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

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  • Yen Thi Tran
  • Nguyen P. Nguyen
  • Lam Dang Nguyen

Abstract

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.

Suggested Citation

  • Yen Thi Tran & Nguyen P. Nguyen & Lam Dang Nguyen, 2022. "Results-oriented Culture and Organizational Performance: The Mediating Role of Financial Accountability in Public Sector Organizations in Vietnam," International Journal of Public Administration, Taylor & Francis Journals, vol. 45(3), pages 257-272, February.
    • Handle: RePEc:taf:lpadxx:v:45:y:2022:i:3:p:257-272
    DOI: 10.1080/01900692.2020.1841227
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    Cited by:

    1. Ghafoori, Arman & Gupta, Manjul & Merhi, Mohammad I. & Gupta, Samrat & Shore, Adam P., 2024. "Toward the role of organizational culture in data-driven digital transformation," International Journal of Production Economics, Elsevier, vol. 271(C).
    2. Jayasiri, M.M.J.G.C.N. & Dayawansa, N.D.K. & Yadav, Sudhir, 2023. "Assessing the roles of farmer organizations for effective agricultural water management in Sri Lanka," Agricultural Systems, Elsevier, vol. 205(C).
    3. Hardi Warsono & Retna Hanani & Amni Zarkasyi Rahman, 2023. "Local Governments’ Financial Accountability Responses in Critical Time: Reflection from Intergovernmental Management in Indonesia During the Early Covid-19 Pandemic," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, January.
    4. Worku Lemlemu Ferede & Yalew Endawoke & Gedif Tessema, 2024. "Change management through strategic leadership: the mediating effect of knowledge management in public organizations, Ethiopia," Future Business Journal, Springer, vol. 10(1), pages 1-17, December.

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