本文將個案學校95至97學年度入學之會計系學生區分成「大學指考分發生」、「大學甄選入學(學校推薦)生」，以及「四技二專技優/推甄入學生」等三類，除了探討其學習表現與適應概況外，並針對這三種入學管道學生在95至97學年度的學業成績表現進行比較分析。實證結果發現，在學習適應概況方面，就學習時程而言，以大一休退學的人次是最高，其次是大二，大三則是最低；且以學業成績不佳而遭退學者占大多數。在學習表現方面，四技二專技優/推甄入學生普遍優於大學指考分發入學生與大學甄選入學(學校推薦)生。在各科(項)目與整體成績方面，四技二專技優/推甄入學生在大一的初級會計學(一)、初級會計學(二)、初級會計學習作(一)、初級會計學習作(二)、經濟學(一)，經濟學(二)，大二的中級會計學(二)，以及大三的成本及管理會計學(二)與大三上學期學業成績排名百分比等九個科(項)目上，表現均明顯優於其他管道入學學生。 This paper investigates the differences of scholastic achievements among accounting major undergraduate students under the multichannel college/university admission system in the period of the academic year 2006 and 2008 in a private university in Taiwan. The channels students admitted to the university are classified into three categories, including CEEA (college entrance through examination and allocation), CAR (college admissions via recommendation), and TJCAS (4-year technological & 2-year junior college admission via selection). The empirical evidence shows that students from the TJCAS channel are more adapted to the new learning environment, and generally superior to those from the other two channels, especially with statistical significance in the courses of Principles of Accounting (I), Principles of Accounting (II), Practice in Accounting Principle (I), Practice in Accounting Principle (II), Economics (I), Economics (II), Intermediate Accounting (II), Cost & Managerial Accounting (II), as well as the ranking of first-semester grade point average in the junior year.
