اخبار و اعلانات
آمار
| تعداد نشریات | 38 |
| تعداد شماره‌ها | 1,258 |
| تعداد مقالات | 9,115 |
| تعداد مشاهده مقاله | 8,327,455 |
| تعداد دریافت فایل اصل مقاله | 5,041,103 |
الگوی سنجش سواد مالی کارکنان ذی‌حسابی فراجا | ||
| پژوهش‌های راهبردی بودجه و مالیه | ||
| دوره 5، شماره 4 - شماره پیاپی 20، دی 1403، صفحه 153-186 اصل مقاله (1.3 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| نویسندگان | ||
| منصور روضه ای* 1؛ مصطفی حبیبی2 | ||
| 1عضو هیئت علمی دانشگاه علوم انتظامی امین | ||
| 2دانشجوی دکتری دانشجوی دکتری مالی گرایش مهندسی مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران. | ||
| تاریخ دریافت: 13 اردیبهشت 1403، تاریخ بازنگری: 10 شهریور 1403، تاریخ پذیرش: 11 دی 1403 | ||
| چکیده | ||
| هدف این پژوهش ارائه الگوی سنجش سواد مالی کارکنان ذی‌حسابی فراجا است. این پژوهش از لحاظ هدف، کاربردی، از نظر نحوه جمع‌آوری داده‌ها، کیفی، روش تحلیل نیز روش تحلیل داده بنیاد و روش نمونه‌گیری، هدفمند و نظری تا رسیدن به اشباع نظری است و از مطالعات کتابخانه‌ای (اسناد بالادستی) و مصاحبه نیمه ساختاریافته با خبرگان دانشگاهی و متخصصان ذی‌حسابی، داده‌ها جمع‌آوری شدند. در مرحله کمّی برای اعتباریابی مدل از روش مدل یابی معادلات ساختاری به روش حداقل مربعات جزئی با نرم افزار PLS استفاده قرار گردید که ابتدا مدل ارائه شده از طریق تحلیل عاملی تأییدی بررسی شد و سپس مدل ساختاری از طریق برآورد مسیر بین متغیرها و شاخص‌های برازش مدل بررسی گردید. شاخص‌های برازندگی مدل حاکی از برازش مطلوب داده‌ها با مدل مفهومی است و مؤید داده‌های کیفی بوده است. اشتغال و فضای کار؛ تحصیلات و دانش علمی؛ مهارت‌های فنی و تخصصی و قوانین و مقررات به‌عنوان شرایط علّی. آموزش؛ ارزیابی عملکرد؛ سیستم‌های انگیزشی؛ توجه به تخصص و علاقه و انتقال دانش و تجربه به‌عنوان راهبردها. کاهش تخلفات مالی و حفظ اعتبار سازمان؛ کارائی و اثربخشی ذی‌حسابی و استفاده مؤثر و بهینه از منابع به‌عنوان پیامدها. فناوری‌های نوین؛ ویژگیهای فردی؛ دسترسی به منابع دانش؛ شرایط اقتصادی کشور و سازمان و تعاملات درون‌سازمانی به‌عنوان شرایط زمینه‌ای و محیط و مقررات حاکم بر آن به‌عنوان شرایط مداخله‌گر شناسایی شدند | ||
| کلیدواژه‌ها | ||
| سواد مالی؛ سنجش؛ الگو؛ ذی‌حسابی؛ فراجا | ||
| عنوان مقاله [English] | ||
| The Financial Literacy Measurement Model of Faraja's Accounting Finance Employees | ||
| نویسندگان [English] | ||
| Mansour Rozei1؛ Mostafa Habibi2 | ||
| 1Member of the faculty of Amin Comprehensive University of Law and Order Sciences | ||
| 2Ph.D. Candidate in finance, Department of Accounting and finance, Faculty of Economic, Management and Accounting, Yazd university, Yazd, Iran. | ||
| چکیده [English] | ||
| The purpose of this research is to provide a model for measuring the financial literacy of Faraja accounting employees. This research is practical in terms of purpose, in terms of the method of data collection, it is qualitative, the method of analysis is also the foundation data analysis method and sampling method, purposeful and theoretical until reaching theoretical saturation and from library studies (upstream documents) and semi-structured interviews with academic experts and accounting specialists, data were collected. In the quantitative stage, structural equation modeling method by partial least squares method with PLS software was used to validate the model. First, the presented model was examined through confirmatory factor analysis, and then the structural model was examined through path estimation between variables and model fit indices. The fit indices of the model indicate the good fit of the data with the conceptual model and confirmed the qualitative data. employment and work environment; education and scientific knowledge; Technical and specialized skills and rules and regulations as causal conditions. Education; performance evaluation; motivational systems; Paying attention to expertise and interest and transferring knowledge and experience as strategies. reducing financial violations and maintaining the reputation of the organization; Accountability efficiency and effectiveness and effective and optimal use of resources as outcomes. new technologies; individual characteristics; access to knowledge resources; The economic conditions of the country and the organization and intra-organizational interactions were identified as background conditions and the environment and regulations governing it as intervening conditions. | ||
| کلیدواژه‌ها [English] | ||
| Financial Literacy, Measurement, Model, Accountability, Faraja | ||
| مراجع | ||
|
Adomako, S., Danso, A., & Ofori Damoah, J. (2016). The moderating influence of financial literacy on the relationship between access to finance and firm growth in Ghana. Venture Capital, 18(1), 43-61. doi:https://doi.org/10.1080/13691066.2015.1079952
Agarwal, S., Amromin, G., Ben-David, I., Chomsisengphet, S., & Evanoff, D. D. (2015). Financial literacy and financial planning: Evidence from India. Journal of Housing Economics, 27, 4-21. doi:https://doi.org/10.1016/j.jhe.2015.02.003
Akbari, A., Khodamipour, A., & Pourheidari, O. (2024). Investigating the impact of the factors under the control of the auditors of the Supreme Audit Court on reducing Financial Violations of the Iranian Public Sector Organizations. Budget and Finance Strategic Research, 5(1), 11-29. doi:https://doi.org/20.1001.1.27171809.1403.5.1.1.8
Baistaman, J., Awang, Z., Afthanorhan, A., & Rahim, M. Z. A. (2020). Developing and validating the measurement model for financial literacy construct using confirmatory factor analysis. Humanities and Social Science Review, 8(2), 413-422. doi:https://doi.org/10.18510/hssr.2020.8247
Borzoian Shirvan, S., Norouzi Elmi, A., & Taheri, M. (2022). Designing a model and tool for measuring the literacy of primary school principals: Grounded theory. Journal of Educational Sciences, 29(1), 123-142. doi: https://doi.org/10.22055/edus.2021.37220.3219
Buchdadi, A. D., Sholeha, A., & Ahmad, G. N. (2020). The influence of financial literacy on SMEs performance through access to finance and financial risk attitude as mediation variables. Academy of Accounting and Financial Studies Journal, 24(5), 1-15. doi:https://www.abacademies.org/articles/The-Influence-of-Financial-Literacy-on-Smes-Performance-Through-Access-1528-2635-24-5-595.pdf
Fatoki, O. (2021). Access to finance and performance of small firms in South Africa: The moderating effect of financial literacy. WSEAS Transactions on Business and Economics, 18(9), 1-10. doi:https://doi.org/10.37394/23207.2021.18.9
Goyal, K., & Kumar, S. (2021). Financial literacy: A systematic review and bibliometric analysis. International Journal of Consumer Studies, 45(1), 80-105. doi:https://doi.org/10.1111/ijcs.12605
Halilovic, S., Zaimovic, A., Berilo, A. A., & Zaimovic, T. (2019). Financial literacy assessment in Bosnia and Herzegovina. Procedia Computer Science, 158, 836-843. doi:https://doi.org/10.1016/j.procs.2019.09.121
Hopson, L. M., Schiller, K. S., & Lawson, H. A. (2014). Exploring linkages between school climate, behavioral norms, social supports, and academic success. Social Work Research, 38(4), 197-209. doi:https://doi.org/10.1093/swr/svu017
Jana, D., Sinha, A., & Gupta, A. (2024). Determinants of financial literacy and use of financial services: an empirical study amongst the Unorganized sector workers in Indian scenario. Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies), 12(4), 657-675. doi:https://doi.org/10.22059/IJMS.2019.268945.673392
Kazempour dizaji, F., khanmohammadi, m., & Moeinuddin, M. (2020). Developing the Financial Literacy Education Model in Iran using the Grounded Theory Approach. 43, 11, 151-179. doi:https://doi.org/20.1001.1.22519165.1399.11.43.7.0
Kumar, P., Pillai, R., Kumar, N., & Tabash, M. I. (2023). The interplay of skills, digital financial literacy, capability, and autonomy in financial decision making and well-being. Borsa Istanbul Review, 23(1), 169-183. doi:https://doi.org/10.1016/j.bir.2022.09.012
Lechner, C., & Gudmundsson, S. V. (2014). Entrepreneurial orientation, firm strategy and small firm performance. International Small Business Journal, 32(1), 36-60. doi:https://doi.org/10.1177/0266242612455034
Lopus, J. S., Amidjono, D. S., & Grimes, P. W. (2019). Improving financial literacy of the poor and vulnerable in Indonesia: An empirical analysis. International Review of Economics Education, 32, 100168. doi:https://doi.org/10.1016/j.iree.2019.100168
Lu, Z., Li, H., & Wu, J. (2024). Exploring the impact of financial literacy on predicting credit default among farmers: An analysis using a hybrid machine learning model. Borsa Istanbul Review. doi:https://doi.org/10.1016/j.bir.2024.01.006
Lusardi, A. (2015). Financial literacy: Do people know the ABCs of finance? Public understanding of science, 24(3), 260-271. doi:https://doi.org/10.1177/0963662514564516
Miswanto, M., Tarigan, S., Wardhani, S., Khuan, H., Rahmadyanti, E., Jumintono, J., . . . Machmud, M. (2024). Investigating the influence of financial literacy and supply chain management on the financial performance and sustainability of SMEs. Uncertain Supply Chain Management, 12(1), 407-416. doi:https://doi.org/10.5267/j.uscm.2023.12.008
Mortazaniya, H., & Vojudi Nobakht, A. (2020). Providing a Performance Evaluation Model for Public Sector Financial Managers. Scientific Journal of Budget and Finance Strategic Research, 1(1), 147-174. doi:https://doi.org/20.1001.1.27171809.1399.1.1.6.5
Roshandel, A., Amiri, A., & Toghyani, M. (2018). Financial literacy and Necessity of its Measurement in the New Educational System: Case Study Shahreza City. New Educational Approaches, 13(1), 67-86. doi: https://doi.org/10.22108/NEA.2018.103011.1059
Shahrestani, S., Yazdani, F., & Mahmoudi Maymand, M. (2023). Investigating the impact of financial literacy, financial stress and financial self-efficacy on financial health. Journal of Accounting and Management Vision, 6(82), 78-93. https://www.jamv.ir/article_179974.html?lang=en.
Söderlund, A., & Eriksson, J. (2020). Financial Literacy & Rational Financial Decision Making: a study of university students in Sweden. In (pp. https://www.diva-portal.org/smash/record.jsf?pid=diva2:1447966).
Solgi, M., & Abedini Chijan, H. (2023). Investigating the Effectiveness of Specialized Budget Supervision in the Control and Supervision System from the Viewpoint of Stakeholders (General Managers). Scientific Journal of Budget and Finance Strategic Research, 4(4), 118-146. doi:https://doi.org/20.1001.1.27171809.1402.4.4.5.1
Suresh, G. (2024). Impact of financial literacy and behavioural biases on investment decision-making. FIIB Business Review, 13(1), 72-86. doi:https://doi.org/10.1177/23197145211035481
Tajmir Riyahi, H., & Hedayat Zadeh, S. (2024). Identifying and prioritizing strategies to improve financial literacy in the capital market. Scientific Journal of Budget and Finance Strategic Research, 4(1), 61-85. doi:https://doi.org/20.1001.1.27171809.1402.4.1.3.3
Tuffour, J. K., Amoako, A. A., & Amartey, E. O. (2022). Assessing the effect of financial literacy among managers on the performance of small-scale enterprises. Global Business Review, 23(5), 1200-1217. doi:https://doi.org/10.1177/0972150919899753
Yang, S., Ishtiaq, M., & Anwar, M. (2018). Enterprise risk management practices and firm performance, the mediating role of competitive advantage and the moderating role of financial literacy. Journal of Risk and Financial Management, 11(3), 35. doi:https://doi.org/10.3390/jrfm11030035
Ye, J., & Kulathunga, K. (2019). How does financial literacy promote sustainability in SMEs? A developing country perspective. Sustainability, 11(10), 1-21. doi:https://doi.org/10.3390/su11102990 | ||
|
آمار تعداد مشاهده مقاله: 56 تعداد دریافت فایل اصل مقاله: 66 |
||