تأثیر پیشزمینههای مالی بر رفتار نوآورانه دانشجویان حسابداری: نقش میانجی روحیۀ کارآفرینانه و نقش تعدیلگر خلاقی
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
لیلا حاجی ابول زاده
1
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نسیم شاه مرادی
2
1 - گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
2 - گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران
کلید واژه: پیش¬زمینه¬های مالی, رفتار نوآورانه, خلاقیت, روحیه کارآفرینانه, دانشجویان حسابداری,
چکیده مقاله :
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.
In today's competitive and dynamic environment, innovation is considered vital for progress in professions such as accounting. The present study was conducted with the aim of investigating the effect of financial background on innovative behavior of accounting students in Yazd province and also examined the mediating role of entrepreneurial spirit and the moderating role of creativity. Data were collected using a standard questionnaire in four dimensions and a sample of 195 people was selected using a convenience method. In order to measure the reliability and validity of the tool, indicators such as Cronbach's alpha, convergent and divergent validity were used. Data analysis was performed through structural equation modeling using Smart PLS software. The findings indicate that financial background has a positive and significant effect on innovative behavior and this relationship is strengthened through the mediating role of entrepreneurial spirit. In contrast, creativity negatively moderates the relationship between financial backgrounds and entrepreneurial spirit, but does not play a role in the path between entrepreneurial spirit and innovative behavior. Accordingly, it can be concluded that the combination of financial capital with psychological characteristics, especially entrepreneurial spirit, can be a key factor in enhancing innovation among accounting students.
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