{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,13]],"date-time":"2026-04-13T06:44:47Z","timestamp":1776062687099,"version":"3.50.1"},"reference-count":26,"publisher":"Frontiers Media SA","license":[{"start":{"date-parts":[[2026,4,13]],"date-time":"2026-04-13T00:00:00Z","timestamp":1776038400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":["frontiersin.org"],"crossmark-restriction":true},"short-container-title":["Front. Psychol."],"abstract":"<jats:sec>\n                    <jats:title>Introduction<\/jats:title>\n                    <jats:p>Against the backdrop of educational digitalization and the urgent need for the \u201cdata-intelligence\u201d 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 \u201cTeacher\u2013Student Dual-Path Model.\u201d<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Methods<\/jats:title>\n                    <jats:p>Adopting 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).<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Results<\/jats:title>\n                    <jats:p>The findings reveal a striking asymmetrical mechanism. For teachers, the path follows a \u201cPsychological Empowerment\u201d logic: institutional policy support is ineffective unless it is internalized to significantly enhance teachers\u2019 \u201cdigital teaching self-efficacy,\u201d which in turn drives teaching innovation behaviors. For students, the path is governed by a \u201cValue Rationality\u201d logic: a high-quality digital learning environment promotes deep learning primarily through students\u2019 cognitive evaluation of the \u201cperceived usefulness\u201d of digital tools. Furthermore, heterogeneity analysis reveals a marginally significant moderating trend of teaching experience in the policy \u201csupport-efficacy\u201d relationship.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Discussion<\/jats:title>\n                    <jats:p>The digital transformation of financial management education is fundamentally a profound psychological and cognitive undertaking. It is characterized by the core mechanism of being \u201cConfidence-Driven\u201d for teachers and \u201cValue-Driven\u201d for students. These findings provide a theoretical and practical basis for shifting the educational digitalization ecosystem from a \u201ctechnology-centric\u201d to a \u201chuman-centered\u201d paradigm.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.3389\/fpsyg.2026.1773192","type":"journal-article","created":{"date-parts":[[2026,4,13]],"date-time":"2026-04-13T05:46:08Z","timestamp":1776059168000},"update-policy":"https:\/\/doi.org\/10.3389\/crossmark-policy","source":"Crossref","is-referenced-by-count":0,"title":["The impact of digitalization policies on teaching behaviors in university financial management programs: a teacher-student dual-path model"],"prefix":"10.3389","volume":"17","author":[{"given":"Guobiao","family":"Zhang","sequence":"first","affiliation":[{"name":"School of Business, Hangzhou City University","place":["Hangzhou, China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jianwei","family":"Lou","sequence":"additional","affiliation":[{"name":"School of Business, Hangzhou City University","place":["Hangzhou, China"]}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Tao","family":"Wang","sequence":"additional","affiliation":[{"name":"School of Business, Hangzhou City University","place":["Hangzhou, China"]}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1965","published-online":{"date-parts":[[2026,4,13]]},"reference":[{"key":"ref1","volume-title":"Self-Efficacy: The Exercise of Control","author":"Bandura","year":"1997"},{"key":"ref2","doi-asserted-by":"publisher","first-page":"133","DOI":"10.1348\/000709901158433","article-title":"The revised two-factor study process questionnaire: R-SPQ-2F","volume":"71","author":"Biggs","year":"2001","journal-title":"Br. 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