تأثیر شاخص‌های آینده‌نگری و افراط گرایی در بودجه‌بندی بخش عمومی در کشورهای عضو OECD و ایران

نوع مقاله : علمی - پژوهشی

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

با در نظر داشتن نظریه‌های گوناگون فرهنگ ملی در سراسر جهان و تأثیرگذاری فرهنگ بر توسعه اقتصادی و سیاسی جوامع، در پژوهش حاضر تأثیر شاخص‌های فرهنگ ملی در بودجه‌بندی بخش عمومی تجزیه و تحلیل شده است.این پژوهش از لحاظ هدف کاربردی بوده و با روش میدانی در دسته نیمه تجربی با رویکرد همبستگی قرار دارد. جامعه هدف مطالعه کشورهای عضو سازمان همکاری و توسعه اقتصادی به‌علاوه کشور ایران است. از دو شاخص افق‌دید و افراط‌گرایی به‌عنوان متغیرهای توضیحی بهره گرفته‌شده است. بودجه‌بندی بخش عمومی نیز با توجه به مخارج بخش عمومی در کنترل قوه مقننه (قدرت کنترل مجلس) و شفافیت بودجه‌بندی بخش عمومی به عنوان متغیر وابسته مورد سنجش قرار گرفته است. دادۀ متغیرهای وابسته در جمهوری اسلامی ایران براساس روش تجزیه‌ و تحلیل محتوای قوانین بودجه‌بندی به‌دست‌آمده و برای سایر کشورهای نمونه نیز از پایگاه دادۀ سازمان همکاری اقتصادی و توسعه استفاده‌ شده است. درنهایت این نتیجه حاصل شده که شاخص افق‌ دید و افراط‌‌ گرایی دارای رابطه منفی با قدرت کنترل مجلس و شفافیت بودجه‌بندی است.

کلیدواژه‌ها


عنوان مقاله [English]

The Impact of Long-term Orientation and Indulgence on Public Sector Budgeting in OECD Countries plus Iran

نویسندگان [English]

  • Hamid Zarei 1
  • Ahmad Pifeh 2
  • Mohsen Dahmarde Ghaleno 3
1 MA in Accounting, University of Sistan and Baluchistan, Zahedan, Iran
2 Assistant Prof in Accounting, University of Sistan and Baluchistan, Zahedan, Iran
3 Faculty member of Higher Educational Complex of Saravan, Saravan, Iran
چکیده [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]

  • Budget Transparency
  • Indulgenceو Legislative Power of the Purse
  • Long term orientation
  • National Cultural Dimensions
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