The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?

The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around the world. Drawing on institutional theories, especially neo-institutional sociology, this study examines the mediating role of public accountability in the relationship between PMS a...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Yen Thi Tran, Nguyen Phong Nguyen
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	performance measurement system public accountability organizational performance vietnam Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/aa5f042d243b4b35bf6201464f40a42e
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:aa5f042d243b4b35bf6201464f40a42e
record_format	dspace
spelling	oai:doaj.org-article:aa5f042d243b4b35bf6201464f40a42e2021-12-02T15:59:47ZThe impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?2331-197510.1080/23311975.2020.1792669https://doaj.org/article/aa5f042d243b4b35bf6201464f40a42e2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1792669https://doaj.org/toc/2331-1975The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around the world. Drawing on institutional theories, especially neo-institutional sociology, this study examines the mediating role of public accountability in the relationship between PMS and organizational performance in Vietnam’s public sector. The research model and hypotheses were tested by SmartPLS3 software with 214 survey samples from accountants and managers working in public organizations in Vietnam. The results show that public accountability fully mediates the relationship between PMS and organizational performance. These results provide some theoretical and administrative implications for public organizations in Vietnam in applying PMS to improve public accountability and organizational performance.Yen Thi TranNguyen Phong NguyenTaylor & Francis Grouparticleperformance measurement systempublic accountabilityorganizational performancevietnamBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	performance measurement system public accountability organizational performance vietnam Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	performance measurement system public accountability organizational performance vietnam Business HF5001-6182 Management. Industrial management HD28-70 Yen Thi Tran Nguyen Phong Nguyen The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
description	The performance measurement system (PMS) in the public sector has attracted the attention of many researchers around the world. Drawing on institutional theories, especially neo-institutional sociology, this study examines the mediating role of public accountability in the relationship between PMS and organizational performance in Vietnam’s public sector. The research model and hypotheses were tested by SmartPLS3 software with 214 survey samples from accountants and managers working in public organizations in Vietnam. The results show that public accountability fully mediates the relationship between PMS and organizational performance. These results provide some theoretical and administrative implications for public organizations in Vietnam in applying PMS to improve public accountability and organizational performance.
format	article
author	Yen Thi Tran Nguyen Phong Nguyen
author_facet	Yen Thi Tran Nguyen Phong Nguyen
author_sort	Yen Thi Tran
title	The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
title_short	The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
title_full	The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
title_fullStr	The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
title_full_unstemmed	The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?
title_sort	impact of the performance measurement system on the organizational performance of the public sector in a transition economy: is public accountability a missing link?
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/aa5f042d243b4b35bf6201464f40a42e
work_keys_str_mv	AT yenthitran theimpactoftheperformancemeasurementsystemontheorganizationalperformanceofthepublicsectorinatransitioneconomyispublicaccountabilityamissinglink AT nguyenphongnguyen theimpactoftheperformancemeasurementsystemontheorganizationalperformanceofthepublicsectorinatransitioneconomyispublicaccountabilityamissinglink AT yenthitran impactoftheperformancemeasurementsystemontheorganizationalperformanceofthepublicsectorinatransitioneconomyispublicaccountabilityamissinglink AT nguyenphongnguyen impactoftheperformancemeasurementsystemontheorganizationalperformanceofthepublicsectorinatransitioneconomyispublicaccountabilityamissinglink
_version_	1718385347957620736

The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?

Ejemplares similares