商職學生「應收票據」迷思概念診斷工具發展之研究

• Main Author: 邱麗玉
• Other Authors: 陳美紀
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/97414147248343161844

碩士 === 國立彰化師範大學 === 商業教育學系 === 95 === ABSTRACT The purpose of this research is to investigate the commercial vocational school students’ misconceptions about the unit of “Notes Receivable,” to understand the causes of these misconceptions and the distribution of the misconceptions among the students, and to develop the two-tiered diagnostic test. The samples are taken out of four classes of commercial vocational students from one private senior high school located in Taichung city. There were 192 commercial vocational students joining the semi-open questionnaire, and then eight of the participants were invited to join the qualitative interview for further understanding the causes of the students’ misconceptions. Last, we tested and developed the two-tiered questionnaire. There are 151 samples tested, and the valid samples are 151. Analyzing the result of the test, we found that the two-tiered diagnostic instrument has high reliability, and the Kuder-Richardson reliability is up to 0.7263. Judging from the analyses of both the questionnaire and the interviews with the students on the related curriculum, we conclude that the two-tiered diagnostic instrument is of high content validity and expert validity. 　Analyzed from the result of the test, the misconceptions of the students about “Notes Receivable” are generalized as the following four modes: 1. The definition and meaning. 2. The interest calculation. 3. The evaluation. 4. The description and expression of bookkeeping and financial statements. In addition, it is displayed that both the international trade students and the data processing students are generally confused about the common extent on the unit of “Notes Receivable” according to the distribution of the misconceptions. Furthermore, the percentage of the misconceptions of the data processing students is a little higher than that of the international trade students. Key words：commercial vocational school students, notes receivable, misconceptions,distribution, two-tiered diagnostic instrument.