بررسی تأثیر هوش مالی مدیران و هویت فرهنگی بر رفتار استفاده از هوش مصنوعی
محورهای موضوعی : مدیریت بازرگانی- بازرگانی
بهاره اعظمی
1
,
حمزه محمدی خشوئئ
2
,
رحمان ساعدی
3
1 - دانشجوی دکتری حسابداری، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
2 - استادیارگروه حسابداری، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران (نویسنده مسئول)
3 - استادیارگروه حسابداری، واحد اصفهان(خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران
کلید واژه: نگرش, هویت فرهنگی, هوش مصنوعی, هوش مالی مدیران, رفتار,
چکیده مقاله :
با توجه به تغییرات چشمگیر در حوزه مدیریتی، رفتار استفاده از هوش مصنوعی با تأکید بر هویت فرهنگی و هوش مالی مدیران، هدف این پژوهش است. برای نگارش این مقاله از مقالات مروری منتشرشده در ژورنال‌های خارجی و داخلی استفاده شده است. جامعه آماری، حسابرسان شاغل در سازمان حسابرسی در سال (1402 ) می‌باشد و از بین 700 پرسشنامه ارسال شده، 350 پرسشنامه مورد تأیید قرارگرفت و تحقیق از نوع کاربردی است. جهت گردآوری داده‌ها از پرسشنامه استفاده گردید. مدل مورد نظر، معادلات ساختاری است. از جمله پرسشنامه های پژوهش، پرسشنامه استاندارد هوش مالی پوپوویس و همکاران و پرسشنامه هنجار ذهنی وانگ، پرسشنامه هویت فرهنگی طاهری و پرسشنامه قصد رفتاری داوتانس و دیماتولوس و پرسشنامه نگرش مقیمی و و پرسشنامه رفتار در جهت استفاده از هوش مصنوعی چن و پرسشنامه کنترل رفتار ادراک شده حسابرسی جانسون در سال‌های( 2012 )و (2022)و (1392)و (2017)و (1390 )و (2022 )و (2021) است. نتایج هویت فرهنگی و شخصیت که نوعی روان‌شناسی رفتاری هستند به صورت دیدگاه جمعی و فردی بر رفتار هر شخص مؤثر است و این در حالی است که مدل برنامه‌ریزی شده با دیدگاه فردی به این مهم توجه می‌کند. نتایج نشان داد، تمام متغیر‌های هنجار ذهنی و نگرش و رفتار ادراک شده حسابرسی و هویت فرهنگی و هوش مالی مدیران بر رفتار استفاده از هوش مصنوعی با متغیر میانجی قصد رفتاری بر رفتار استفاده از هوش مصنوعی پیش‌بینی است.
Considering the significant changes in the management field, the behavior of using artificial intelligence with an emphasis on the cultural identity and financial intelligence of managers is the aim of this research. The statistical population is the auditors working in the audit organization in the year (1402) and out of the 700 questionnaires sent, 350 questionnaires were approved and the research is of applied type. A questionnaire was used to collect data. The desired model is structural equations. Among the research questionnaires, Popovis et al.'s standard financial intelligence questionnaire and Wang's subjective norm questionnaire, Taheri's cultural identity questionnaire, Davtans and Dematoulos' behavioral intention questionnaire, Mukimi's attitude questionnaire, Chen's behavior questionnaire for the use of artificial intelligence, and perception behavior control questionnaire Johnson was audited in 2012, 2022, 2017, 2017, 2022, and 2021. The results showed that cultural identity and personality, which are a type of behavioral psychology, are effective on each person's behavior in the form of a collective and individual point of view, while the programmed model with an individual point of view pays attention to this. all the variables of subjective norm and attitude and perceived behavior of auditing and cultural identity and financial intelligence of managers can be predicted on the behavior of using artificial intelligence with the mediating variable of behavioral intention on the behavior of using artificial intelligence.
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