The fit between GLOBE cultural dimensions, budget transparency and performance management across emerging economies

Authors: Zarei, H., Yazdifar, H., Nasseri, A. and Dahmarde Ghaleno, M.

Journal: International Journal of Emerging Markets

eISSN: 1746-8817

ISSN: 1746-8809

DOI: 10.1108/IJOEM-07-2020-0735

Abstract:

Purpose: There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries. Design/methodology/approach: Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management. Findings: Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management. Research limitations/implications: The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them. Originality/value: The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

https://eprints.bournemouth.ac.uk/37703/

Source: Scopus

The fit between GLOBE cultural dimensions, budget transparency and performance management across emerging economies

Authors: Zarei, H., Yazdifar, H., Nasseri, A. and Dahmarde Ghaleno, M.

Journal: INTERNATIONAL JOURNAL OF EMERGING MARKETS

eISSN: 1746-8817

ISSN: 1746-8809

DOI: 10.1108/IJOEM-07-2020-0735

https://eprints.bournemouth.ac.uk/37703/

Source: Web of Science (Lite)

The Fit between GLOBE Cultural Dimensions, Budget Transparency and Performance Management across Emerging Economies

Authors: Zarei, H., Yazdifar, H., Nasseri, A. and Dahmarde Ghaleno, M.

Journal: International Journal of Emerging Markets

Publisher: Emerald

ISSN: 1746-8809

Abstract:

Purpose- There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Design/methodology/approach- Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al. 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not; particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership’s political performance management. Findings- Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

Research implications– The findings of this paper suggest that any plan to improve a nation’s budget transparency should consider the links between budgeting, performance management and the culture of those that run them. Originality/value –The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

https://eprints.bournemouth.ac.uk/37703/

Source: Manual

The fit between GLOBE cultural dimensions, budget transparency and performance management across emerging economies

Authors: Zarei, H., Yazdifar, H., Nasseri, A. and Dahmarde Ghaleno, M.

Journal: International Journal of Emerging Markets

Publisher: Emerald

ISSN: 1746-8809

Abstract:

Purpose- There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Design/methodology/approach- Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al. 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not; particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership’s political performance management. Findings- Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

Research implications– The findings of this paper suggest that any plan to improve a nation’s budget transparency should consider the links between budgeting, performance management and the culture of those that run them. Originality/value –The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

https://eprints.bournemouth.ac.uk/37703/

Source: BURO EPrints