حسابداری سلامت (Dec 2013)
The Study of the Islamic Cultural Values Effect on Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education)
Abstract
Introduction: Accounting is a part of the performance of economic units, which is influenced by various environmental factors. One of these factors is cultural values. The results of Hofstede studies may lead to some problems in the interpretation of cultural values in Iranian organizations, but according to most experts, Hofstede’s cultural dimensions include the main aspects of a culture. This research is carried out to study the effect of the Islamic cultural values depending upon Hofstede’s cultural dimensions on transparency and accountability level. Method: This study is a descriptive survey, and the required data were collected via distributing questionnaire among the accountants of the Medical Sciences University of Kermanshah province and the affiliated units. The population of the study contained 160 accountants of the Medical Sciences University of Kermanshah province and its affiliated units from which 101 accountants were selected by Cochran’s formula as the statistical sample. Also, the analysis of the research hypotheses were conducted by the simple regression method. Results: The findings of the research indicated that four cultural dimensions of power distance, masculinity, individualism and uncertainty avoidance have a significant and positive effect on transparency and accountability, and their effects on these two categories were confirmed. Conclusion: According to the Islamic culture, and regarding the fact that the dimensions of Hofstede's cultural values can include the main aspects of a culture, by the application of these dimensions, it would be possible to understand the cultural values which dominated the accountants through the Islamic approach, and to study its effect on the various aspects of accounting. Therefore, it is possible to step forward improving two main and principle aspects in financial reporting; i. e, transparency and accountability.
