Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences
<strong>Introduction:</strong> The present study has investigated the effect of culture on transparency of reporting and accountability in public sector in the universities of medical sciences by using the effects of Schwartz cultural values on the transparency of financing reporting and...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shiraz University of Medical Sciences
2013-09-01
|
| Series: | حسابداری سلامت |
| Subjects: | |
| Online Access: | http://jha.sums.ac.ir/article_16915_f508828d195ef39d6ad5fc554e56ad5e.pdf |
| _version_ | 1818061365093335040 |
|---|---|
| author | Z. Noori B. Jamshidi Navid |
| author_facet | Z. Noori B. Jamshidi Navid |
| author_sort | Z. Noori |
| collection | DOAJ |
| description | <strong>Introduction:</strong> The present study has investigated the effect of culture on transparency of reporting and accountability in public sector in the universities of medical sciences by using the effects of Schwartz cultural values on the transparency of financing reporting and accountability. <br /><strong>Methods:</strong> The current study is characterized as descriptive-survey research and its statistical population consists of 160 accountants from five medical universities of the provinces: Kermanshah, Kordestan, Ilam, Hamedan, and Khorasane Razavi from which a sample consisting of 101 participants was selected using Cochran’s formula. The required data for testing the hypotheses were collected through questionnaire. To test the hypotheses of the study, Pearson and Spearman correlation coefficients have been used. <br /><strong>Results: </strong>The results of the study state that among ten cultural values self-reliance, security, universalism, tradition rules, regulations, and benevolence have a positive and significant impact on transparency and accountability; however, the impact of welfare, power, risk taking, and professional competence did not support transparency and accountability. <br /><strong>Conclusion:</strong>The findings of the study indicate the influence of accountants' personal and social cultural values on transparency and accountability. Therefore, it is necessary that the Ministry of Health and Medical Education pay more attention to the cultural aspects to improve transparency and accountability. A lot of previous researches all over the world show the important effect of cultural values on accounting procedures. |
| first_indexed | 2024-12-10T13:47:09Z |
| format | Article |
| id | doaj.art-7c3025457cc34b1ab1fec050f47c6a6b |
| institution | Directory Open Access Journal |
| issn | 2252-0473 2252-0546 |
| language | fas |
| last_indexed | 2024-12-10T13:47:09Z |
| publishDate | 2013-09-01 |
| publisher | Shiraz University of Medical Sciences |
| record_format | Article |
| series | حسابداری سلامت |
| spelling | doaj.art-7c3025457cc34b1ab1fec050f47c6a6b2022-12-22T01:46:22ZfasShiraz University of Medical Sciencesحسابداری سلامت2252-04732252-05462013-09-0123688916915Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical SciencesZ. Noori0B. Jamshidi Navid1M. A. in Accounting, Islamic Azad University, Kermanshah Science and Research BranchPh. D. in Accounting- Assistant Professor, Islamic Azad University of Kermanshah<strong>Introduction:</strong> The present study has investigated the effect of culture on transparency of reporting and accountability in public sector in the universities of medical sciences by using the effects of Schwartz cultural values on the transparency of financing reporting and accountability. <br /><strong>Methods:</strong> The current study is characterized as descriptive-survey research and its statistical population consists of 160 accountants from five medical universities of the provinces: Kermanshah, Kordestan, Ilam, Hamedan, and Khorasane Razavi from which a sample consisting of 101 participants was selected using Cochran’s formula. The required data for testing the hypotheses were collected through questionnaire. To test the hypotheses of the study, Pearson and Spearman correlation coefficients have been used. <br /><strong>Results: </strong>The results of the study state that among ten cultural values self-reliance, security, universalism, tradition rules, regulations, and benevolence have a positive and significant impact on transparency and accountability; however, the impact of welfare, power, risk taking, and professional competence did not support transparency and accountability. <br /><strong>Conclusion:</strong>The findings of the study indicate the influence of accountants' personal and social cultural values on transparency and accountability. Therefore, it is necessary that the Ministry of Health and Medical Education pay more attention to the cultural aspects to improve transparency and accountability. A lot of previous researches all over the world show the important effect of cultural values on accounting procedures.http://jha.sums.ac.ir/article_16915_f508828d195ef39d6ad5fc554e56ad5e.pdfculturetransparency of financial reportingaccountabilitypublic sector |
| spellingShingle | Z. Noori B. Jamshidi Navid Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences حسابداری سلامت culture transparency of financial reporting accountability public sector |
| title | Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences |
| title_full | Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences |
| title_fullStr | Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences |
| title_full_unstemmed | Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences |
| title_short | Examining the Impact of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in Public Sector in the Universities of Medical Sciences |
| title_sort | examining the impact of culture on transparency of the financial reporting and the enhancement of accountability in public sector in the universities of medical sciences |
| topic | culture transparency of financial reporting accountability public sector |
| url | http://jha.sums.ac.ir/article_16915_f508828d195ef39d6ad5fc554e56ad5e.pdf |
| work_keys_str_mv | AT znoori examiningtheimpactofcultureontransparencyofthefinancialreportingandtheenhancementofaccountabilityinpublicsectorintheuniversitiesofmedicalsciences AT bjamshidinavid examiningtheimpactofcultureontransparencyofthefinancialreportingandtheenhancementofaccountabilityinpublicsectorintheuniversitiesofmedicalsciences |