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 :
هدف: این پژوهش با توجه به تغییرات چشمگیر در حوزه مدیریتی، رفتار استفاده از هوش مصنوعی با تأکید بر هویت فرهنگی و هوش مالی مدیران است. پژوهش از نظر هدف، کاربردی و از لحاظ نوع پژوهش و شیوه اجرا توصیفی-همبستگی است.
روش شناسی پژوهش: جامعه آماری، حسابرسان شاغل در سازمان حسابرسی و موسسات حسابرسی در سال (1402) می‌باشد و برای این اعضای جامعه 700 پرسشنامه ارسال شده است و نمونه این پژوهش، تعداد 350 پرسشنامه بود. 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.
یافته ها: بر اساس نتایج به دست آمده، به طور مستقیم و غیر مستقیم هنجار ذهنی و نگرش و رفتار ادراک شده حسابرسی و هویت فرهنگی و هوش مالی مدیران بر رفتار هر شخص مؤثر است.
اصالت / ارزش افزوده علمی: توسعه هوش مالی مدیران و هویت فرهنگی که دیدگاه جمعی و فردی را شامل می شود و بر رفتار استفاده از هوش مصنوعی اثر دارد و زمینه ساز رشد دیدگاه های مدیریتی است.
Purpose:This research is based on significant changes in the field of management, the behavior of using artificial intelligence with an emphasis on cultural identity and financial intelligence of managers. The research is applied in terms of purpose and descriptive-correlational in terms of research type and implementation method.
Methodology: The statistical population is auditors working in the audit organization and audit firms in the year (1402) and 700 questionnaires were sent to these members of the community and the sample of this study was 350 questionnaires. Among the research questionnaires are the standard financial intelligence questionnaire of Popovis et al. and the mental norm questionnaire of Wang, the cultural identity questionnaire of Taheri and the behavioral intention questionnaire of Dautans and Dematolos, the attitude questionnaire of Moghimi and the behavior questionnaire towards the use of artificial intelligence of Chen and the perceived control of audit behavior of Johnson in the years (2012) and (2022) and (1392) and (2017) and (1390) and (2022) and (2021).
Findings: Based on the results obtained, the subjective norm, perceived attitude and behavior of auditing, cultural identity, and financial intelligence of managers directly and indirectly affect the behavior of each person.
Originality/Value:Developing financial intelligence and cultural identity that includes both the collective and the individual, has an impact on behavior from an artificial perspective, and paves the way for the growth of managerial perspectives.
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