Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran

Soofi

2021

JAAR

Self Cite

PurposeAfter graduation, many female accountants tend to ordinarily have professional work experience to obtain an ideal position in the career; but under the influence of both internal (in the profession) and external (in life) adverse conditions, the application of their potential talent would be failed and they cannot utilize their abilities to progress in the career. Relevant studies in this field are in developed countries with minimal attention to females in other countries. This study contributes to the literature by examining the case in a developing country–Iran.Design/methodology/approachA mixed-method study was undertaken to gather data by a postal questionnaire distributed in 2016–2017 and structured interviews with females who assuredly have working experience in the corporate finance department of firms listed in the Tehran Stock Exchange.FindingsIt is concluded that the primary issue affecting the career vision of women is to achieve a better working environment. This issue admittedly can be considered as a reason for women to change their employer. The salaries and benefits are also the least important to them. Most women prefer to work in the educational part because of flexible working hours, and they broadly obtain almost no desire to work in the field of tax and cost accounting.Research limitations/implicationsWhen answering the questionnaire or during the interviews, women are supposed to think about events that happened in the past, so it is recognized that they may selectively remember such events and interpret them with reference to the intervening events and the values that they hold at the time of the data collection. Moreover, all selected respondents may be naturally influenced by a desire to provide socially acceptable answers. Accordingly, the inherent limitations of the results are acknowledged. However, the prime focus of this paper is to consider and give voice to the female experience, which may or may not replicate the experience of their male counterparts.Practical implicationsThis paper contributes meaningfully to the debate on the issues affecting the career vision of women and may result in their departure.Originality/valueThe impact of the dual work–life burden of women on career progression is assessed which contributes to the extant literature on the career progression of women in the context of developing countries such as Iran.

Section: Theoretical Underpinnings and Relevant Literaturementioning

confidence: 99%

Section: Relevant Issues From the Perspective Of Intervieweesmentioning

confidence: 99%

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

Soofi

2021

JAAR

Self Cite

“…Regarding the link between culture and accounting, it has long been remarked in the literature that national accounting systems are shaped by the national environment, which includes culture. Within the accounting and management fields, researchers have attempted to use culture to explain country differences in accounting, management and budgeting (e.g., Li and Harrison, 2008;Cieslewicz, 2014, Rodríguez Bolívar et al, 2015Degravel et al, 2016;Graham and Sathye, 2017;Ax and Greve;Ameen et al, 2018;Dahmarde, Ghaleno and Zarei, 2018;Kwarteng and Aveh, 2018;Denning, 2020;El-Helaly et al, 2020;Zarei et al, 2020). It therefore follows that national culture will directly influence accounting and budgeting (Cieslewicz, 2014).…”

Section: Critical Theorisation Of Culture Accounting and Budgetingmentioning

confidence: 99%

“…The paper thus attempts to provide a suitable route for optimal budgeting and management regarding the cultural environment in a given nation; since budgeting and management are characterised by more flexibility against changes rather than national culture (Qi and Mensah, 2011;Hofstede, 1993;Widodo et al, 2020). Budgeting represents financial plans which specify how public resources are supposed to be used to meet public policy goals (OECD, 2006) and management refers to the art of managing how tasks like budgeting are carried out by others (Graham, 1995;Malmi et al, 2020); for instance, high profitability indicates good performance management (Zarei et al, 2020). Given the importance of public welfare and guiding others to achieve that, it is crucial to identify the factors that contribute to effective budgeting and management in the public sector.…”

Section: Introductionmentioning

confidence: 99%

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

Nasseri

et al. 2022

IJOEM

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PurposeThere 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/approachAdopting 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.FindingsGenerally, 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/implicationsThe 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/valueThe 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.

“…Within the accounting and management fields, researchers have attempted to use culture to explain country differences in accounting and budgeting (e.g. Gray, 1988; Salter and Lewis, 2011; Perera et al , 2012; Cieslewicz, 2014; Rodríguez Bolívar et al , 2015; Graham and Sathye, 2017; McNab and Wilson, 2018; Zarei et al , 2020). The linkage between accounting systems, strong governance and accountability has been established by both Allen (2002) and Matheson (2002) across nations.…”

Section: Introductionmentioning

confidence: 99%

National culture and public-sector budgeting: the mediating role of country-level institutions using a structural equation modeling approach

Ghaleno³

et al. 2021

JAAR

Self Cite

PurposeDespite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that include the use of cultural dimensions. It is posited that national cultural variables impact the institutions, which, in turn, have an influence on public-sector budgeting. The study aims to contribute to the literature by examining these relations in 31 countries.Design/methodology/approachThese relationships are empirically evaluated by structural equation modeling using measures of national culture from Global Leadership and Organizational Behavior Effectiveness (GLOBE) study and Worldwide Governance Indicators (WGIs) measures named institutions from the World Bank. Furthermore, measures of public-sector budgeting are evaluated in which public-sector budgeting is classified according to the legislative power of the purse and budget transparency.FindingsGenerally, findings reveal that institutions mediate the relationship among national cultural variables and budgeting at the national level. By that means, budgeting in a given nation is linked to the nation's supporting institutions which, in turn, are influenced by the national culture of those who maintain them. Particularly, power distance and uncertainty avoidance impact budgeting through the full mediation of institutions.Research limitations/implicationsThe World Bank's database used for the institutions contained over 200 countries (Kaufmann et al., 2007); the GLOBE cultural database (House et al., 2004) contained data for 62 societies; the public-sector budgeting (Qi and Mensah, 2011) included power of the purse and budgeting transparency country scores for 49 countries and the datasets comprised 31 nations, mostly from Organisation for Economic Co-operation and Development (OECD) countries. While smaller than we would have preferred, the size is consistent with other international studies (for instance: Waldman et al., 2006; Kwok and Tadesse, 2006).Practical implicationsThe findings of the paper suggest that any plan to improve a nation's budgeting should consider the links between budgeting, supporting institutions and the culture of those that run them. The formal adoption of new methods and standards by supporting institutions may not be enough without accompanying efforts to transform national culture.Originality/valueThe theoretical contribution of the paper is discussed further in the paper.