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NTU Management Review
Vol. 32 No. 3 Dec. 2022, 35-78
DOI:10.6226/NTUMR.202212_32(3).0002

The Effect of Adopting Case Method with the Modified
Consulting Exercise on Students’ Critical Thinking Disposition
and Learning Interest

改良式管顧練習個案教學法對學生批判性思考意向與學
習興趣的影響

Yu-Lin Chen, Department of Accounting Information, National Taipei University of Business
陳玉麟 / 國立臺北商業大學會計資訊系
Mei-Chu Huang, Department of Accounting, Chung Yuan Christian University
黃美珠 / 中原大學會計學系
Received 2019/10, Final revision received 2022/5

Abstract
This study reports and analyzes the results of a teaching experiment involving
undergraduate students taking managerial accounting course at a university under the
technological and vocational education system in Taiwan. The same instructor teaches the
same course in three different teaching methods, namely lectures, traditional case method,
and Case Method with the Modified Consulting Exercise (CMMCE). Our results indicate
that adopting CMMCE improves students’ learning effectiveness significantly in terms
of critical thinking disposition and learning interest when compared with the other two
conditions. However, we find no significant difference r between students taught in the
traditional case method and in lectures.

【Keywords】Case Method with the Modified Consulting Exercise, critical thinking
disposition, learning interest, managerial accounting, technological and
vocational education

摘 要
本研究報導與分析 一項教學實驗的結果。某科技大學修習管理會計的學生參與此項
實驗並分派到下列三組之一：教師單向講授法（簡稱講授法）、傳統個案教學法與改
良式管顧練習個案教學法。實驗結果發現，施以改良式管顧練習個案教學法，在學生
批判性思考意向以及學習興趣之提升上，皆優於其餘兩種方法。然而，施以傳統個案
教學法與施以講授法之間，並未發現顯著的差異。
【關鍵字】 改良式管顧練習個案教學法、批判性思考意向、學習興趣、管理會計、技
職教育

領域主編：杜榮瑞教授

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