摘要： 企業常以工作績效考核員工表現，而學校則以學業成績或學習成效評估學生績效。然相同的學習環境為何學生的學習成效卻相去甚遠，引發本研究之動機。本研究以我國大專院校會計系學生為對象，採問卷調查法，分析學生之內外控人格特質、自我效能及核心能力，並探討內外控人格特質、自我效能、核心能力對學習成效之影響。期冀研究結果可瞭解影響大專院校會計系學生學習成效之原因，供師生提升學生學習成效之參考。 研究結果發現，受試者在學習過程中，如對自己的學習情況愈有信心，學習成效愈佳，尤其愈能掌握自己的學習情況時，學業表現愈佳。受試者之核心能力對其學習成效之學習態度、學習方式與人際關係有顯著正向影響。受試者越偏內控人格特質，其自我效能之目標掌握程度與抗壓信念越高。內控取向者之學業表現顯著優於外控取向者，且會協助同學一同達成任務，增進與同學間之互動。內控取向者若兼具較佳的邏輯思考能力，則有更好的知識獲得與統整方式。 Abstract： Companies usually use job performance to appraise employees’ presentation; schools normally use learning achievement to measure student’s performance. The motivation of this study is to investigate the reason why students'' academic performance is significant differed from each other in the same academic environment. It applied questionnaire survey to investigate the relationships among students’ personality, self-efficacy, core competency and their learning achievement in the accounting department of the university in Taipei, Taiwan. Hopefully, the findings may be able to provide a few suggestions for academic institute to improve students’ performance. The research findings suggest the more students are self-confident in learning process, the better study performance they have, especially when they are able to control their owns study situation. In addition, students’ core competencies have impacts on their learning attitude, study methods and interpersonal relationship. Students who are internal locus of control are more objective orientation and pressure resisting. Their academic achievement is better than the students who are external locus of control. They are willing to help and interact with other classmates. If they also have logical thinking ability, then would have better knowledge acquirement and integration skills.
