本研究主要是以多元學習對於學習效果之比較研究－以記帳士考試為例；以記帳士考生源自於學習動機與網路自我學習效能，而採取多元學習方式，從李強記帳士部落格下載記帳士考試考試的教材，加以學習，學習方式分為學習記帳士PDF教材講義，另一種是學習記帳士影音教材，並施以測驗，再利用問卷，以探討記帳士考生的學習者滿意度及學習成效。
本研究將利用問卷、SPSS統計方法執行研究。描述性統計分析可以了解記帳士考生的學習動機的強度。相關係數分析法可以以了解記帳士考生的學習滿意度與學習成效之間的關係。迴歸分析法則以了解記帳士考生的學習滿意度與學習成效分析。藉由多元學習對於學習效果之比較研究，可以發現學習者的滿意度及學習成效。
A Comparative Study of Multi-learning for Effects：A Cost Study of Examination for Bookkeepers. Therefore, we study bookkeeper examinees do online learning by downloading the practice materials from Lee-Chen Bookkeepers Blogs, derived from the learning motiva-tion and network self-learning performance. There are two methods for online learning, one is PDF handouts, the other is video materials with excercises and questionnaire to investigate the learning effectiveness and satisfaction.
The study used questionnaire with SPSS as research method. Descriptive statistical method analysis the power of learning motivation from bookkeeper examinees. Correlation coefficient analysis investi-gates the relationship of learning effect and satisfaction. Furthermore We found learning effect and satisfaction via comparative analysis of multi-learning and learning effect.
