بررسی تأثیر فرهنگ بر شفافیت گزارشگری مالی و ارتقاء سطح مسئولیت پاسخ‌گویی در دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناسی‌ارشد حسابداری، دانشگاه آزاد اسلامی واحد علوم و تحقیقات کرمانشاه

2 استادیار حسابداری، دانشگاه آزاد اسلامی واحد کرمانشاه

چکیده

مقدمه: پژوهش حاضر با استفاده از اثرات ارزش‌های فرهنگی مطرح شده به وسیله شوراتز بر شفافیت گزارشگری مالی و سطح مسئولیت پاسخ‌گویی، به بررسی تأثیر فرهنگ بر شفافیت گزارشگری و سطح مسئولیت پاسخ‌گویی در دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی پرداخته است.
روش ‌پژوهش: روش این پژوهش از نوع توصیفی-پیمایشی و جامعه آماری آن را 160 نفر از حسابداران دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی 5 استان کشور شامل استان‌های کرمانشاه، کردستان، ایلام، همدان و خراسان ‌رضوی تشکیل می‌دهد که با استفاده از فرمول کوکران 101 نفر به عنوان حجم نمونه انتخاب شد. داده‌های مورد نیاز برای آزمون فرضیه‌ها از طریق توزیع پرسش‌نامه بین نمونه آماری جمع‌آوری شد. برای آزمون فرضیه‌های پژوهش از آزمون آماری ضریب همبستگی پیرسون و اسپیرمن استفاده شده است.
یافته‌ها: نتایج حاصل از پژوهش بیانگر این است که در بین 10 ارزش فرهنگی، خوداتکایی، امنیت، عام‌گرایی، عرف، قوانین و مقررات و خیرخواهی بر شفافیت و پاسخ‌گویی تأثیر مثبت و معناداری دارد اما تأثیر رفاه‌طلبی، قدرت، مخاطره‌پذیری و صلاحیت حرفه‌ای بر شفافیت و پاسخ‌گویی تأیید نشد.
نتیجه‌گیری: یافته‌های پژوهش نشان‌دهنده تأثیر ارزش‌های فرهنگی فردی و اجتماعی حسابداران بر شفافیت و پاسخ‌گویی است. بنابراین، وزارت بهداشت، درمان و آموزش پزشکی باید برای ارتقاء شفافیت و سطح مسئولیت پاسخ‌گویی به جنبه فرهنگی توجه ویژه‌ای داشته باشد؛ بسیاری از پژوهش‌های انجام شده در سراسر دنیا نیز نشان‌دهنده‌ی تأثیر مهم ارزش‌های فرهنگی بر رویه‌های حسابداری است.

کلیدواژه‌ها


عنوان مقاله [English]

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

نویسندگان [English]

  • Z. Noori 1
  • B. Jamshidi Navid 2
1 M. A. in Accounting, Islamic Azad University, Kermanshah Science and Research Branch
2 Ph. D. in Accounting- Assistant Professor, Islamic Azad University of Kermanshah
چکیده [English]

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 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.

کلیدواژه‌ها [English]

  • culture
  • Transparency of Financial Reporting
  • accountability
  • Public Sector
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