摘要
对众多商业门类而言,会计学可谓是基本的工具。凡是在大学里学习了商业专业的学生都会发现,专业中的许多商业课程都需要他们掌握基础会计课程中所学的基本会计技能。因此,能否在基础会计课程的学习中取得好的成绩,对他们以后在商界的成功发展或学好本专业的其他课程是至关重要的。究竟有哪些因素促使学生在大学基础会计课程中取得骄人成绩,是会计学与教育学专家们十分感兴趣的一个课题。到目前为止,这种研究的主要方向仍是传统教学模式下对上述因素的探讨。本文旨在鉴别可能对香港公开大学的学生成绩造成影响的诸因素,并力求有个别有联系地评价远程教学中这些因素与学生成绩的关系。
Accounting educators are deeply interested in researching into the multitude of factors that contribute to successful performance in university introductory accounting. Research efforts to date, have been channeled primarily towards such factors influencing performance of introductory accounting within the traditional university classroom setting. This study identifies ten factors possibly having an influence on the perfornance of the Introduction to Accounting course at the Open University of Hong Kong and endeavours to assess singly and jointly for the first time, within a distance learning enviroment, the relationship between these factors and the performance of the Introduction to Accounting core course. Multiple linear regression analysis was used to study the relationship between performance in the 'introduction to Accounting' course and the aforementioned factors.
With the exception of certain factors that are non-applicable in the distance learning environment, we conclude that factors affecting students' performance in university introductory accounting are basically the same in both traditional classroom teaching and distance learning universities.
出处
《开放教育研究》
1999年第Z1期41-44,95,共5页
Open Education Research
