[[alternative]]The study on Developing a Tool to Diagnose Misconceptions of Commerce Students about The Cost of Long-term Debt Securities Investments

碩士商業教育學系[[abstract]]本研究目的在探討商職學生對「長期債券投資成本」的迷思概念，並發展二段式診斷工具測驗試題。所選擇的研究對象為商業類學生，從台南縣高中（含綜合高中）選擇三所學校，共計91位學生進行半開放式問卷施測，再由其中選取9位晤談樣本，用以蒐集迷思概念的理由；相同樣本學校學生，做二段式診斷工具初稿的施測，施測人數有79人，有效問卷數75份。 二段式診斷測驗工具的發展，經由半開放式問卷、多次對學生晤談、二段式診斷工具初稿測驗後完成。施測結果分別依半開放式問卷、晤談、及二段式診斷工具所蒐集到的資料分析，了解學生在「長期債券投資成本」的迷思概念，並建立問卷的專家效度、表面效度、內容效度、與庫李信度。 二段式診斷工具測驗試題由整體測試結果分析，庫李信度值為0.758，具有良好的信度，分別從研究對象與對學生的晤談結果的理由配合課程內容分析，亦具有良好的內容效度及專家效度，都可證實所發展的二段式診斷工具有良好信效度。 從測驗的結果分析，「長期債券投資成本」學生的迷思概念，依概念主題可歸納為下列四項類型：1、在長期債券投資定義的迷思：學生誤認「長期持有」為持有期間長短；不清楚公司債票券上應載明之要件；知道長期債券投資目的，卻不懂以利息來做長期債券投資的原因；2、在投資成本的迷思：學生知道成本原則的定義，但運用在數字的計算、「必要支出」的判斷、及現值折算問題時，會混淆不清； 3、在投資情形的迷思：學生在市場利率與票面利率的判斷上會混淆且前後會不一致；投資金額的計算，會考慮不週延，如應收利息期間的錯誤等；4、在帳務處理的迷思：學生常會忽略是否有過期利息的部份，以致分錄少了應收利息。部份學生會計科目與公司債發行者的科目會混淆。[[abstract]]The main purpose of this research is to investigate the commerce-oriented students’ misconceptions for the unit “The Cost of Long-Term Debt Securities Investments”, to understand the reasons of these misconceptions, and to develop the two-tier diagnostic test. The samples were taken out of 3 classes of commerce students from 3 senior high schools located in Tainan country. There were 91 commerce students to join the half-open-questionnaire test, and then 9 of the participants were invited to join the qualitative interview for further understanding those reasons of students’ misconceptions. Last, we tested and developed the two-tier questionnaire. There are 79 samples were tested, the valid samples were 75. The two-tier diagnostic test is accomplished by semi-open-questionnaire, qualitative interviews, and two-tier choice pretest. The results of the test are distributed according to the reasons of students by using half-open-questionnaire, qualitative interviews, and two-tier choice pretest. The analysis of the result is to realize these misconceptions of students’ who have learned the cost of long-term debt securities investments theorem, and to establish the surface, content, expert, and Kuder-Richards on reliability validity of diagnostic Tools. Analyzing the result of the test, the two-tier diagnostic instrument have high reliability. Kuder-Richardson reliability equals 0.758. Individually different reasons analysis and students’ knowledge analysis supported the two-tier diagnostic instrument with high construct validity. Experts analyzed the primarily two-tier diagnostic test and qualitative interviews supported the two-tier diagnostic test with high content validity and high reliability. Analyzed from the result of test, the misconceptions of students in “The Cost of Long-Term Debt Securities Investments” are generalized as the following 4 modes: 1.The misconceptions on the definition on long-term debt securities investments. There are mistakes about that the period of long-term investments, the sufficient conditions on debt securities. The samples understand know-what about long-term debt securities investments, but don’t understand know-why. 2. The misconceptions on the cost of long-term debt securities investments. The samples understand know-what about the principle of cost, but are confused about the arithmetic account. They also fail to judge necessary expenditure, and to account the present value. 3. The misconceptions on the classes on long-term debt securities investments. The samples are confused about judging the rate of interest between market and bond. They are not careful enough in accounting the receivable interest. 4. The misconceptions on accounting about long-term debt securities investments. They have forgotten about overdue interest. The samples usually forgot the receivable interest account. The account between bondholder and issuer always confused some samples