نوع مقاله: پژوهش کاربردی
نویسندگان
1 کارشناس ارشد حسابداری، دانشگاه سیستان و بلوچستان، سیستان و بلوچستان، ایران
2 استادیار حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران
3 عضو هیئت علمی مجتمع آموزش عالی سراوان، سراوان، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Given the various theories of national culture around the world and the impact of culture on economic development and political communities, the impact of national culture indices on public sector budgeting will be discussed in this paper. This study is fundamental and classified as semi-experimental with regression approach. The society of study is OECD countries plus Iran. This literature is extended to examine the effect of national culture on government budgeting practices, using cultural indices named long term orientation and indulgence. Government budgeting practices are classified with respect to the extent to which the legislative body controls government expenditures (Legislative "Power of the Purse"), and also the extent to which the budgets are transparent to both the legislature and the public sector (Budget Transparency). Data of dependent variables are gathered using the analysis of budgeting rules in Iran; and data for Other countries are gathered in OECD database. The followings has been achieved: Long Term Orientation and Indulgence indices are both significantly and negatively related to the Legislative Power of the Purse and Budgeting Transparency measures.
کلیدواژه‌ها [English]
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