Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between logical mathematical intelligence and the educational success of accounting students and their desire for academic and professional growth in accounting

Document Type : Original Article

Authors
1 Master's student, accounting department, Imam Javad Institute of Higher Education, Yazd
2 Associate Professor, Member of the Faculty of Accounting, Islamic Azad University, Yazd Branch, Yazd,
3 Imam Javad Institute of Higher Education (AS)
Abstract
Behavioral finance follows the influence of psychological processes in decision-making and is one of the most important concepts combining cognitive aspects such as thinking and non-cognitive aspects such as decision-making. As human resources, students are considered the most valuable resource in the progress of societies and are undoubtedly one of the main foundations of development in the country, so the educational success of students has always been considered for efficiency and effectiveness in society. The main purpose of this research is to investigate the relationship between logical mathematical intelligence and the educational success of accounting students and their desire for academic and professional growth in accounting. For this purpose, the research topic was tested in the form of 3 hypotheses. The necessary data were collected through standard questionnaires of logical-mathematical intelligence (Gardner 1992) and academic success (Wells 2010) as well as a researcher-made questionnaire regarding the desire for professional and scientific growth in the field of accounting and through distribution in a selected statistical community consisting of students. The accounting of universities and higher education in Yazd will be from the field of accounting, it was compiled. Structural equation modeling (SEM) with partial least square (PLS) approach was used to test the hypotheses. The results show that there is a positive and significant relationship between logical mathematical intelligence and educational success of accounting students and their desire for scientific and professional growth in accounting.
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