Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/244896 
Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 7 [Issue:] 1 [Publisher:] Taylor & Francis [Place:] Abingdon [Year:] 2020 [Pages:] 1-17
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
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.
Schlagwörter: 
performance measurement system
public accountability
organizational performance
Vietnam
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