臺灣博碩士論文加值系統

近年來，國內學者開始將概念圖應用至會計教學上，且研究結果具有正面之
影響。但先前研究大多是實證量化的方法，尚未有學者採質性方法探討其學習成效。本研究採質性研究方法，以深入訪談取得學習者對於概念構圖以及以概念圖為教材課程的學習感受為何。從另一研究角度驗證過去所得結果，也期盼取得學習者對概念圖不同之意見。本研究採立意抽樣，以不同學習程度者為受訪者對象，分別為四位初次學習、一位已修過且成績不錯和一位重修生。研究結果發現：一、概念構圖可以有效促進學習者獨立思考能力，達到有意義的學習；二、概念圖教材相較於傳統線性教材能吸引學習者注意、引起學習動機；三、富有色彩之概念圖更能吸引學習者注意、引起學習動機，達到更佳的學習效果。不同以往的研究發現：一、學生在於概念圖所引發的學習動機主要是由授課老師口頭上的技巧；二、概念圖可減少學生初次學習上的困難，可增加學生的學習動機；三、合作學習並非全然對學生有益處，需適當的監督；四、電腦構圖可以幫助學生統整概念，可以改善手繪大量概念的雜亂情況。

Prior researches begin to use concept map to accounting teaching and the results are positive. However, most of previous studies use the method of empirical quantification rather than qualitative method. This study uses qualitative method to investigate how the feeling of learners for learning concept mapping and the textbooks courses via in-depth interviews. Therefore, this study verifies previous results from another view point, expecting to obtain different opinions from learners'. This study uses purposive sampling to select respondents who have different learning levels, and they are four initial learning students, one passed and done quite well student and one failed and learning again student.
The results of this studyare as follows. First, concept mapping could promote learners' independent thinking and achieve meaningful learning. Textbooks of concept map attract learners' attention, and motivation than the traditional linear textbooks. Third, the more colorful concept maps attract learners' attention, and motivation than the normal concept maps. Further, the new insights of this study are as follows. First, the motivations of students from the concept map are mainly caused by teachers' verbal skills. Second, textbooks of concept map reduce students’ initial learning difficulties and enhance the motivation of students. Third, cooperative learning is not entirely benefit to all students unless there is appropriate supervision. Forth, when there are a large number of concepts, computerized concept mapping can help students to integrate the concepts and improve mess situation in hand-writing.

目錄
第一章 緒論 1
第一節 研究背景與動機 2
第二節 研究問題與目的 4
第三節 研究步驟 6
第四節 研究範圍與限制 8
第二章 文獻探討 9
第一節 概念圖相關研究 9
第二節 概念圖在會計學教材之應用 12
第三節 概念圖成效之相關研究 13
第三章 研究方法 16
第一節 紮根理論 16
第二節 研究對象 17
第三節 研究程序 18
第四章 研究結果與討論 35
第一節 研究結果 35
第二節 討論 55
第五章 結論與建議 58
第一節 研究總結 58
第二節 未來研究建議 59
參考文獻 61
中文部分 61
英文部分 62
附錄1：訪談問卷 69
附錄2：訪談大綱 70
附錄3：訪談逐字稿 71

圖目錄
圖1：研究流程圖 6
圖2-1：傳統線性教材(1) 22
圖2-2：傳統線性教材(2) 23
圖2-3：傳統線性教材(3) 23
圖3：會計學概念圖教材 24
圖4：彩色會計概念圖教材－漸層 25
圖5：彩色會計概念圖教材－群集 25
圖6：本研究選擇性編碼釋例 32
圖7：PANDIT 紮根理論執行流程圖 33

表目錄
表1：受訪者背景資料 17
表2：本研究開放性編碼釋例 27
表3：本研究發展範疇 29
表4：本研究主軸編碼 30

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