遊戲式學習促進會計課程學習投入之研究

The Study of the Game-Based Learning Applied in Accounting Course to Enhance Learning Engagement

本研究應用遊戲式學習於會計學中，試圖發掘遊戲在會計教育上的價值。根據課程目標與課程內容，以一完整有脈絡的故事結合會計知能發展出「守護檜季森林」數位遊戲，作為研究工具。研究對象為私立科技大學企業管理系修習會計學的學生，並區分為實驗組（39位）及控制組（40位），以準實驗法的等組前、後測設計，探討遊戲式學習對教學成效、學習滿意與學習投入的影響。經為期6週的實驗教學，輔以「守護檜季森林」數位遊戲進行教學。數據蒐集以自編會計學測驗及參酌相關文獻引用編製之學習滿意度及學習投入問卷，分別對實驗組與控制組學生施測。經共變異數分析結果，在排除前測的影響後，依據後測的調整後平均數顯示，實驗組學生的成績顯著高於控制組，而問卷分析結果對會計學課程中導入遊戲式學習有正向回饋，顯示遊戲式學習有助於會計學習成效，最後，提出研究建議，期能幫助學生提升會計學習成效。

The purpose of this study was to discover the value of game-based learning in accounting by applied digital games in accounting education. A designed “Guard for Accounting Forest” digital game as a research tool was developed by research teams and the game was integrated well-structured contexts story and accounting knowledge points. The quasi-experimental “equivalent pre-test post-test design” was employed to examine the learning performance of game-based learning, satisfaction, and engagement in this study. The participants were selected from the Department of Business Administration of Technology University located in northern Taiwan. Total of 79 participants from two classes that assigned as experiment group (39) and control group (40). Six weeks of experimental teaching was conducted and applied the designed digital game “Guard for Accounting Forest” as a teaching tool during the period. Data were collected by a self made accounting knowledge quiz. Further, learning satisfaction and learning engagement survey were conduct to collect participants’ responses. The results of covariance analysis by quiz mean scores demonstrated that adjusted post-test mean scores were experimental group higher than the control group. The survey result supported that game-based learning could enhance the learning engagement and the learning outcome as well. In summary, the suggestions were provided for accounting educators to promote students’ achievement when they learning accounting knowledge.