中国大学本科管理会计试题所强调的学习层次探讨  

A Study of Learning Levels Reflected in Management Accounting Examinations for Undergraduate Students in Chinese Universities

作　　者：周齐武[1] 杜荣瑞[2] 肖泽忠 王斌[4] 

机构地区：[1]美国圣地亚哥州立大学 [2]台湾大学 [3]英国加的夫大学 [4]对外经济贸易大学,北京100029

出　　处：《北京工商大学学报（社会科学版）》2007年第6期57-62,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：本文研究了中国22所大学本科管理会计期末考题所强调的学习层次。将所有考题依照Bloom(1956)的六个学习层次(即知识、理解、应用、分析、综合或评鉴)进行分类,本文发现,平均而言,这些试题所强调的学习层次仅在理解与应用间,虽然较Chow et al.(2000)所发现的学习层次似有提升。由于考试影响学习,这种命题会使得学生忽略在分析、综合及评鉴层次的学习。由于属于分析、综合或评鉴层次的题目不论在命题或阅卷上都相对费时费力,建议大学改变相应的行政措施(如教学监督、评估、和支持)促使教师转向这些层次的命题。This thesis examines the learning levels as reflected in undergraduate management accounting examination papers in 22 Chinese universities. It classifies an examination question into one of six levels of learning according to Bloom （1956）： knowledge, comprehension, application, analysis, synthesis and evaluation. It finds that on average the examination questions were set on the level between comprehension and application, seemingly higher than the level identified in Chow et al （2000）. As examination affects learning, these lower levels of examination questions could cause students to neglect learning at higher levels. It takes more time and more efforts to conduct examinations at higher levels including analysis, synthesis and evaluation, universities should implement appropriate administrative measures （such as monitoring, evaluation and support） to urge the teachers to turn to the desirable levels.

关 键 词：管理会计试题 学习层次 

分 类 号：F230[经济管理—会计学]