THE STUDY OF THE ISLAMIC CULTURAL VALUES EFFECT ON TRANSPARENCY AND ACCOUNTABILITY LEVEL (A CASE STUDY: THE MINISTRY OF HEALTH AND MEDICAL EDUCATION)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

JAMSHIDI NAVID B.; NOORI Z.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2014 | Volume:2 | Issue:4 (6) Page(s): 1-18

Download Full-Text

Persian Verion

View:

1,424

Download:

Cites:

Information Journal Paper

Title

THE STUDY OF THE ISLAMIC CULTURAL VALUES EFFECT ON TRANSPARENCY AND ACCOUNTABILITY LEVEL (A CASE STUDY: THE MINISTRY OF HEALTH AND MEDICAL EDUCATION)

Author(s)

JAMSHIDI NAVID B. | NOORI Z. | Issue Writer Certificate

Keywords

CULTURAL VALUESQ3

HOFSTEDE'S CULTURAL DIMENSIONSQ2

TRANSPARENCY OF FINANCIAL REPORTINGQ1

ACCOUNTABILITY LEVELQ2

Abstract

Introduction: Accounting is a part of the performance of economic units, which is influenced by various environmental factors. One of these factors is CULTURAL VALUES. The results of Hofstede studies may lead to some problems in the interpretation of CULTURAL VALUES in Iranian organizations, but according to most experts, Hofstede’s cultural dimensions include the main aspects of a culture. This research is carried out to study the effect of the Islamic CULTURAL VALUES depending upon Hofstede’s cultural dimensions on transparency and ACCOUNTABILITY LEVEL.Method: This study is a descriptive survey, and the required data were collected via distributing questionnaire among the accountants of the Medical Sciences University of Kermanshah province and the affiliated units. The population of the study contained 160 accountants of the Medical Sciences University of Kermanshah province and its affiliated units from which 101 accountants were selected by Cochran’s formula as the statistical sample. Also, the analysis of the research hypotheses were conducted by the simple regression method.Results: The findings of the research indicated that four cultural dimensions of power distance, masculinity, individualism and uncertainty avoidance have a significant and positive effect on transparency and accountability, and their effects on these two categories were confirmed.Conclusion: According to the Islamic culture, and regarding the fact that the dimensions of Hofstede's CULTURAL VALUES can include the main aspects of a culture, by the application of these dimensions, it would be possible to understand the CULTURAL VALUES which dominated the accountants through the Islamic approach, and to study its effect on the various aspects of accounting. Therefore, it is possible to step forward improving two main and principle aspects in financial reporting; i. e, transparency and accountability.

Cites

No record.

References

No record.

Cite

APA: Copy

JAMSHIDI NAVID, B., & NOORI, Z.. (2014). THE STUDY OF THE ISLAMIC CULTURAL VALUES EFFECT ON TRANSPARENCY AND ACCOUNTABILITY LEVEL (A CASE STUDY: THE MINISTRY OF HEALTH AND MEDICAL EDUCATION). JOURNAL OF HEALTH ACCOUNTING, 2(4 (6)), 1-18. SID. https://sid.ir/paper/236421/en

Vancouver: Copy

JAMSHIDI NAVID B., NOORI Z.. THE STUDY OF THE ISLAMIC CULTURAL VALUES EFFECT ON TRANSPARENCY AND ACCOUNTABILITY LEVEL (A CASE STUDY: THE MINISTRY OF HEALTH AND MEDICAL EDUCATION). JOURNAL OF HEALTH ACCOUNTING[Internet]. 2014;2(4 (6)):1-18. Available from: https://sid.ir/paper/236421/en

IEEE: Copy

B. JAMSHIDI NAVID, and Z. NOORI, “THE STUDY OF THE ISLAMIC CULTURAL VALUES EFFECT ON TRANSPARENCY AND ACCOUNTABILITY LEVEL (A CASE STUDY: THE MINISTRY OF HEALTH AND MEDICAL EDUCATION),” JOURNAL OF HEALTH ACCOUNTING, vol. 2, no. 4 (6), pp. 1–18, 2014, [Online]. Available: https://sid.ir/paper/236421/en

Related Journal Papers