儘管期望—價值理論是解釋學習者動機的重要框架之一，成本概念在過去的研究中卻相對被忽略。 成本——作為一個多面向的負向動機構念，能有效解釋學習者的逃避動機及其負向的學習行為與 學業成就。基於此，本研究編製一套特定於臺灣國中生數學領域的成本量表，並對其信度與效度 進行考驗。研究以 679 位國中生為樣本，透過結構方程模式進行資料分析，結果顯示：一階四因 素的成本模式具有良好的適配度、幅合效度及區別效度，顯示該量表具有良好的信度與效度，能 有效解釋國中生的成本信念。其次，成本能顯著預測動機涉入及學業成就，但不同成本對學業結 果的影響存在差異。具體而言，情緒成本顯著預測非適應性動機涉入，並負向預測適應性動機涉 入及學業成就，最能代表成本此一構念的負向動機特質。機會成本能顯著預測非適應性動機涉入， 而自我成本則負向預測部分非適應性動機涉入（即逃避求助），但卻正向預測學業成就。與本研 究預期相反的是，努力成本正向預測適應性動機涉入，負向預測非適應性動機涉入，但對學業成 就無顯著預測效果。本研究根據結果進行討論，強調了不同成本在教育實踐中的應用性，並進一 步針對未來研究提出建議。

Motivation in learning has long been a critical issue in educational psychology, as it directly influences students’ academic achievement and learning behaviors (Lin, 2022; Schunk et al., 2008; Shih, 2006). Among the various theoretical frameworks in motivation research, the contemporary expectancy-value theory (EVT) has emerged as one of the most influential models, as it explains the extent of learners’ motivation and their academic-related choices and behaviors. EVT posits that learners’ motivation depends on their expectations of success and their subjective valuation of a given task (Eccles et al., 1983). When learners perceive a task as highly important and valuable and believe in their ability to succeed, they are more likely to engage in learning and achieve higher academic performance (Wigfield & Eccles, 2000). Although the constructs of expectancy and value have been extensively examined in numerous studies and have been established as key predictors of academic outcomes, the construct of cost has received relatively less attention. Cost is a multidimensional concept that describes the sacrifices learners must make to complete a learning task, such as time, effort, and psychological pressure (Eccles & Wigfield, 2002). In recent years, researchers have increasingly recognized that cost, as a negative motivational construct, plays a crucial role in explaining avoidance motivation and maladaptive learning behaviors and outcomes (Jiang et al., 2018). Given that previous empirical studies have primarily focused on the effects of expectancy and value on learning behaviors, research on cost remains limited. This has led to an insufficient understanding of avoidance behaviors and negative motivation among learners. Moreover, conflating cost with other values (e.g., intrinsic, attainment, and utility value) may obscure its unique influence on learning behaviors, thereby preventing educators from effectively addressing students’ challenges and resistance in learning (Wigfield et al., 2017). Furthermore, most existing cost measurement instruments have been developed in Western cultural contexts, and research on cost beliefs in Taiwan remains scarce. Only a few studies (e.g., Goh, 2021; Huang, 2024) have adopted measurement tools developed abroad, and the reliability and validity of cost scales have yet to be fully examined in the local context. To address this research gap, the present study develops a cost belief scale specifically for junior high school students in Taiwan based on Jiang’s (2015) cost classification framework. This scale aims to more accurately capture students’ motivational states and provide valuable insights for future research and educational practices. In summary, this study focuses on the mathematics domain among junior high school students in Taiwan, aiming to develop

成本、動機涉入、期望—價值理論、學業成就

cost, motivational engagement, expectancy-value theory, academic achievement