بررسی تأثیر روشهای نوین آموزش حسابداری بر یادگیری و بالندگی دانشآموختگان حسابداریبررسی تأثیر روشهای نوین آموزش حسابداری بر یادگیری و بالندگی دانشآموختگان حسابداری
کلمات کلیدی:
روش های نوین آموزش حسابداری, بالندگی, یادگیری, مدلسازی ساختاری تفسیری (ISM)چکیده
هدف پژوهش، بررسی تأثیر روشهای نوین آموزش حسابداری بر یادگیری و بالندگی دانشآموختگان حسابداری است. این پژوهش از نظر هدف، کاربردی و از حیث روش اجرا توصیفی ـ پیمایشی است. در مرحله نخست، مؤلفههای مرتبط با یادگیری و بالندگی حسابداران از طریق مطالعات کتابخانهای و مصاحبه با خبرگان شناسایی شد. سپس پرسشنامه محققساخته بر اساس شاخصهای استخراجشده طراحی و بین ۳۰۰ نفر از مدیران ارشد و میانی حوزه مالی شرکتهای شهر تهران و کارشناسان و مدیران فارغالتحصیل حسابداری در شرکتهای دولتی و خصوصی توزیع گردید. روایی پرسشنامه با شاخص CVR و پایایی آن با ضریب آلفای کرونباخ (0.83) تأیید شد. دادهها با استفاده از مدلسازی ساختاری تفسیری (ISM) و نرمافزارهای SPSS26 و SmartPLS3 تحلیل شدند و شاخصهای برازش مدل نیز مورد ارزیابی قرار گرفت. یافتههای حاصل از مدلسازی ساختاری تفسیری نشان داد که مدل پژوهش شامل پنج سطح است و شاخصهای سطح پنجم—از جمله تربیت حسابداران مدرن و دیجیتال، بهبود یادگیری فعال، تقویت خودآموزی، حفظ بهتر اطلاعات، افزایش تعامل، آگاهی اجتماعی و حفظ دانش—بیشترین تأثیرگذاری را دارند. نتایج تحلیل معادلات ساختاری حاکی از تأیید اثر معنادار روشهای نوین آموزش حسابداری بر یادگیری و بالندگی حسابداران بود (p<0.001، t=11.59، β=0.88). همچنین مقدار R² برای راهبردها 0.77 و برای پیامدها 0.79 بهدست آمد که نشاندهنده توان تبیین مناسب مدل است. نتایج نشان میدهد که بهکارگیری روشهای نوین آموزش حسابداری تأثیر مثبت و معناداری بر یادگیری، توسعه مهارتها، عملکرد شغلی و بالندگی حرفهای حسابداران دارد و میتواند به کاهش فاصله بین آموزش نظری و نیازهای واقعی بازار کار کمک کند.
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حق نشر 2025 Sajad Amiri (Author); Mohammad Javad Sheikh; Meysam Arabzadeh, Mohammad Esmeilijoosheghani (Author)

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