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

Hamid Zarei, Hassan Yazdifar, Ahmad Nasseri and Mohsen Dahmarde Ghaleno

International Journal of Emerging Markets, 2022, vol. 19, issue 9, 2347-2365

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 (Houseet 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.

Keywords: Transparency; Developing countries; GLOBE cultural dimensions; Performance management (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijoemp:ijoem-07-2020-0735

DOI: 10.1108/IJOEM-07-2020-0735

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