الگوی سنجش سواد مالی کارکنان ذی‌حسابی فراجا

نوع مقاله : مقاله پژوهشی

نویسندگان

1 عضو هیئت علمی دانشگاه علوم انتظامی امین

2 دانشجوی دکتری دانشجوی دکتری مالی گرایش مهندسی مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران.

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

موضوعات

عنوان مقاله [English]

The Financial Literacy Measurement Model of Faraja's Accounting Finance Employees

نویسندگان [English]

  • Mansour Rozei 1
  • Mostafa Habibi 2
1 Member of the faculty of Amin Comprehensive University of Law and Order Sciences
2 Ph.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

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پژوهش‌های راهبردی بودجه و مالیه
دوره 5، شماره 4 - شماره پیاپی 20
فصلنامه زمستان
دی 1403
صفحه 153-186

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سابقه مقاله

  • تاریخ دریافت: 13 اردیبهشت 1403
  • تاریخ بازنگری: 10 شهریور 1403
  • تاریخ پذیرش: 11 دی 1403

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