會計原則變動對大專校院學生學習風格、溝通焦慮、模糊容忍度與學習成效之影響——以我國導入國際財務報導準則（IFRSs）為例

The Impact of Accounting Policies Changes on Learning Style, Communication Apprehension, Ambiguity Tolerance and Learning Achievement–The accounting Principle adapted ＂IFRSs＂ as an Example

我國自2015年起，為使會計原則能與國際接軌以吸引外資，會計原則全面導入國際會計準則（IFRSs），造成大專校院103學年度（含）以前入學學生，歷經會計原則變動。本研究關注大專校院學生在面臨會計原則變動時，是否會影響學習成效，因此以會計原則導入IFRSs為例進行探討。此外，更分析學習風格、溝通焦慮、模糊容忍度對學習成效的影響。最後，確立在不同學習風格間，是否會透過溝通焦慮、模糊容忍度的中介而影響學習成效。本研究採便利抽樣回收有效問卷204份，統計分析方法經描述性統計、單一樣本t檢定、獨立樣本t檢定、Pearson相關、線性迴歸、逐步多元迴歸與階層迴歸進行量化分析。研究結果發現：1.大專校院大學生在會計教育課程上存在溝通焦慮；2.曾經歷會計原則變動者，反具較低的溝通焦慮、較高的模糊容忍度及學習成效。男性相對女性，在書面溝通上具顯著較低的溝通焦慮；3.確立溝通焦慮對模糊容忍度、學習成效具負向影響效果，模糊容忍度對學習成效具正向影響效果，學習風格對溝通焦慮、模糊容忍度與學習成效具顯著影響效果；4.在學習風格與學習成效間，以溝通焦慮、模糊容忍度為其中介變項。最後，提出若建議，期望提供會計教育單位、教育主管機關以及後續研究之參考。

Since 2015, the accounting principle was adapted IFRSs in order to meet international standards to attract foreign investment. The students who enrolled in universities in 103 academic year or before have experienced the changes in accounting policies. This study focused on university students who have experienced the changes in accounting policies whether they would affect the learning achievement under the accounting principle adapted IFRSs. Besides, this study also analyzed the relationships among learning style, the communication apprehension, the ambiguity tolerance and the learning achievement. Finally, the study explored the communication apprehension and the ambiguity tolerance would be the mediating variables between learning style and learning achievement. In this study, 204 valid returns were collected and the statistical analysis methods were analyzed by descriptive statistics, t-test, Pearson's correlation coefficient, linear regression and hierarchical regression. The results found that: 1) The students had communication apprehension in the college accounting course; 2) The students experienced the changes in accounting policies with lower communication apprehension, higher ambiguity tolerance and learning achievement. Male students had significantly lower communication apprehension in written communication than female students did; 3) Communication apprehension had a negative impact on ambiguity tolerance and learning achievement. Ambiguity tolerance had a positive impact on learning achievement. Learning style had a significant impact on the communication apprehension, ambiguity tolerance and learning achievement; 4) Communication apprehension and ambiguity tolerance had mediating effect between learning style and learning achievement.