Data Sheet 1_The impact of digitalization policies on teaching behaviors in university financial management programs: a teacher-student dual-path model.zip

IntroductionAgainst the backdrop of educational digitalization and the urgent need for the “data-intelligence” transformation of Financial Management programs, this study investigates the mechanisms through which digitalization policies affect teaching and learning behaviors. To overcome the limitations of previous research, which often focused solely on either the teacher or student perspective, this study innovatively develops a “Teacher–Student Dual-Path Model.”
MethodsAdopting a non-matched independent sampling design, we collected survey data from 253 faculty members and 280 students across a diverse range of Chinese higher education institutions. The hypothesized paths and mediating effects were empirically tested using Structural Equation Modeling (SEM).
ResultsThe findings reveal a striking asymmetrical mechanism. For teachers, the path follows a “Psychological Empowerment” logic: institutional policy support is ineffective unless it is internalized to significantly enhance teachers’ “digital teaching self-efficacy,” which in turn drives teaching innovation behaviors. For students, the path is governed by a “Value Rationality” logic: a high-quality digital learning environment promotes deep learning primarily through students’ cognitive evaluation of the “perceived usefulness” of digital tools. Furthermore, heterogeneity analysis reveals a marginally significant moderating trend of teaching experience in the policy “support-efficacy” relationship.
DiscussionThe digital transformation of financial management education is fundamentally a profound psychological and cognitive undertaking. It is characterized by the core mechanism of being “Confidence-Driven” for teachers and “Value-Driven” for students. These findings provide a theoretical and practical basis for shifting the educational digitalization ecosystem from a “technology-centric” to a “human-centered” paradigm.

引言：在教育数字化转型以及财务管理专业（Financial Management Programs）亟需实现‘数据-智能’变革的时代背景下，本研究聚焦数字化政策影响教学与学习行为的作用机制展开探究。为克服既往研究往往仅聚焦教师或学生单一视角的局限，本研究创新性地构建了‘师生双路径模型（Teacher–Student Dual-Path Model）’。
研究方法：本研究采用非匹配独立抽样设计，从国内多所高等院校收集了253名教职员工与280名学生的调研数据；并借助结构方程模型（Structural Equation Modeling, SEM）对研究假设的路径关系与中介效应开展实证检验。
研究结果：本研究结果揭示了一套显著的非对称作用机制：就教师群体而言，该路径遵循‘心理授权（Psychological Empowerment）’逻辑——院校的政策支持唯有被内化吸收，方能显著提升教师的‘数字化教学自我效能感’，进而推动教学创新行为；就学生群体而言，该路径则遵循‘价值理性（Value Rationality）’逻辑：高质量数字化学习环境主要通过学生对数字化工具‘感知有用性（perceived usefulness）’的认知评估，来促进深度学习。此外，异质性分析显示，教学经验在政策‘支持-效能’关系中呈现出边际显著的调节趋势。
讨论：财务管理专业教育的数字化转型，本质上是一场深刻的心理与认知变革，其核心作用机制体现为：教师端以‘信心驱动’，学生端以‘价值驱动’。本研究结论为推动教育数字化生态从‘技术导向’转向‘以人为本’的范式提供了理论与实践依据。