تأثیر پیشزمینههای مالی بر رفتار نوآورانه دانشجویان حسابداری: نقش میانجی روحیۀ کارآفرینانه و نقش تعدیلگر خلاقی
الموضوعات : Financial and Behavioral Researches in Accounting
لیلا حاجی ابول زاده
1
,
نسیم شاه مرادی
2
1 - گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
2 - گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
الکلمات المفتاحية: پیش¬زمینه¬های مالی, رفتار نوآورانه, خلاقیت, روحیه کارآفرینانه, دانشجویان حسابداری,
ملخص المقالة :
در محیط رقابتی و پویای امروز، نوآوری برای پیشرفت در حرفههایی نظیر حسابداری امری حیاتی تلقی میشود. پژوهش حاضر باهدف بررسی تأثیر پیشزمینههای مالی بر رفتار نوآورانه دانشجویان حسابداری در استان یزد انجام شده و نقش میانجی روحیه کارآفرینانه و نقش تعدیلگر خلاقیت را نیز موردبررسی قرار داده است. دادهها با استفاده از یک پرسشنامه استاندارد در چهار بعد گردآوری شد و نمونهای متشکل از ۱۹۵ نفر به روش در دسترس انتخاب گردید. بهمنظور سنجش پایایی و روایی ابزار، از شاخصهایی مانند آلفای کرونباخ، روایی همگرا و واگرا بهره گرفته شد. تحلیل دادهها از طریق مدلسازی معادلات ساختاری و با استفاده از نرمافزار Smart PLS صورت پذیرفت. یافتهها حاکی از آن است که پیشزمینههای مالی تأثیر مثبت و معناداری بر رفتار نوآورانه دارند و این رابطه از طریق نقش میانجی روحیه کارآفرینانه تقویت میشود. در مقابل، خلاقیت رابطه میان پیشزمینههای مالی و روحیه کارآفرینانه را بهصورت منفی تعدیل میکند، اما در مسیر میان روحیه کارآفرینانه و رفتار نوآورانه نقشی ایفا نمیکند. برایناساس، میتوان نتیجه گرفت که ترکیب سرمایههای مالی با ویژگیهای روانشناختی، بهویژه روحیه کارآفرینانه، میتواند عاملی کلیدی در تقویت نوآوری در میان دانشجویان حسابداری باشد.
Anderson, N., Potočnik, K., & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of management, 40(5), 1297-1333.
Atrup, A., Diawati, P., Syamsuri, S., Pramono, S. A., & Ausat, A. M. A. (2023). The effect of entrepreneurship education and creativity on students’ entrepreneurial intention: The perspective of effectuation and cognitive flexibility theory. Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran, 9(2), 555-569.
Bahmani A, Zamanian A, Barkhordar N. (2023). The Effect of Entrepreneurial Orientation Regarding the Mediating Role of Innovative Behaviour on the Job Performance of Mazandaran Agricultural Jahad Organization Employees. J Entrepreneurial Strategies Agric. 10(1), 1-12. (in persian)
Brinckmann, J., Villanueva, J., Grichnik, D., & Singh, L. (2019). Sources of strategic flexibility in new ventures: An analysis of the role of resource leveraging practices. Strategic Entrepreneurship Journal, 13(2), 154-178.
Chen, S., Tan, X., Shen, W., Liu, R., & Chen, Y. (2025). College student entrepreneurs: individual differences, innovation-oriented behaviors and financial performance. Management Decision.
Denis, D. J. (2004). Entrepreneurial finance: an overview of the issues and evidence. Journal of corporate finance, 10(2), 301-326.
Dias, Á., Pereira, L., & Lopes da Costa, R. (2023). Organizational capabilities as antecedents of entrepreneurship: a basis for business practice and policy making. Journal of African Business, 24(1), 1-18.
Dyer, J. H., Gregersen, H. B., & Christensen, C. (2008). Entrepreneur behaviors, opportunity recognition, and the origins of innovative ventures. Strategic entrepreneurship journal, 2(4), 317-338.
Fisher, G., Kotha, S., & Lahiri, A. (2016). Changing with the times: An integrated view of identity, legitimacy, and new venture life cycles. Academy of management review, 41(3), 383-409.
Fong, J. M. N., Tan, Y. T. W., Sayampanathan, A. A., Mohan, N., Koh, Y. Q., Jang, J. H. J., & Tambyah, P. A. (2018). Impact of financial background and student debt on postgraduate residency choices of medical students in Singapore. Singapore medical journal, 59(12), 647-651.
Habil, Á. C. K., & Varga, J. (2008). Financial awareness of students entering higher education based on the results of a questionnaire research. Social Sciences, 5(1), 681-697.
Hoegl, M., Gibbert, M., & Mazursky, D. (2008). Financial constraints in innovation projects: When is less more?. Research Policy, 37(8), 1382-1391.
Karwowski, M., & Beghetto, R. A. (2019). Creative behavior as agentic action. Psychology of Aesthetics, Creativity, and the Arts, 13(4), 402–415.
Kwon, K., & Kim, T. (2020). An integrative literature review of employee engagement and innovative behavior: Revisiting the JD-R model. Human resource management review, 30(2), 100704.
Liu, Y., & Serrano, E. D. (2024). Innovative Behavior and Entrepreneurial Competence of Chinese College Students. Journal of Education and Educational Research, 7(3), 126-140.
Low, S. A., & Isserman, A. M. (2015). Where are the innovative entrepreneurs? Identifying innovative industries and measuring innovative entrepreneurship. International Regional Science Review, 38(2), 171-201.
Lusardi, A. (2019). Financial literacy and the need for financial education: evidence and implications. Swiss journal of economics and statistics, 155(1), 1-8.
Manzi-Puertas, M. A., Agirre-Aramburu, I., & López-Pérez, S. (2024). Navigating the student entrepreneurial journey: Dynamics and interplay of resourceful and innovative behavior. Journal of Business Research, 174, 114524.
Melati, I. S., Arief, S., & Baswara, S. Y. (2018). DOES FINANCIAL BACKGROUND AFFECT ENTREPRENEUR STUDENTS'CREATIVITY: AN INVESTIGATION OF HOW RICH AND POOR STUDENTS START THEIR BUSINESSES. Journal of Entrepreneurship Education, 21(1), 1-11.
Mimura, Y., Koonce, J., Plunkett, S. W., & Pleskus, L. (2015). Financial information source, knowledge, and practices of college students from diverse backgrounds. Journal of Financial Counseling and Planning, 26(1), 63-78.
Moeini Roudbali, Saeed, Taheri, Mustafa, and Bakhtiari, Masoud (2014). Investigating the effect of knowledge sharing and creative self-efficacy on the relationship between self-leadership and innovative work behavior of employees. Master's thesis. Payam Noor University, Yazd Province, Payam Noor Center, Yazd. (in persian)
Mousavifard, Seyed Reza and Naderi, Nader. (2015). The effect of entrepreneurship education on entrepreneurial intention with the mediating role of entrepreneurial passion and the moderating role of entrepreneurial awareness. Entrepreneurship Studies and Sustainable Agricultural Development, 12(1), 111-130. (in persian)
Norena-Chavez, D. (2020). The mediation effect of innovative behavior on the relationship between entrepreneurial self-efficacy and entrepreneurial intention. International Journal of Economics and Business Administration, 8(4), 238-252.
Otadi, Mohammad, Safari, Saeed and Abbasi, Reza (2024). Investigating the effect of creativity, independence and workload on students' entrepreneurial intention: the mediating role of attitude towards entrepreneurship. Journal of Entrepreneurship Research, 1(1), 1-16. (in persian)
Pashaei, Azizeh, Hassani, Mohammad, Mohajeran, Behnaz and Shahbazi, Kiyomars (2024). Investigating the causal relationship between economics education and financial literacy, decision-making skills and entrepreneurial intention of students. Iranian Journal of Engineering Education, 25(97), 1-23. (in persian)
Poblete, C. (2022). The joint effects of hubris, growth aspirations, and entrepreneurial phases for innovative behavior. Frontiers in Psychology, 13, 831058.
Politis, D. (2005). The process of entrepreneurial learning: A conceptual framework. Entrepreneurship theory and practice, 29(4), 399-424. Runco, M. A., & Jaeger, G. J. (2012). The standard definition of creativity. Creativity research journal, 24(1), 92-96.
Sahoo, S., & Panda, R. K. (2019). Exploring entrepreneurial orientation and intentions among technical university students: Role of contextual antecedents. Education+ Training, 61(6), 718-736.
Saptono, A., Purwana, D., Wibowo, A., Wibowo, S. F., Mukhtar, S., Yanto, H., ... & Kusumajanto, D. D. (2019). Assessing the university STUDENTS’ENTREPRENEURIAL intention: Entrepreneurial education and creativity. Humanities & Social Sciences Reviews, 7(1), 505-514.
Sarwari, Rahim, Sadeghi, Hossein and Yadolahi-Farsi, Jahangir (2024). The effect of entrepreneurial leadership on employees' innovative behavior: The role of innovation climate and ethical climate. Journal of Entrepreneurship Research, 2(4), 1-14. (in persian)
Senyard, J., Baker, T., Steffens, P., & Davidsson, P. (2014). Bricolage as a path to innovativeness for resource‐constrained new firms. Journal of Product Innovation Management, 31(2), 211-230.
Setyaningrum, R. P., & Muafi, M. (2022). The effect of creativity and innovative behavior on competitive advantage in womenpreneur. SA Journal of Human Resource Management, 20, 2069.
Shaowei, Q., Tianhua, L., & Miao, Z. (2022). Predictive factors of the entrepreneurial performance of undergraduates. Frontiers in Psychology, 13, 814759.
Smith, D. (2009). Financial bootstrapping and social capital: How technology-based start-ups fund innovation. International Journal of Entrepreneurship and Innovation Management, 10(2), 199-209.
Utama, A. N. B., & Syarif, A. (2023). STUDENT PERSPECTIVES ON FINANCIAL LITERACY TO SUPPORT ENTREPRENEURIAL CHARACTER. JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, 6(2), 231-236.
Winborg, J. (2009). Use of financial bootstrapping in new businesses: a question of last resort?. Venture capital, 11(1), 71-83.
Wiyono, B. B., & Wu, H. H. (2022). Investigating the structural effect of achievement motivation and achievement on leadership and entrepreneurial spirit of students in higher education. Administrative Sciences, 12(3), 99-116.
Wu, S. (2023). On the Cultivation of College Students’ Innovative and Entrepreneurial Spirit and Entrepreneurial Guidance. The Educational Review, USA, 7(8), 1124-1128.
Xiao, J. J., & O'Neill, B. (2016). Consumer financial education and financial capability. International Journal of Consumer Studies, 40(6), 712-721.
