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

Document Type : Original Article

Authors

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.

Abstract

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.

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Budget and Finance Strategic Research
Volume 5, Issue 4 - Serial Number 20
Winter Quarterly
December 2024
Pages 153-186

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History

  • Receive Date: 02 May 2024
  • Revise Date: 31 August 2024
  • Accept Date: 31 December 2024

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