مجله پژوهش‌های کارآفرینی

مجله پژوهش‌های کارآفرینی

پیش‌بینی قصد کارآفرینانه بر مبنای ابعاد هوش مالی: مطالعه‌ای در بین دانشجویان رشته حسابداری

نوع مقاله : علمی- پژوهشی

نویسندگان
1 گروه کارآفرینی و توسعه روستایی، دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران.
2 گروه حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه ایلام، ایلام، ایران.
چکیده
مقدمه: در چند دهۀ گذشته واکاوی چگونگی شکل‌گیری قصد کارآفرینانه دانشجویان به یکی از موضوعات اصلی در پژوهش‌های حوزه مدیریت و برنامه‌ریزی آموزشی تبدیل شده است. یکی از ویژگی‌های فردی و شخصیتی که نقش قابل‌توجهی در تقویت قصد کارآفرینانه دارد، هوش مالی است که در مطالعات پیشین خیلی‌کم مورد توجه قرار گرفته است. هوش مالی بالا برای کارآفرینی الزامی است؛ زیرا کارآفرینان برای ایجاد کسب‌وکار جدید با چالش‌های مالی مواجه می‌شوند و باید تصمیم‌گیری‌های مالی آگاهانه داشته باشند. برهمین اساس، هدف پژوهش حاضر بررسی نقش ابعاد هوش مالی در توسعۀ قصد کارآفرینانه دانشجویان رشته حسابداری ایران است. افزون براین، نقش تعدیل‌گر جنسیت در رابطه بین ابعاد هوش مالی و قصد کارآفرینانه نیز بررسی شده است.
روش‌شناسی: جامعۀ آماری پژوهش حاضر شامل تمام دانشجویان رشته حسابداری در نظام آموزش عالی ایران بودند که تعداد 252 نفر از آنان با روش نمونه‌گیری تصادفی ساده انتخاب گردید. به‌منظور گردآوری داده‌ها از ابزار پرسش‌نامه استاندارد آنلاین در قالب طیف پنج‌درجه‌ای لیکرت استفاده شد. برای سنجش روایی پرسشنامه از نظرات متخصصان کارآفرینی و مدیریت مالی و حسابداری و روایی سازه (روایی همگرا و تشخیصی) و برای سنجش پایایی آن از ضریب آلفای کرونباخ (α) و پایایی ترکیبی استفاده شد. تحلیل داده­ها با استفاده از رهیافت مدل‌سازی معادلات ساختاری در قالب نرم‌افزارهای SPSS نسخۀ 27 و SmartPLS نسخۀ سه انجام شد.
یافته‌ها: نتایچ پژوهش در سطح اطمینان 95 درصد نشان داد بُعد هوش پس‌انداز تأثیر مثبت و معناداری بر قصد کارآفرینانه دانشجویان رشته حسابداری داشت، اما تأثیر ابعاد هوش خرج‌کردن و پول‌دادن بر قصد کارآفرینانه دانشجویان تأیید نشد. نتایج تحلیل چندگروهی نیز نشان داد متغیر جنسیت تأثیر ابعاد هوش خرج‌کردن و پول‌دادن بر قصد کارآفرینانه دانشجویان رشته حسابداری ایران را تعدیل می‌کند؛ به‌گونه‌ای که تأثیر هوش خرج‌کردن بر قصد کارآفرینانه در دانشجویان دختر بیشتر از دانشجویان پسر و تأثیر هوش پول‌دادن بر قصد کارآفرینانه در دانشجویان پسران بیشتر از دختران بود. نتایج این تحلیل، نقش تعدیلگر جنسیت در رابطۀ بین هوش پس‌انداز کردن و قصد کارآفرینانه را تأیید نکرد.
نتیجه‌گیری/ دستاوردها: نتایج پژوهش حاضر نقش ابعاد هوش مالی در تقویت قصد کارآفرینانه دانشجویان را شفاف کرد؛ به‌گونه‌ای که پژوهشگران و سیاست‌گذاران دولتی و آموزشی می‌تواند از دستاوردهای نظری و کاربردی این مطالعه استفاده کنند. در واقع، پژوهش حاضر با مشخص کردن چگونگی تأثیرگذاری ابعاد هوش مالی و همچنین، تفاوت‌های جنسیتی در رابطه بین ابعاد هوش مالی و قصد کارآفرینانه دانشجویان  رشته حسابداری به توسعۀ ادبیات کارآفرینی در این زمینه کمک کرد. افزون براین، به سیاست‌گذاران دولتی و آموزشی کشور پیشنهاد می‌شود که مباحث و شیوه‌های پس‌انداز کردن و مدیریت درآمدها و مخارج، بودجه‌بندی مالی و نحوه ارتقای مهارت‌های مالی در سرفصل‌های آموزشی گنجانده شود. همچنین، با توجه به وجود تفاوت‌های جنسیتی در زمینه تأثیر هوش مالی بر قصد کارآفرینانه دانشجویان، لازم است آموزش‌های مالی و کارآفرینی با در نظر گرفتن انگیزه‌ها، اهداف و روحیات متفاوت دختران و پسران طراحی و اجرا شود.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Predicting the Entrepreneurial Intention based on the Financial Intelligence Dimensions: A Study among Accounting Students

نویسندگان English

Nematollah Shiri 1
Behrooz Badpa 2
1 Department of Entrepreneurship and Rural Development, Faculty of Literature and Humanities, Ilam University, Ilam, Iran.
2 Department of Accounting, Faculty of Literature and Humanities, Ilam University, Ilam, Iran.
چکیده English

Introduction: Exploring how students' entrepreneurial intention is formed has become a fundamental topic in management and educational planning research in the last few decades. An individual and personality characteristic that plays a significant role in strengthening entrepreneurial intention is financial intelligence, which has received very little attention in previous studies. High financial intelligence is necessary for entrepreneurship because entrepreneurs face financial challenges in creating new businesses and must make informed financial decisions. Therefore, the present research aims to investigate the role of financial intelligence dimensions in the development of entrepreneurial intention among Iranian accounting students. In addition, the moderating role of gender in the relationship between financial intelligence dimensions and entrepreneurial intention is investigated.
Methodology: The statistical population included all accounting students in Iran's higher education system, 252 of whom were sampled by simple randomization. Data were collected with a standard online questionnaire in the form of a five-point Likert scale. The construct validity (convergent and diagnostic validity) of the questionnaire was checked by a panel of entrepreneurship, financial management, and accounting experts. Also, Cronbach's alpha coefficient (α) and composite reliability were used to measure its reliability. Data was analyzed using the structural equation modeling approach with the SPSS and SmartPLS software packages.
Findings: The results at the 95% confidence level showed that the dimension of saving intelligence had a positive and significant effect on the entrepreneurial intention of accounting students, but the effects of the dimensions of spending and money-giving intelligence were not confirmed. In addition, the multigroup analysis (MGA) revealed that gender moderated the effect of the spending and money-giving dimensions on entrepreneurial intention among Iranian accounting students such that the impact of the spending dimension of financial intelligence on entrepreneurial intention was greater in female students than in males, and the effect of the money-giving dimension of financial intelligence on entrepreneurial intention was greater among boys than among girls. The MGA results did not validate the moderating role of gender in the relationship between the saving dimension of financial intelligence and entrepreneurial intention.
Conclusion/ Implications: The research results clarified the role of financial intelligence dimensions in strengthening the entrepreneurial intention of students, so researchers and governmental and educational policymakers can use the theoretical and practical findings of this study. In fact, the present research contributes to developing the entrepreneurship literature by revealing the effectiveness of the financial intelligence dimensions in entrepreneurial intention as well as the gender differences in the context of the relationship between the dimensions of financial intelligence and entrepreneurial intention. In addition, it is suggested that government and educational policymakers include the methods of saving and managing income and expenses, financial budgeting, and improving financial skills in the curricula of the educational courses and subjects. Furthermore, given the gender differences in the effects of financial intelligence on entrepreneurial intention among students, it is necessary to design and implement financial and entrepreneurship education taking into account different motivations, goals, and spirits of girls and boys.

کلیدواژه‌ها English

Financial Intelligence
Entrepreneurial Intention
Gender Analysis
Higher Education
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  • تاریخ دریافت 15 خرداد 1403
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