دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

الگوی جامع رفاه مالی: نقش سواد، فرهنگ و اضطراب مالی

مقالات آماده انتشار

نوع مقاله : مقاله پژوهشی

نویسندگان
سری رفیق عبدالرزاق الدروغ 1
مهدی معدنچی زاج 2
فاطمه صمدی 3
1 گروه مدیریت مالی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 گروه مدیریت مالی، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
3 گروه مدیریت مالی، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران
10.22034/jmaak.2026.79089.4703
چکیده
رفاه مالی در دهه‌های اخیر به‌عنوان مؤلفه‌ای کلیدی از سلامت اقتصادی، روانی و اجتماعی افراد مورد توجه قرار گرفته است و اهمیت آن در کشورهایی مانند عراق، که با ناپایداری اقتصادی، ضعف آموزش مالی و فشارهای روانی ناشی از عدم‌قطعیت اقتصادی مواجه‌اند، دوچندان است. در چنین شرایطی، رفتارهای مالی صرفاً متأثر از دانش اقتصادی نیست، بلکه حاصل تعامل پیچیده میان سواد مالی، فرهنگ مالی و هیجانات مالی است؛ موضوعی که ضرورت ارائه الگوهای جامع و متناسب با بستر اجتماعی را برجسته می‌سازد. پژوهش حاضر با هدف طراحی الگوی جامع رفاه مالی در عراق و بررسی نقش سواد مالی، فرهنگ مالی و اضطراب مالی در رفتارهای مالی و رفاه مالی انجام شده است.

این مطالعه از رویکرد ترکیبی استفاده می‌کند. در بخش کیفی، ۳۵ مصاحبه نیمه‌ساختاریافته با کارکنان و مشتریان بانک‌ها در شهرهای بغداد، بصره و موصل انجام شد و داده‌ها با بهره‌گیری از نظریه داده‌بنیاد تحلیل گردید. در بخش کمی، مدل مفهومی استخراج‌شده با استفاده از ۴۲۰ پرسشنامه و مدل‌سازی معادلات ساختاری حداقل مربعات جزئی (PLS-SEM) اعتبارسنجی شد. نتایج نشان داد که سواد مالی و فرهنگ مالی تأثیر مثبت و معناداری بر رفتارهای مالی و رفاه مالی دارند، در حالی که اضطراب مالی اثر منفی بر این روابط اعمال می‌کند. همچنین رفتارهای مالی نقش میانجی مهمی در انتقال اثرات عوامل شناختی و فرهنگی به رفاه مالی ایفا می‌کنند. یافته‌ها بر ماهیت چندبعدی رفاه مالی در عراق تأکید داشته و ضرورت مداخلات آموزشی، فرهنگی و روان‌شناختی هماهنگ را برجسته می‌سازند.
کلیدواژه‌ها
رفاه مالی
سواد مالی
فرهنگ مالی
اضطراب مالی
رفتارهای مالی

عنوان مقاله English

A Comprehensive Financial Well-Being Model with Emphasis on Financial Culture, Financial Literacy, and Financial Anxiety : A Mixed-Methods Approach Based on Grounded Theory and Structural Equation Modeling

نویسندگان English

Sura Rafiq Abdulrazzaq Al-Darouq 1
mahdi madanchi zaj 2
fatemeh samadi 3
1 Department of Financial Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Department of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 Department of Financial Management, East Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده English

Financial well-being has become an important determinant of individuals’ economic, psychological, and social health, particularly in countries facing economic instability such as Iraq. Limited financial education, weak financial culture, and high financial anxiety have significantly shaped financial behaviors and increased financial stress among individuals. This study aimed to develop an integrated model of financial well-being in Iraq by examining the roles of financial literacy, financial culture, and financial anxiety in influencing financial behaviors and overall well-being. A mixed-methods approach was employed. In the qualitative phase, 35 semi-structured interviews with bank employees and customers in Baghdad, Basra, and Mosul were analyzed using grounded theory to identify key constructs and relationships. In the quantitative phase, the proposed model was validated using data collected from 420 standardized questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy and financial culture positively influence financial behavior and financial well-being, while financial anxiety has a negative effect. Financial behavior also plays a mediating role in the relationship between these factors and financial well-being. Overall, the results highlight the multidimensional nature of financial well-being in Iraq and provide practical implications for policymakers to enhance financial security through targeted educational and psychological interventions.

کلیدواژه‌ها English

Financial Well-Being
Financial Literacy
Financial Culture
Financial Anxiety
Financial Behaviors
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