基於元宇宙應用技術之情境式教學法研究-以會計學為例

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Title:	基於元宇宙應用技術之情境式教學法研究-以會計學為例
Other Titles:	Research on Context-based Teaching Methodology in Accounting Using Metaverse Technology
Authors:	林佩蓉 Lin, Pei-Jung
Contributors:	胡亞平 Hu, Ya-Ping 會計與資訊學系
Keywords:	擴增實境;虛擬實境;情境式元宇宙教學法;教學法;元宇宙;會計學 Augmented reality;Virtual reality;Situational Metaverse teaching method;Teaching method;Metaverse;Accounting
Date:	2023
Issue Date:	2023-11-22 01:33:50 (UTC+0)
Abstract:	在科技蓬勃發展之際，新知識及教育技術不斷迅速演變，教育方式不斷進行改革，使教師教學方式不斷的改變，如何選用最合適的科技應用於教育領域，並有效提升教學成果，一直都是各領域學者、老師們追求的目標。近年來因元宇宙(Metaverse)題材興起，因此，本研究將元宇宙技術中之虛擬實境(VR)及擴增實境(AR)導入會計學，開發元宇宙情境式教材，以提高學生學習會計之動機及效果。本研究應用MAKAR XR編輯平台設計並開發虛擬實境及擴增實境情境式教材，並以建構元宇宙(Metaverse)應用於初級會計學之信度及效度的構面指標分析驗證教材在會計學教學上的效果，研究結果顯示，使用VR情境式對話教材可以引起學生對初級會計學的好奇心，進而提升學習注意力及滿足感。AR隨堂測驗也能加強學生學習印象及深刻記憶。研究的結果發現，學生對於會計學習效果及動機表現有良好的評價。其次，本研究的問卷經檢定發現具有較高的信度和效度，未來可作為相關領研究驗證問調查工具。綜合上述，本研究建構的元宇宙初級會計數位教材可以提升學生的學習意願與效果，也可以作為學校、學生或相關領域課程在教學上的參考。 During the flourishing development of technology, new knowledge and educational technologies are rapidly evolving, leading to continuous reforms in educational approaches and resulting in constant changes in teaching methods. The selection of the most suitable technology for application in the field of education, and effectively enhancing teaching outcomes, has always been a goal pursued by scholars and teachers in various fields. In recent years, there has been a rise in interest in the concept of the Metaverse, and therefore, this study incorporates virtual reality (VR) and augmented reality (AR) technologies from the Metaverse into accounting education, aiming to develop immersive instructional materials that can enhance students' motivation and learning outcomes in accounting. The study utilizes the MAKAR XR editing platform to design and develop VR and AR immersive instructional materials and analyzes the construct indicators of reliability and validity when applying the Metaverse to introductory accounting education, in order to verify the effects of the instructional materials in accounting education. The research results demonstrate that the use of VR immersive dialogue materials can arouse students' curiosity in introductory accounting, thereby enhancing their learning attention and satisfaction. Additionally, in-class AR quizzes can reinforce students' learning impressions and deep memory. The study findings indicate that students have a positive evaluation of the effectiveness and motivation of accounting learning. Furthermore, the questionnaires used in this study have been validated with high reliability and validity and can serve as valuable research tools for future verification and investigation. In conclusion, the Metaverse-based digital instructional materials developed in this study can enhance students' willingness and effectiveness in learning accounting, and serve as a reference for schools, students, and relevant courses in terms of teaching.
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