پیشرفت‌های حسابرسی، به کارگیری پیشرفت‌ها در حسابداری بین‌المللی فرهنگ، حسابداری مدیریت و عملکرد مدیریتی: تمرکز بر ایران

Modern management and control systems may not be equally effective in every country. Budget participation is one of the effective tools in western nations. However, management control tools, in general, and budget participation, in particular, could be ineffective or even dysfunctional in other environments. Hofstede (1980) had suggested that cultural differences among countries are influencing factors. In this study, we investigate the impact of culture, budgetary participation, and management accounting systems on managerial performance in Iran. Three-way analyses of variance are used separately for each of the four cultural Hofstede dimensions. We find convincing evidence that the application of management tools and techniques developed in western countries for effective management performance is not as useful in the Iranian context

Importing modern management planning, control systems as is, and using them in a developing country may not be as valuable as in developed countries. Consultants and even educational institutions exhort progressive firms in developing nations to apply various management accounting techniques developed in the industrialized world. This prescription may not always be as effective as suggested for the following reasons: (1) both national and organizational cultural differences may have a significant impact on the outcomes from the implementation of the imported managerial techniques; (2) the diverse cultural backgrounds and the nature of management education may translate into a lack of cognitive similarities which can significantly slowdown communication. Adler, Doktor and Redding (1986) state that culture influences organizations through societal structures such as laws and political systems; and also through the values, attitudes, behavior, goals, and performances of participants. Therefore, to assume that a management technique such as a participative budget-process will have equal effects in different cultures may be highly unrealistic. Connor and Becker, 1994 and Dose, 1997 argue that a manager's perceptions of the organizational culture existing in their work place are key determinants of their work attitudes, and thus provide an important framework for understanding the manager's decisions and behavior at work. In particular, the study of the relationship between management accounting systems and a manager's perceptions of organizational culture has attracted continuing research interest (Goddard, 1997, O'Connor, 1995, Dent, 1991, Bourn and Ezzamel, 1986 and Flamholtz, 1983). For example, Goddard, 1997 and O'Connor, 1995 have shown the link between budgetary participation and managerial job-related outcomes. In this paper, we aim to extend the literature on the relationship between culture, budgetary participation, management accounting systems, and managerial performance in Iran. We use analysis of variance with the results of our survey confirming the interaction effects of cultural values with management accounting systems, and budget participation on management performance. This study contributes to the accounting literature by improving our understanding of the dual role of culture and budgetary participation on managerial performance. The findings of this study will facilitate the cross-national transfer of management control systems by multinational corporations. The paper is organized as follows: the next section reviews relevant literature associated with cultural values and management planning and control systems. The third section outlines research motivation and formulation of research hypotheses. Research methodology is presented in section four. Section five presents general model of variance analysis. Discussion of results appears in section six. The final section presents conclusion of the paper.

This study focused on budgetary participation, certain characteristics of management accounting systems and performance measured in terms of managers' perceptions of their own performance. Our results indicate that management accounting tools and techniques, which improve managerial performance in one organization, may have dysfunctional impact in another organization with a different cultural background. Other control tools such as decentralization and other types of management accounting systems should be examined in future studies with different measures of performance such as job satisfaction. Moreover, the classification of cultural differences was based on Hofstede's (1991) analysis, and it may have been useful to retest the cultural dimensions of the respondents. These future studies should provide more evidence regarding the role of control tools and their impact on managerial performance in different cultural environments.