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فصلنامه علمی کارافن

پیاده‌سازی و ارزیابی ابزارهای هوش مصنوعی در آموزش مدیریت مالی: رویکردی نوین برای یادگیری هوشمند

نوع مقاله : مقاله پژوهشی (توسعه ای)

نویسنده
استادیار، گروه مدیریت و حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه پیام نور، تهران، ایران.
چکیده
این پژوهش با هدف تبیین و تحلیل جامع الگوی پذیرش و تداوم استفاده از ابزارهای هوش مصنوعی مولد، به‌ویژه مدل زبانی ChatGPT (Chat Generative Pre-Trained Transformer) در آموزش عالی ایران، انجام شده است. تمرکز تحقیق بر آموزش مدیریت مالی است؛ حوزه‌ای که به دلیل ماهیت تحلیلی و تصمیم‌گیری پیچیده‌اش، بستری مناسب برای بررسی اثرات یادگیری فناورمحور به شمار می‌آید.

جامعه‌ی آماری شامل دانشجویان مقاطع کارشناسی و کارشناسی ارشد رشته‌ی مدیریت مالی در مراکز دانشگاه پیام‌نور سراسر کشور بود. داده‌ها از ۲۶۰ پرسشنامه‌ی معتبر گردآوری و با استفاده از روش مدل‌سازی معادلات ساختاری مبتنی بر حداقل مربعات جزئی (PLS-SEM) تحلیل گردید.

نتایج نشان داد که ادراک از سودمندی (PU)، سهولت استفاده (PEOU)، ترس ادراک‌شده (PF) و انگیزش محافظتی (PM) تأثیر مثبت و معناداری بر استفاده واقعی از ChatGPT (AU) دارند. همچنین، تأثیر همسالان (PI) علاوه بر تأثیر مستقیم بر تداوم استفاده (CU)، رابطه‌ی بین استفاده واقعی و تداوم استفاده را به‌طور معناداری تعدیل می‌کند. شاخص‌های برازش مدل نشان دادند که الگوی پیشنهادی از قابلیت پیش‌بینی مطلوبی برخوردار است.

نوآوری پژوهش در تلفیق چارچوب‌های نظری TAM و PMT در بستر آموزش مالی ایران، و ارائه‌ی شواهد تجربی از رفتار واقعی کاربران به‌جای نیت استفاده است. این پژوهش شکاف ادبیات مربوط به کاربرد هوش مصنوعی مولد در محیط‌های آموزشی کشورهای در حال توسعه را پر می‌کند و می‌تواند مبنایی برای سیاست‌گذاری هوشمند در حوزه‌ی آموزش دیجیتال باشد.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Implementation and Evaluation of Artificial Intelligence Tools in Financial Management Education: A Novel Approach to Intelligent Learning

نویسنده English

seyyedmohammad abbasnia
Assistant Professor, Department of Management and Accounting, Faculty of Management and Accounting, Payam Noor University, Tehran, Iran.
چکیده English

artificial intelligence (AI) tools, particularly the Chat Generative Pre-Trained Transformer (ChatGPT), in higher education settings, with a focus on financial management education in Iran. Given the analytical and decision-intensive nature of financial management, this domain provides a suitable context for investigating technology-enhanced learning behaviors.



The research population consisted of undergraduate and postgraduate students majoring in Financial Management across the Payame Noor University centers in Iran. A total of 260 valid questionnaires were collected and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach.



The results revealed that Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Perceived Fear (PF), and Protective Motivation (PM) exerted significant positive effects on Actual Use (AU) of ChatGPT. Moreover, Peer Influence (PI) had both a direct effect on Continued Use (CU) and a moderating effect on the relationship between AU and CU. Model fit indices confirmed satisfactory predictive validity of the proposed framework.



The main contribution of this study lies in integrating the Technology Acceptance Model (TAM) and the Protection Motivation Theory (PMT) within the context of higher education in a developing country. By emphasizing actual user behavior rather than behavioral intention, the research fills a major gap in the literature on generative AI adoption in emerging educational environments and provides valuable insights for policy-making and strategic planning in digital learning.

کلیدواژه‌ها English

Generative Artificial Intelligence
ChatGPT
Financial Management Education
PLS-SEM
Protective Motivation
Technology Acceptance
Continued Use
 
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دوره 23، شماره 1
فنی و مهندسی
بهار 1405
صفحه 459-487

  • تاریخ دریافت 24 شهریور 1404
  • تاریخ بازنگری 23 مهر 1404
  • تاریخ پذیرش 18 آذر 1404