V" mapping instructional strategies in junior high school science.Report of the Cornell University "Learning how to learn" project.
28. Novak, J. D.(1990).Concept maps and vee diagrams: two metacognitive tools to facilitate meaningful learning.Instructional Science,19(1),29-52.
29. Novak, J. D.,Gowin, D. B.(1984).Learning how to learn.New York:Cambridge University Press.
30. Novak, J. D.,Gowin, D. B.,Johansen, G. T.(1983).The use of concept mapping and knowledge vee mapping with junior high school science students.Science Education,67(5),625-645.
31. Okebukola, P. A.(1986).The influence of preferred learning styles on cooperative learning in science.Science Education,70(5),509-517.
32. Okebukola, P. A.(1986).Cooperative learning and students` attitudes to laboratory work.School Science and Mathematics,86(7),582-590.
33. Okebukola, P. A.(1984).In search of a more effective interaction pattern in biology laboratories.Journal of Biological Education,18(4),305-308.
34. Okebukola, P. A.(1985).The relative effectiveness of cooperative, competitive interaction Techniques in strengthening students` performance in science classes.Science Education,69(4),501-509.
35. Okebukola, P. A.,Agholor, R. N.,Jegede, O. J.(1993).Making college science transparent through the use of concept maps.Paper presented at the 1993 Annual Meeting of the National Association of Research in Science Teaching,Atlanta, Geoorgia, USA:
36. Okebukola, P. A.,Jegede, O. J.(1988).Cognitive preference and learning model as determinants of meaningful learning through concept mapping.Science Education,72(4),232-241.
37. Okebukola, P. A.,Ogunniyi, M. B.(1984).Cooperative, competitive and individualistic laboratory interaction patterns: effects on students` performance and acquisition of practical skills.Journal of Research in Science Teaching,21(9),875-884.
38. Pankratius, W. J.(1990).Building an organized knowledge base: concept mapping and achievement in secondary school physics.Journal of Research in Science Teaching,27(4),315-333.
39. Ritchie, D.,Volkl, C.(2000).Effectiveness two generative learning strategies in the science classroom.School Science and Mathematics,100(2),83-89.
40. Roth, W. M.,Roychoudhury, A.(1992).The social construction of scientific concepts or the concept map as conscription device and tool for social thinking in high school science.Science Education,76(5),531-557.
41. Roth, W. M.,Roychoudhury, A.(1993).The concept map as a tool for the collaborative construction of knowledge: a microanalysis of high school physics students.Journal of Research in Science Teaching,30(5),503-534.
42. Roth, W. M.,Roychoudhury, A.(1993).Using vee and concept maps in collaborative settings: elementary education majors construct meaning in physical science Courses.School Science and Mathematics,93(5),237-244.
43. Roth, W. M.,Roychoudhury, A.(1994).Science discourse through collaborative concept mapping: new perspective for the teacher.International Journal of Science Education,16,437-455.
44. Roth, W. M.,Roychoudhury, A.(1993).About knowing and learning physics: the perspectives of four students.International Journal of Science Education,15,27-44.
45. Roychoudhury, A.,Roth, W. M.(1992).Student involvement in learning: collaboration in science for preservice elementary teachers.Journal of Science Teacher Education,3(2),47-52.
46. Ruiz-Primo, M. A.,Shavelson, R. J.(1996).Problems and issues in the use of concept maps in science assessment.Journal of Research in Science Teaching,33(6),569-600.
47. Santhanam, E.,Leach, C.,Dawson, C.(1998).Concept mapping: how should it be introduced, and is there evidence for long term benefit?.Higher Education,35,317-328.
48. Schmid, R. F.,Telaro, G.(1990).Concept mapping as an instructional strategy for high school biology.Journal of Education Research,84(2),78-85.
49. Willerman, M.,Mac Harg, R. A.(1991).The concept map as an advance organizer.Journal of Research in Science Teaching,28(8),705-712.
50. 余民寧(1997)。有意義的學習－概念構圖之研究。台北市:商鼎文化出版社。
51. 余民寧、潘雅芳、林偉文(1996)。概念構圖法：合作學習抑個別學習。教育與心理研究，19，93-124。
52. 林佩璇(1992)。碩士論文(碩士論文)。國立臺灣師範大學教育研究所：未出版碩士論文。
53. 林達森(2004)。運用「概念構圖科學教學模式」在高中生物科生物能量教學的實徵研究。南大學報，38(2)，45-67。
54. 邱垂昌、陳美紀、黃素琴、陳文義(1998)。應用結構化知識於會計學上之實證研究－概念圖之運用。教育研究資訊雙月刊，6(6)，14-31。
55. 邱垂昌、陳瑞斌(2000)。應用概念構圖於會計教學與評量之研究。政大學報，81，37-67。
56. 黃政傑(1992)。臺灣省高級職業學校合作學習實驗研究。台北:台灣師範大學教育研究中心。

1. 鄧雅婷、岳修平(2009)。應用知識圖於教學與學習之策略探討。中等教育，60(2)，128-140。
2. 廖錦文、邱垂昌、田麗珠(2018)。結合多媒體與概念圖教材設計對認知學習效果之研究：以認知負荷為中介變項。數位學習科技期刊，10(1)，95-126。
3. 劉遠楨、黃思華、王聖仁(2008)。結合概念構圖與註記分享線上摘要之寫作學習環境之研究。課程與教學，11(3)，155-180。
4. 邱垂昌(2019)。科技輔助概念構圖在醫護教育之理論探討與實務應用。護理雜誌，66(2)，14-21。