打开大门:公共部门的数字艺术 可持续发展的会计教育
Pham Quang Huy1, Vu Kien Phuc2
1School of Accounting, University of Economics Ho Chi Minh City, Viet Nam.
Acta psychologica
|October 7, 2025
概括
讲师的情感智能 (EI) 增强了公共部门会计教育中的数字艺术实施 (DAI). 行为道德自我效能 (BMSE) 进一步加强了这种关系,支持可持续发展的教育目标.
科学领域:
- 教育教育教育教育教育教育.
- 心理学 心理学 心理学
- 公共管理 公共管理
背景情况:
- 可持续公共部门会计教育 (SPSAE) 对于实现可持续发展目标4至关重要.
- 数字艺术实施 (DAI) 提供了创新的教学方法.
- 讲师的情绪智能 (EI) 和行为道德自我效能 (BMSE) 是教育成功的关键因素.
研究的目的:
- 为了检查讲师EI对DAI-SPSAE关系的温和影响.
- 研究BMSE对EI在DAI-SPSAE链接中的调节作用的影响.
- 探索公共高等教育机构通过DAI,EI和BMSE实现SDG4的战略.
主要方法:
- 部分最小平方结构方程建模 (PLS-SEM) 用于数据分析.
- 数据来自公共部门组织的方便和雪球样本.
- 为了测试假设,采用了一个调节的调节框架.
主要成果:
- 情绪智能 (EI) 显著影响了数字艺术实施 (DAI) 和可持续公共部门会计教育 (SPSAE) 之间的关系.
- 行为道德自我效能 (BMSE) 显著缓和了EI对DAI-SPSAE关系的影响.
- 这些发现支持了一个温和的调节框架,突出了EI和BMSE的相互作用.
结论:
- 讲师的EI和BMSE对于公共部门会计教育中的有效DAI至关重要.
- 实施加强EI和BMSE的战略可以改善教育成果,并为可持续发展目标4做出贡献.
- 这项研究为推进公共高等教育机构的数字教育提供了经验基础.
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