Results-oriented Culture and Organizational Performance: The Mediating Role of Financial Accountability in Public Sector Organizations in Vietnam

被引：7
|
作者：
Yen Thi Tran [1 ]
Nguyen P Nguyen [1 ]
Lam Dang Nguyen [1 ,2 ]
机构：
[1] Univ Econ Ho Chi Minh City, Ho Chi Minh City, Vietnam
[2] Bloomsburg Univ Penn, Bloomsburg, PA 17815 USA
来源：
INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION | 2022年 / 45卷 / 03期
关键词：
Results-oriented culture; financial accountability; new public management; organizational performance; public sector organizations; Vietnam; EMPIRICAL-EVIDENCE; QUALITY EVIDENCE; MANAGEMENT; TRANSPARENCY; GOVERNMENT; VARIANCE; AUTONOMY; DETERMINANTS; COUNTRIES; ADOPTION;
D O I：
10.1080/01900692.2020.1841227
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
Drawing on New Public Management (NPM) theory, this study examines the mediating role of financial accountability in the relationship between results-oriented culture and performance in public sector organizations in Vietnam. The research model and hypotheses have been tested by SmartPLS3 software with 289 survey samples from accountants and managers working in public sector organizations in Vietnam. The results show that results-oriented culture has a positive impact on organizational performance, and that financial accountability plays a mediating role in the relationship between results-oriented culture and organizational performance. These results provide some theoretical and administrative implications for public sector organizations in Vietnam in applying results-oriented culture to improve financial accountability and organizational performance.
引用
收藏
页码：257 / 272
页数：16
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