[1]吴娟娟,周台龙.图解法对提高成本会计学习成效的研究[J].武汉职业技术学院学报,2012,(02):24-29.
WU Juan-juan,ZHOU Tai-long.Investigation on Applying Graphic Method to Improve the Learning
Effect of Cost Accounting[J].Journal of Wuhan Polytechnic,2012,(02):24-29.
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图解法对提高成本会计学习成效的研究(
)
《武汉职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]
- 卷:
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- 期数:
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2012年02期
- 页码:
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24-29
- 栏目:
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- 出版日期:
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2012-04-15
文章信息/Info
- Title:
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Investigation on Applying Graphic Method to Improve the Learning
Effect of Cost Accounting
- 文章编号:
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1671-931X （2012） 02-0024-06
- 作者:
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吴娟娟1; 周台龙2
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1.侨光科技大学会计信息系，台湾台中40721；
2.侨光科技大学财经法律系，台湾台中40721
- Author(s):
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WU Juan-juan1; ZHOU Tai-long 2
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1.Department of Accounting and Information, Overseas Chinese University, Taizhong40721, China ; 2.Department of
Financial and Economic Law, Overseas Chinese University, Taizhong 40721,China
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- 关键词:
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图解法; 学习成效; 学习能力
- Keywords:
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graphic method; learning result; learning ability
- 分类号:
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F234.2-4
- 文献标志码:
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A
- 摘要:
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良好的学习方法,不论是内在的或外在的认知过程,只要能够促进知识概念的学习、能达到长久的记忆和灵活的运用都可称之为学习策略。文献上认为图解法能帮助学生彻底了解基本概念、分析及解题能力,图像表征不只让同学印象很深刻,更能提升同学的逻辑思考能力。研究以侨光科技大学的会计信息系的学生为实验对象,以成本会计科目作为实验教材,研究发现融入图解法教学的实验组学生,无论在后测成绩、进步幅度等整体成效均优于控制组,显示融入图解法教学之解题策略有助于提高解题之成效。研究显示,学习能力对成本会计题的学习成效有两个影响:第一,在
- Abstract:
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Good learning method, regardless of internal or external cognitive process, can be called strategy as long
as it can promote the learning of knowledge, long-term memory and flexible application. The literatures study shows
that graphical methods can help students fully understand the conceptual elements and improve students' analytical and
question solving ability. The visual representation does not only strike students deeply but also help to enhance stu—
dents' logical thinking ability.
This paper takes the students of Department of Accounting and Information in Overseas Chinese University as sub—
ject, and the cost accounting as experimental course. It is shown that students who are taught with graphical method do
better in exams and are making greater progress than contrast group. It shows the application of graphic method in
teaching can improve the effectiveness of the problem solving. Learning ability has two effects on the learning results of
cost accounting: firstly, analysis on the results of problem-solving shows that higher ability group students have made
less progress, while lower learning ability group have made more progress; Secondly, individual results in three types of
problem-solving show that the higher learning ability group students has got higher score but made less progress in
solving simple and less difficult problems. The results also show that the higher learning ability group students per—
formed better than lower ability group students in complex calculation problems.
备注/Memo
- 备注/Memo:
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收稿日期：2011-11-01
作者简介：吴娟娟渊1957-冤袁女袁侨光科技大学会计资讯系教师袁讲师袁研究方向院会计教学方法曰周台龙渊1965-冤袁男袁侨光科技大学财经法律
系教师袁副教授袁研究方向院财政与税务遥
更新日期/Last Update:
2012-04-15