The Study of the Effect of Culture on Financial Reporting Transparency and Improving the Responsiveness Level in State Organizations (Case Study: Health Ministry)

One of the most effective aspects on financial information transparency and responsiveness is environmental factor of accounting playing important role in transparency and improving the responsiveness. One of the most effective environmental factors on accounting procedures and financial reporting is culture. The present study was conducted with the purpose of identification of the effect of cultural values of accountants on financial reporting transparency and improving responsiveness in Medical Sciences universities of ministry of health in 2013. The study method was descriptive-survey and its study population was 160 accountants of medical sciences that were selected by Cochran’s formula as 101 people. The analysis of the hypotheses was done by Kolmogrov- smirnov test, single sample independent test and Pearson correlation test. The study results showed that accountants of the study population had different cultural values and the cultural differences affected the financial reporting transparency and responsiveness level.