Do Hofstede's National Culture Impact on Public Sector budgeting Practices?

Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to examine the effect of national culture on government budgeting practices.
This study is fundamental and classified as Semi-experimental with regression approach.
In this research Hofstede's 4 factor cultural dimensions are used. Government budgeting practices are classified with respect to the extent to which the legislative body controls government expenditures (Legislative "Power of the Purse"), and also the extent to which the budgets are transparent to both the legislature and the general public (Budget Transparency). Dependent variable data are gathered using the Delphi method and questionnaires distributed among budgeting experts in Iran. Other 32 countries data covered in both the OECD / World Bank Government Budgeting Practices Surveys and Hofstede's national culture dimensions study in 2012. For statistical analysis the software Stata 13 is used.
Findings: The followings has been achieved: Hofstede's Power of distance index has a negative relation with Legislative Power of the Purse measure while Individualism, Masculinity and Uncertainty Avoidance indices are remarkably and positively related to; Individualism and Masculinity indices are significantly and positively related to Budgeting Transparency.
There is a significant relationship between Hofstede's national culture and public sector budgeting.