Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam

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 w...

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Tác giả chính:	Yen Thi Tran
Đồng tác giả:	Nguyen Phong Nguyen
Định dạng:	Journal Article
Ngôn ngữ:	English
Thông tin xuất bản:	Bellwether Publishing, Ltd. 2020
Chủ đề:	Financial accountability New public management Organizational performance Public sector organizations Results-oriented culture Vietnam
Truy cập trực tuyến:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096588015&doi=10.1080%2f01900692.2020.1841227&partnerID=40&md5=5a9be012ae820cb85d945467287405ef http://digital.lib.ueh.edu.vn/handle/UEH/60825 https://doi.org/10.1080/01900692.2020.1841227
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spelling	oai:localhost:UEH-608252022-10-07T06:46:39Z Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam Yen Thi Tran Nguyen Phong Nguyen Lam Dang Nguyen Financial accountability New public management Organizational performance Public sector organizations Results-oriented culture Vietnam 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. 2020-12-09T06:35:09Z 2020-12-09T06:35:09Z 2022 Journal Article 0190-0692 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096588015&doi=10.1080%2f01900692.2020.1841227&partnerID=40&md5=5a9be012ae820cb85d945467287405ef http://digital.lib.ueh.edu.vn/handle/UEH/60825 https://doi.org/10.1080/01900692.2020.1841227 en International Journal of Public Administration none Portable Document Format (PDF) Bellwether Publishing, Ltd.
institution	Đại học Kinh tế Thành phố Hồ Chí Minh
collection	DSpaceUEH
language	English
topic	Financial accountability New public management Organizational performance Public sector organizations Results-oriented culture Vietnam
spellingShingle	Financial accountability New public management Organizational performance Public sector organizations Results-oriented culture Vietnam Yen Thi Tran Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
description	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.
author2	Nguyen Phong Nguyen
author_facet	Nguyen Phong Nguyen Yen Thi Tran
format	Journal Article
author	Yen Thi Tran
author_sort	Yen Thi Tran
title	Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
title_short	Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
title_full	Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
title_fullStr	Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
title_full_unstemmed	Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam
title_sort	results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in vietnam
publisher	Bellwether Publishing, Ltd.
publishDate	2020
url	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096588015&doi=10.1080%2f01900692.2020.1841227&partnerID=40&md5=5a9be012ae820cb85d945467287405ef http://digital.lib.ueh.edu.vn/handle/UEH/60825 https://doi.org/10.1080/01900692.2020.1841227
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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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