The Study on the Influence of the Skill Test upon the Teaching of Accounting in Commercial High School

• Main Authors: HSU MING TING, 徐明廷
• Other Authors: Tsou,Bernard Yih
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/70665021707185454717

碩士 === 中原大學 === 會計研究所 === 90 === The main goal of this study is to discuss the influence of the Skill Test upon the teaching of accounting in commercial high schools. According to the related literature review and the analysis of the statistical data accumulated from a questionnaire survey, the following findings are obtained. Concerning the influence of the Skill Test on the teaching of accounting, teachers and students hold a positive attitude toward listing passing the Skill Test as one of the objects of the teaching of accounting, with a high assent rating. Teachers and students hold a positive opinion toward the influence of the Skill Test on the teaching of accounting. The degree of willingness to participate the Skill Test differentiates among the students. The opinions toward the influence of the Skill Test on various related factors of teaching of accounting also differentiate significantly. The more willing the students are, the higher the assent ratings are. But they hold reverse opinions as to whether the students will receive discriminated instructions and concern from the teacher depending on if they have decided to par- ticipate the Skill Test. The teachers in private schools hold a positive attitude toward the discriminated instructions and concern given to the students that have decided to participate the Skill Test. The teachers in public schools hold a neutral attitude. As to the proposition that the Skill Test serves as an evaluating criterion of the teaching of accounting, the assent rating of the teachers of the schools in the central area is higher than those of the teachers in the northern and southern areas; the assent rating of the students of the schools in the northern area is higher than those of the students of the schools in the central and southern areas; the assent rating of the students in private schools is higher than that of those in public schools. As to the proposition that the registration for the Skill Test stimulates the motivation of learning accounting, the assent rating of the teachers in public schools is higher than that of the teachers in private schools; the assent rating of the teachers who possess a B-class technician certificate is higher than that of those who do not. As to the proposition that the announcement of question banks of the academic- test and the skill-test helps the students learn holistic professional knowledge and skills, the assent rating of the students is higher than that of the teachers; the assent rating of the teachers of the schools in the southern area is higher than those of the teachers of the schools in the northern and central areas; the assent rating of the teachers who possess an accountant’s certificate is higher than that of those who do not; the assent rating of the teachers in private schools is higher than that of those in public schools. Concerning the influence of the factors of the Skill Test upon the factors of accounting teaching, the teachers assent to the proposition that the Skill Test influences the factors of accounting teaching, with 77.5% of the subjects holding that teaching schedule is influenced, 72.6% holding that teaching evaluation is influenced, 66.5% holding that curriculum material is influenced, 60.0% holding that teaching methods are influenced, and 53.4% holding that teaching goals are influenced. Moreover, regarding the factors of the Skill Test influencing accounting teaching, 72.5% of the subjects hold that testing materials of the skill-test influence accounting teaching, 71.6% hold that testing dates influence accounting teaching, 65.4% hold that testing materials of the academic-test influence accounting teaching, 61.4% hold that students’ passing rates influence accounting teaching, and 59.0% hold that efficacy of the technician’s certificate influences accounting teaching.