本研究報導與分析 一項教學實驗的結果。某科技大學修習管理會計的學生參與此項實驗並分派到下列三組之一：教師單向講授法（簡稱講授法）、傳統個案教學法與改良式管顧練習個案教學法。實驗結果發現，施以改良式管顧練習個案教學法，在學生批判性思考意向以及學習興趣之提升上，皆優於其餘兩種方法。然而，施以傳統個案教學法與施以講授法之間，並未發現顯著的差異。

This study reports and analyzes the results of a teaching experiment involving undergraduate students taking managerial accounting course at a university under the technological and vocational education system in Taiwan. The same instructor teaches the same course in three different teaching methods, namely lectures, traditional case method, and Case Method with the Modified Consulting Exercise (CMMCE). Our results indicate that adopting CMMCE improves students’ learning effectiveness significantly in terms of critical thinking disposition and learning interest when compared with the other two conditions. However, we find no significant difference r between students taught in the traditional case method and in lectures.