Investigating the impact of financial intelligence and cultural identity for the use of artificial intelligence

Subject Areas :

bahareh azami ¹ , Hamzeh Mohammadi Khoshoui ² , Rahman Saedi ³

1 - Ph.D. of Accounting, Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
2 -
3 - Assistant Professor of Accounting, Department of Accounting, Faculty of Humanities and Law, Islamic Azad University, Isfahan (Khorasgan), Iran.

Received: 2024-09-14 Accepted : 2024-12-08 Published : 2024-12-08

Keywords: Attitude, cultural identity, artificial intelligence, managers' financial intelligence, behavior,

Abstract :

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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