教學實踐研究 -第1卷 第1期 (2021-05-26)
一般論文

應用「作業價值管理」(AVM)理論於商管領域之教學實踐研究

吳安妮 (Wu Anne) 國立政治大學會計系講座教授
第1卷第1期,P25-52
10.7007/JSoTL.202103_1(1).0006
大學教師如何將「理論知識」與「實務運用」緊密地結合,解決「學用落差」問題,係大學在「轉型升級」過程中刻不容緩的課題。本研究應用本人所研發且已在企業界運用多年的作業價值管理(Activity Value Management, AVM)系統,整合教師「專業學習社群」、IT學習、個案教學與體驗式學習的理論與原則,提出創新的「教學實踐」研究。以7位跨校、跨區所組成的AVM專業學習社群教師,於107學年度在大學部及研究所開設的11門與AVM有關之課程,研究對象共有395位學生,運用4階段之創新實踐教學方法,包括:AVM之理論教學、IT教學、個案與體驗式教學以及全國創意競賽等來檢視學生學習成效。本研究結果發現:1.私立大學學生在AVM理論知識學習成效雖然不如公立大學,但在後面3個階段之AVM學習成效卻高於公立大學;2.除了全國創意競賽外,一般大學學生之學習成效比科大來的好;3.碩士班學生在「理論知識」與「個案教學」之學習成效比大學部學生好,然而大學部學生在IT與創意競賽之學習成效都比碩士班學生高;4.IT教學能使「AVM學習成效」達到最佳情況;5.IT教學適合各校及各層級之學生,大學部與科大學生則適合「AVM全國創意競賽」。整體而言,透過4個階段之AVM教學實踐,學生的平均學習成效皆呈現增加的趨勢。未來將透過運作與發展已達到相當成熟之AVM校際社群,將AVM創新實踐教學方法擴展到全國各大學,培養學生具備為企業解決「實務管理問題」的能力,提升學生之「就業競爭力」。
IT教學,作業價值管理AVM,個案教學,學習成效,體驗式學習
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JSOTL

The Teaching Practice Research of Applying the Theory of Activity Value Management (AVM) in Business and Management

Wu Anne
Volume 1/ Issue 1, P25-52
10.7007/JSoTL.202103_1(1).0006
Most universities face a transformation when bridging the gap between “theoretical knowledge” and “practical application.” This research employs Activity Value Management (AVM) developed by the author and applied in many enterprises in Taiwan for teaching and proposes AVM “innovative teaching implementation” methods based on the theories and principles of teachers’ professional learning communities, information technology (IT) learning, case teaching, and experiential learning. The AVM teachers’ professional learning community consists of 7 cross-school professors who taught 11 AVM-related courses and 395 students in 2018. This study utilizes four-stage teaching methods to examine the learning effectiveness of students: AVM theoretical teaching, IT teaching, case and experiential teaching, and national creative competition. The findings of this study are that: 1.although learning effectiveness for the theoretical knowledge of private university students is not as good as that for public university students, their learning effectiveness in the next three stages is better than that of public university students; 2.except for national creative competition, public university students’ learning effectiveness is better than that of students at universities of science and technology; 3.master students’ learning effectiveness is better than college students’ in “theoretical knowledge” and “case teaching”, but the learning effectiveness of college students is higher in IT and the creative competition aspects compared to master students; 4.IT teaching helps the “AVM learning effectiveness” achieve the best scenario; 5.IT teaching is suitable for students at all schools and all levels, and “AVM national creative competition” is suitable for college students at universities and universities of science and technology. Overall, through the four stages of teaching implementation, the average learning effectiveness of students shows an increasing trend. In the future, through a properly-operated and fully-developed AVM intercollegiate community, the innovative implementation teaching method of AVM will be extended to universities around the country to cultivate students’ ability to solve “practical management problems” for enterprises and enhance their “employment competitiveness”. The author aims to achieve the goal of “combining knowledge and skills” and to assist students in becoming the core “management talents” needed by enterprises.
IT teaching, activity value management, case method, learning effectiveness, experiential learning