آیا شاخص های فرهنگ ملی هافستد بر بودجه بندی بخش عمومی تأثیرگذار است؟

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکده اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان.

2 کارشناس ارشد حسابداری، دانشکده اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان.

چکیده

باتوجه به تفاوت های ساختار نظری ابعاد فرهنگ ملی در سراسر جهان و اثبات تأثیرگذاری فرهنگ بر روش های تجاری، نظام های قانونمند، هنجارهای اجتماعی و حتی نرخ رشد اقتصادی، در این پژوهش به بررسی و توصیف اثر فرهنگ ملی بر بودجه بندی بخش عمومی پرداخته می شود. پژوهش حاضر از لحاظ هدف بنیادی بوده و با روش میدانی در دسته نیمه تجربی با رویکرد همبستگی قرار دارد. در این مطالعه از شاخص های مطالعاتی هافستید به عنوان متغیرهای مستقل بهره گرفته شده است. بودجه بندی بخش عمومی نیز به عنوان متغیر وابسته با توجه به بسط مخارج بخش عمومی در کنترل قوه مقننه (قدرت کنترل مجلس) و شفافیت بودجه بندی بخش عمومی در نظر گرفته شده است.
بر اساس یافته های پژوهش شاخص فاصله قدرت دارای رابطه منفی با قدرت کنترل مجلس بوده و شاخص های فردگرایی، مردانه طبعی و ابهام گریزی دارای رابطه مثبتی با قدرت کنترل مجلس می باشند. هم چنین شاخص فردگرایی و مردانه طبعی دارای رابطه مثبت با شفافیت بودجه بندی است. در نتیجه بین شاخص های فرهنگی هافستید و بودجه بندی بخش عمومی رابطه معناداری وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Do Hofstede's National Culture Impact on Public Sector Budgeting Practices?

نویسندگان [English]

  • Ahmad Pifeh 1
  • Hamid Zarei 2
  • Hossein Jaafari Jam 2
1 Assistant Professor in Accounting, Faculty of Economic, University of Sistan & Baluchestan, Zahedan, Iran.
2 M.A. in Accounting, Faculty of Economic, University of Sistan & Baluchestan, Zahedan, Iran.
چکیده [English]

Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate to national economic culture.
Current paper addresses the shortcoming by using data from Hofstede's research and OECD database to test the relation between cultural dimensions and budgeting procedure. Present study is fundamental and classified as semi-experimental with regression approach. Public sector budgeting procedures are classified regarding to the extent to which the legislative body controls public sector expenditures (Legislative “Power of the Purse”), and also the extent to which the budgets are transparent to both the legislature and the individuals (Budget Transparency).
The followings has been achieved: Hofstede's Power of distance index has a negative relation with Legislative Power of the Purse measure while Individualism, Masculinity and Uncertainty Avoidance indices are remarkably and positively related to; Individualism and Masculinity indices are significantly and positively related to Budgeting Transparency. There is a significant relationship between Hofstede's national culture and public sector budgeting.

کلیدواژه‌ها [English]

  • Budget Transparency
  • Cultural Dimensions
  • Legislative “Power of the Purse”
  • National Culture
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