ارائه الگوی آموزش سواد مالی در ایران با استفاده از روش نظریه‌پردازی داده بنیاد
محورهای موضوعی : مهندسی مالیفاطمه کاظم پور دیزجی 1 , محمد حامد خان محمدی 2 , محمود معین الدین 3
1 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران
2 - گروه حسابداری, واحد دماوند، دانشگاه آزاد اسلامی, دماوند، ایران
3 - گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
کلید واژه: سواد مالی, داده بنیاد, کلمات کلیدی: آموزش,
چکیده مقاله :
سواد مالی توانایی استفاده از دانش و مهارت برای مدیریت تصمیمات پولی درست و موثر است. مطالعه حاضر با استفاده از روش نظریه‌پردازی داده بنیاد به ارائه الگویی جهت آموزش سواد مالی در ایران می‌پردازد. این پژوهش از حیث پارادایم های غالب پژوهش، در گروه تفسیری قرار می‌گیرد. جهت جمع آوری داده های مورد نیاز از تکنیک مصاحبه نیمه ساختار یافته و روش نمونه گیری گلوله برفی استفاده شده است. مصاحبه شوندگان این پژوهش را متخصصین و اساتید حسابداری و مالی تشکیل داده اند. داده‌های پژوهش به روش کدگذاری باز که مختص رویکرد زمینه ای است مورد تجزیه و تحلیل قرار گرفت و مقولات مفهومی، اصلی و کلان استخراج و در نهایت الگوی آموزش سواد مالی شامل عوامل علی، ساختاری، مداخله گر و همچنین راهبردها جهت آموزش سواد مالی و پیامدهای پیاده سازی سیستم صحیح آموزش سواد مالی ارائه گردیده است. با توجه به نتایج پژوهش مقوله اصلی شامل آموزش سرفصل‌های کلی، مدیریت درآمد و پس انداز، مدیریت ریسک و مدیریت مخارج می‌باشد که جهت طرح، تدوین و اجرای برنامه آموزش سواد مالی در ایران می‌توان از آن بهره برد.
Financial literacy is the possession of skills and knowledge that allows an individual to make informed and effective decisions. In this regard, the purpose of the present study is to develop a model for financial literacy education in Iran using the Grounded Theory approach. The dominant paradigm of the present research is the interpretive and its required data were collected using semi-structured interviews and snowball sampling method. The research interviewees include accounting and financial experts and professors. The open coding method which is specific to the grounded theory approach was used to analyze the research data and conceptual, main and macro categories were extracted. Finally, financial literacy education model were presented including causal, structural, intervener factors as well as strategies for financial literacy education and the consequences of implementing the correct financial literacy education system. The research results shows the main topics that can be used for designing, developing and implementing financial literacy education program in Iran include general headlines, income and savings management, risk management and cost management.
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