DO HOFSTEDE'S NATIONAL CULTURE IMPACT ON PUBLIC SECTOR BUDGETING PRACTICES?

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PIFEH A.; ZAREI H.; JAFARI JAM H.

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2017 | Volume:3 | Issue:5 Page(s): 192-34

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Information Journal Paper

Title

DO HOFSTEDE'S NATIONAL CULTURE IMPACT ON PUBLIC SECTOR BUDGETING PRACTICES?

Author(s)

PIFEH A. | ZAREI H. | JAFARI JAM H. | Issue Writer Certificate

Keywords

BUDGET TRANSPARENCY

CULTURAL DIMENSIONS

LEGISLATIVE “POWER OF THE PURSE”

NATIONAL CULTURE

Abstract

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.

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APA: Copy

PIFEH, A., ZAREI, H., & JAFARI JAM, H.. (2017). DO HOFSTEDE'S NATIONAL CULTURE IMPACT ON PUBLIC SECTOR BUDGETING PRACTICES?. JOURNAL OF GOVERNMENTAL ACCOUNTING, 3(5 ), 192-34. SID. https://sid.ir/paper/267335/en

Vancouver: Copy

PIFEH A., ZAREI H., JAFARI JAM H.. DO HOFSTEDE'S NATIONAL CULTURE IMPACT ON PUBLIC SECTOR BUDGETING PRACTICES?. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2017;3(5 ):192-34. Available from: https://sid.ir/paper/267335/en

IEEE: Copy

A. PIFEH, H. ZAREI, and H. JAFARI JAM, “DO HOFSTEDE'S NATIONAL CULTURE IMPACT ON PUBLIC SECTOR BUDGETING PRACTICES?,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 3, no. 5 , pp. 192–34, 2017, [Online]. Available: https://sid.ir/paper/267335/en

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