本研究目的在於探討學生內在驅動因素與外在環境對會計學習之影響，研究中採用問卷調查方式，以國立、私立七所大專院校會計科系學生為調查對象。實證結果指出，內在因素方面，學習動機與學習態度會影響認知學習成效。外在環境方面，班級氣氛與學習環境對認知學習成效具有顯著影響作用。另外，本研究亦發現，女學生學習態度優於男學生，而私立學校會計系學生學習動機與學習態度優於國立學校學生。
This study aims to examine the impact of various students’ external and internal factors on accounting learning. To fulfill the purpose, a questionnaire approach is taken and accounting students from 7 public or private universities are used as the subjects. The empirical results demonstrate that the internal factors learning motivation and learning attitude and the external factors class atmosphere and learning environment can affect students’ perceived learning outcome. In addition, the study indicates that female students are better than male students in terms of learning attitude, and private school students are better than public school students in either learning motivation or learning attitude terms.
