ﺗﺎﺛﯿﺮ ﻋﻮاﻣﻞ ﻓﺮﻫﻨﮕﯽ ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ

The Effect of Cultural Factors on Cost Stickiness

در ادﺑﯿﺎت ﺣﺴﺎﺑﺪاري در ﻓﻬﻢ اﯾﻦ ﻧﮑﺘﻪ ﺗﻮﺟﻪ وﯾﮋه ﺷﺪه اﺳﺖ ﮐﻪ ﭼﮕﻮﻧﻪ ﺗﻔﺎوتﻫﺎ در ﻓﺮﻫﻨﮓ ﻣﻠﯽ ﺑﺮ ﻧﺘﺎﯾﺞ و ﻋﻮاﻗﺐ ﺣﺴﺎﺑﺪاري و ﺑﺎزارﻫﺎي ﻣﺎﻟﯽ ﺗﺎﺛﯿﺮ ﻣﯽﮔﺬارد، ﺑﻨﺎﺑﺮاﯾﻦ ﺑﺨﺶ ﻋﻤﺪهاي از ﭘﮋوﻫﺶﻫﺎي اﻧﺠﺎم ﺷﺪه در اﯾﻦ زﻣﯿﻨﻪ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺎﺛﯿﺮ ﻓﺮﻫﻨﮓ ﺑﺮ ﺗﺼﻤﯿﻢﮔﯿﺮيﻫﺎي ﻣﺪﯾﺮﯾﺖ و ﮔﺰارشدﻫﯽ ﮔﺴﺘﺮده ﺗﻤﺮﮐﺰ دارد ﺑﺮ اﯾﻦ اﺳﺎس ﻫﺪف اﯾﻦ ﻣﻘﺎﻟﻪ، ﻣﻄﺎﻟﻌﻪ ﺷﻮاﻫﺪ ﻋﯿﻨﯽ درﺑﺎره راﺑﻄﻪ رﯾﺰ ﻓﺮﻫﻨﮓﻫﺎ ﺑﺮ ﭘﺪﯾﺪه ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ ﻣﯽﺑﺎﺷﺪ، ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ 104 ﺷﺮﮐﺖ ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار اﻧﺘﺨﺎب ﮔﺮدﯾﺪ. روش ﭘﮋوﻫﺶ از ﻧﻈﺮ ﻫﺪف، ﮐﺎرﺑﺮدي و از ﻧﻈﺮ ﻧﺤﻮه اﺟﺮا ﺗﻮﺻﯿﻔﯽ، ﭘﯿﻤﺎﯾﺸﯽ و از ﻧﻮع ﻫﻤﺒﺴﺘﮕﯽ اﺳﺖ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از آزﻣﻮن ﻓﺮﺿﯿﻪﻫﺎ، ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ ﺑﯿﻦ رﯾﺰﻓﺮﻫﻨﮕﻫﺎ )ﻣﺮدﮔﺮاﯾﯽ/زنﮔﺮاﯾﯽ، ﻓﺮدﮔﺮاﯾﯽ/ﺟﻤﻊﮔﺮاﯾﯽ، ﻓﺎﺻﻠﻪ ﻗﺪرت و اﺟﺘﻨﺎب از ﻋﺪم اﻃﻤﯿﻨﺎن( ﺑﺮ ﭘﺪﯾﺪه ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪ ﺑﺎ اﻃﻤﯿﻨﺎن 99درﺻﺪ ﺗﺎﺛﯿﺮ ﻣﻌﻨﺎداري وﺟﻮد دارد.

In the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of culture on broad management and reporting decisions. Accordingly, the aim of this study is to study the objective evidence of the relationship between small cultures on the cost-stickiness phenomenon. The statistical population of the study was 104 companies listed on the stock exchange during a 6-year period from 2014 to 2020. The research methodology is applied in terms of purpose, and in terms of its implementation, descriptive, survey and correlation type. Also, in order to analyze the data of the research using EVIEWS 9 and SPSS software, the results of hypothesis testing indicate that between the microcrops (masculinity / femininity, individualism / collectivism, power distance and avoidance of uncertainty) on the adhesion phenomenon Cost with a 99% confidence is significant