Following the development of information technology, information has been widely incorporated into the promotion of teaching. Thus, testing methods have gradually advanced from paper-pencil tests to computerized testing; teaching materials have advanced from computer-aided instruction in the past to online reading without limitations to time and space. This study focuses on senior commercial high school accounting courses to establish a suitable item bank system and online instructional materials, and to establish a remedial instruction system that connects test results and instructional materials; in hopes of assisting the achievement of educational targets and effective utilization of educational resources. Finally, questionnaires of trial experiences are used to understand student perspectives, as a reference for the evaluation of this study.
In compiling an item bank, the researcher used various test theories, especially classical test theory parametric indicator. Through the examination of expert validity, the test questions were revised. After a pre-test of students to discard test questions that are below 0.25 in discrimination, the overall item bank difficulty reached an average of 0.5, and its reliability coefficients were generally over 0.8. As for online instructional materials, the Instructional Design Model was followed, and material content was established through the five major procedures of analysis, design, development, implementation, and evaluation. The steps were target analysis, learner analysis, instructional material analysis, media analysis, instructional strategic design, course content design, screen aesthetic design, system procedure design, and software, media, and system integration. Additionally, dynamic webpage techniques were used, which reveal the chapters to which student mistakes belong, and link to related instructional materials. Students can have remedial instruction without temporal or spatial limitations.
From the questionnaires about trial experiences, students think that accounting is a difficult academic subject, there is low learning interest in accounting, and the grades are not very good; however, they have positive outlooks on online tests, on-line teaching, and remedial instruction systems. Also, students with different self-cognitions do not have significantly different views of online tests, on-line teaching, and remedial instruction systems. For students with high scores and low scores, aside from a significant difference in terms of online tests, they do not have significantly different views of online instructional materials and remedial instruction systems