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
Author(s):
Abstract:
Introduction
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.Methods
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. Results
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.Conclusion
The findings of the study indicate the influence of accountant's 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.Keywords:
Language:
Persian
Published:
Journal of Health Accounting, Volume:2 Issue: 3, 2013
Pages:
68 to 89
magiran.com/p1345222
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!