運用概念圖作為中級會計學補救教學與評量之輔助工具研究

Application of Concept Maps to Remedial Instruction and Evaluation in an Intermediate Accounting Course

10.7044/NHCUEA.200806.0127

邱垂昌(Chei-Chang Chiou)

中級會計學 ； 概念圖 ； 概念構圖 ； 補救教學與評量 ； Intermediate Accounting ； Concept Maps ； Concept Mapping ； Remedial Instruction and Evaluation

新竹教育大學教育學報

25卷1期（2008 / 06 / 01）

127 - 154

繁體中文

本研究主要目的在探討概念圖是否可以視為中級會計學補救教學與評量之輔助工具。研究檢視兩項問題：(1)概念圖是否可視為中級會計學補救教學之輔助工具；(2)概念圖評量法是否可作為輔助中級會計學傳統評量之可行的評量方法。研究結果發現：(1)概念圖可視為中級會計學補救教學之良好的輔助工具，藉以增進學生學業成就；(2)概念圖評量法可作為輔助中級會計學傳統評量之可行的評量方法。研究結果對會計教育有以下涵意：(1)利用著重在不同概念間之關係聯結的教學方法，來培養學生邏輯思考及推理能力，消除傳統會計僅重視數字之迷思。(2)以概念間聯結之精確性作為補救教學之依據。

The major purpose of this paper is to study whether concept maps can be applied as a remedial instruction and evaluation tool in an intermediate accounting course. Specifically, this paper examines (1) the applicability of using concept maps as an intermediate accounting course remedial instruction tool and (2) the applicability of using concept maps as a feasible evaluation tool for intermediate accounting course. The experimental data reveal two important results. First, concept maps can serve as a useful tool for intermediate accounting course remedial instruction and help students improve their learning performance. Second, concept maps can be used as a feasible evaluation tool for the intermediate accounting course. The results of this study indicate two important implications for accounting education. First, using concept maps, which focuses on associated connection among different concepts, can improve students' logical thought and deductive abilities. It can also reduce the phenomenon that traditional accounting education has been criticized as numeral game. Second, concept maps, due to its emphasis on precise association among different concepts, can become the solid basis for remedial instruction.

1. 朱錦鳳(2003)。圖形思考智能測驗的發展。測驗學刊，50(1)，25-46。
   連結：
2. 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：
3. 高博銓(2007)。教學評量的原則及其革新做法。中等教育，58(1)，44-59。
   連結：
4. 莊麗娟、邱上真、江新合、謝季宏、羅寶田(2001)。多媒體動態評量模式之效益分析。測驗學刊，48(1)，43-70。
   連結：
5. 葉玉珠、李梅齡、葉玉環、李志哲、彭月茵(2006)。「幼兒創造力測驗」之發展。測驗學刊，53(1)，129-153。
   連結：
6. 葉玉珠、陳月梅、謝佳蓁、葉碧玲(2001)。「成人批判思考技巧測驗」之發展。測驗學刊，48(2)，35-50。
   連結：
7. 葉玉珠、葉碧玲、謝佳蓁(2001)。「中小學批判思考技巧測驗」之發展。測驗學刊，47(1)，27-46。
   連結：
8. 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.
9. Aiken, L . R.(2003).Psychological testing and assessment.Boston:Allyn and Bacon.
10. Ausubel, D. P.,Novak, J. D.,Hanesian, H.(1978).Educational psychology: A cognitive view.New York:John Wiley & Sons, Inc.
11. Bahar, M.(2003).Misconceptions in Biology education and conceptual change strategies.Theory & Practice,3(1),55-64.
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. Cronin, P. J.,Dekkers, J.,Dunn, J. G.(1982).A procedure for using and evaluating concept maps.Research in Science Education,12,17-24.
14. Cullen, J. F.,H. Helm,J. D. Novak (Ed.)(1983).Proceedings of the International Seminar on Misconceptions in Science and Mathematics.Ithaca, NY:Department of Education, Cornell University.
15. Drucker, P. F.(1998).The discipline of innovation.Harvard Business Review,76,149-155.
16. Edmondson, K. M.,Novak, J. D.(1993).The interplay of scientific epistemological views, learning strategies, and attitudes of college students.Journal of Research in Science Teaching,30(6),547-559.
17. Freeman, L. A.,Jessup, L. M.(2004).The power and benefits of concept mapping: Measuring use, usefulness, ease of use, and satisfaction.International Journal of Science Education,26(2),151-169.
18. Goldsmith, T.,Davenport, D.,R. Schvaneveldt (Ed.)(1990).Assessing structural similarity of graphs.Pathfinder associative networks,31(52)
19. Harpaz, I.,Balik, C.,Ehrenfeld, M.(2004).Concept mapping: An educational strategy for advancing nursing education.Nursing Forum,39(2),27-30.
20. Jacobs-Lawson, J. M.,Hershey, D. A.(2002).Concept maps as an assessment tool in psychology courses.Teaching of Psychology,29,25-30.
21. Jonassen, D.(2000).Computers as mindtools for school.Englewood Cliffs, NJ:Prentice-Hall.
22. Kieso, D. E.,Weygandt, J. J.,Warfield, T. D.(2001).Intermediate Accounting.New York:John Wiley & Sons, Inc..
23. Malone, J.,Dekkers, J.(1984).The concept map as an aid to instruction in science and mathematics.School Science and Mathematics,84(3),220-231.
24. Markham, K. M.,Mintzes, J. J.,Jones, M. G.(1994).The concept as a research and evaluation tool: Further evidence of validity.Journal of Research in Science Teaching,31,91-101.
25. 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.
26. Moreira, M.(1979).Concept maps as tools for teaching.Journal of College Science Teaching,8(5),283-286.
27. Moreira, M.(1985).Concept mapping: An alternative strategy for evaluation.Assessment and Evaluation in Higher Education,10,159-168.
28. Novak, J. D.(1980).Progress in application of learning theory.Theory in Practice,19(1),58-65.
29. Novak, J. D.(1991).Clarify with concept maps.The Science Teacher,58,45-49.
30. Novak, J. D.,Gowin, D. B.(1984).Learning how to learn.New York:Cambridge University Press.
31. 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.
32. Novak, J. D.,H. Helm,J. D. Novak (Eds.)(1983).Proceedings of the International Seminar on Misconceptions in Science and Mathematics.Ithaca, NY:Department of Education, Cornell University.
33. Pendley, B. D.,Bretz, R. L.,Novak, J. D.(1994).Concept maps as a tool to assess learning in chemistry.Journal of Chemical Education,71(1),9-15.
34. Roberts L.(1999).Using concept maps to measure statistical understanding.International Journal of Mathematical Education in Science and Technology,30,707-717.
35. Ruiz-Primo, M.,Shavelson, R.,J. Mintzes,J. Wandersee,J. Novak, (Eds)(2000).Assessing science understanding.San Diego, CA:Academic Press.
36. Rye, J. A.,Rubba, P. A.(2002).Scoring concept maps: An expert map-based scheme weighted for relationships.School Science & Mathematics,102,33-45.
37. 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.
38. Scanlon, D.(1992).Interactive semantic mapping: An interactive approach to enhancing LD students` content area comprehension.Learning Disabilities Research and Practice,7(3),142-146.
39. Schmid, R. F.,Telaro, G.(1990).Concept mapping as an instructional strategy for high school biology.Journal of Education Research,84(2),78-85.
40. Shao, H. H.(1998).Unpublished master`s thesis.Kaohsiung:National Kaohsiung Normal University.
41. Shavelson, R.(1974).Methods for examining representations of subject matter structure in students` memory.Journal of Research in Science Teaching,11(3),231-249.
42. Turns, J.,Atman, C. J.(2000).Concept maps for engineering education: A cognitively motivated tool supporting varied.IEEE Transactions on Education,43,164-174.
43. Wallace, J. D.,Mintzes, J. J.(1990).The concept map as a research tool: Exploring conceptual change in biology.Journal of Research in Science Teaching,27(10),1033-1052.
44. West, D. C.,Park, J. K.,Pomeroy, J. R.,Sandoval, J.(2002).Concept mapping assessment in medical education: A comparison of two scoring systems.Medical Education,36,820-827.
45. Zeilik, M.,Schau, C.,Mattern, N.(1998).Misconceptions and their change in university-level astronomy courses.Physics Teacher,36(2),104-106.
46. 行政院教育改革審議委員會(1996)。教育理念與地方教育實務研討會會議記錄。台北市:行政院。
47. 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。
48. 余民寧、陳嘉成(1996)。概念構圖：另一種評量方法。政大學報，73，161-200。
49. 吳鐵雄(1984)。電腦輔助教學之補救教學效果初探。英語教學，1，37-48。
50. 宋德忠、陳淑芬、張國恩(1998)。電腦化概念構圖系統在知識結構測量上的應用。測驗學刊，45(2)，37-56。
51. 岳美群、蔡長添(1993)。高中生物科環境教材概念分析與學生學習成果評量之研究。科學教育，4，83-132。
52. 林秀玲(1994)。碩士論文(碩士論文)。彰化縣，國立彰化師範大學特殊教育研究所。
53. 邱上真(1989)。國中生物科之構圖技巧評量研究。彰化市:國立彰化師範大學。
54. 邱垂昌、官月緞(2003)。結構化知識圖形中概念構圖之運用－以高等會計學為例。教育與心理研究，26，355-384。
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. 邱垂昌、黃華山、謝佳惠(2004)。以超媒體輔助之概念圖建構教學教材之實證研究－以會計存貨教材為例。國立台北師範學院學報，17(2)，57-84。
57. 徐光國、洪清一、陳芬蘭、陳芳珊(1993)。國小一年級學習遲緩學生國語科補救教學效果之研究。國立花蓮師範學院特殊教育中心。
58. 康木村、吳吉昌(2000)。國中數學科個別化補救教學實驗研究。九年一貫課程改革下的補救教學方案研習會
59. 張新仁(2001)。實施補救教學之課程與教學設計。教育學刊，17，85-106。
60. 張新仁、邱上真、李素慧(2000)。國中英語科學習困難學生之補救教學成效研究。教育學刊，16，163-191。
61. 許家驊(2006)。應用多階段動態評量發展國小數學文字題解題補救教學模式之效益分析研究。教育與心理研究，29(4)，655-686。
62. 許家驊(2004)。多階段動態評量在現行國小課程數學文字題單元教學中之應用效益探析。教育與心理研究，27(4)，721-749。
63. 陸正威(2000)。課程本位評量對國小學童數學解決問題補救教學及數學焦慮影響之研究。九年一貫課程改革下的補救教學方案研習會
64. 曾千虹、耿正屏(1993)。國小、國中及高中學生之細胞概念發展。科學教育，4，157-182。
65. 湯清二(1993)。我國學生生物細胞概念發展研究－迷思概念之晤談與概念圖。國立彰化師範大學學報，4，141-170。
66. 黃秀霜(1997)。不同教學方式對學習障礙兒童國字學習效率之研究。國科會專案報告。

1. 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。
2. 魏良丞、邱垂昌、田麗珠(2018)。以質性方法探討色彩概念圖對於學習成效與學習者感受之研究。臺中教育大學學報：教育類，32(2)，35-55。
3. 鄭博文(2012)。概念構圖應用於高職電子學教學成效與評量之探討－以雙極性接面電晶體單元課程為例之教學研究。技術與職業教育學報，4(3)，57-79。
4. 鄭如孜,陳美嬪(2013)。政府會計課程之改進研究。會計審計論叢，3(1)，117-141。