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...
Gespeichert in:
| Veröffentlicht in: | Cogent business & management 2020, Vol.7 (1), p.1-17 |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 17 |
|---|---|
| container_issue | 1 |
| container_start_page | 1 |
| container_title | Cogent business & management |
| container_volume | 7 |
| creator | Tran, Yen Thi Nguyen, Nguyen Phong |
| 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. |
| doi_str_mv | 10.1080/23311975.2020.1792669 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_econi</sourceid><recordid>TN_cdi_econis_econstor_244896</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><doaj_id>oai_doaj_org_article_aa5f042d243b4b35bf6201464f40a42e</doaj_id><sourcerecordid>2485461566</sourcerecordid><originalsourceid>FETCH-LOGICAL-c530t-72c718a95632b78df918f4f9cb0fec76db10338a986d9fd3c1ce6a714f8d98083</originalsourceid><addsrcrecordid>eNqFkc1u1DAUhSMEElXbR6hkifUU_8Wx2QCq-BmpEpuytm4cu3hI7MF2hIY34i1xJp1CV6xsX3_nXN17muaK4GuCJX5NGSNEde01xbSWOkWFUM-as6W-WT6e_3N_2VzmvMMYk1ZxielZ8_vum0V-2oMpKDpU6mtvk4tpgmAsmizkOdnJhoLyIRc7oRiOVEz3EPwvKD4GGJ-ITj5zP3qDsjUlJuQDAlQShOwXCbImhjgd3qBtPpFgTJxDgd6PvhwqPvmcfbhHow_f3140LxyM2V4-nOfN148f7m4-b26_fNrevL_dmJbhsumo6YgE1QpG-04OThHpuFOmx86aTgw9wYxVQIpBuYEZYqyAjnAnByWxZOfNdvUdIuz0PvkJ0kFH8PpYqHNrSMWb0WqA1mFOB8pZz3vW9k5QTLjgjmPg1FavV6vXPsUfs81F7-Kc6r6yply2XJBWiEq1K2VSzDlZ99iVYL2ErE8h6yVk_RBy1aFVt-zS57-qrqOUKYG7irxbER-O8fyMaRx0gcMYk6thmCpj_-ty9aTLcuSaaJ2ASyXYH2JYxO0</addsrcrecordid><sourcetype>Open Website</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2485461566</pqid></control><display><type>article</type><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><source>Taylor & Francis Open Access</source><source>DOAJ Directory of Open Access Journals</source><source>EZB-FREE-00999 freely available EZB journals</source><creator>Tran, Yen Thi ; Nguyen, Nguyen Phong</creator><contributor>Bisogno, Marco</contributor><creatorcontrib>Tran, Yen Thi ; Nguyen, Nguyen Phong ; Bisogno, Marco</creatorcontrib><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.</description><identifier>ISSN: 2331-1975</identifier><identifier>EISSN: 2331-1975</identifier><identifier>DOI: 10.1080/23311975.2020.1792669</identifier><language>eng</language><publisher>Abingdon: Taylor & Francis</publisher><subject>Accountability ; organizational performance ; Performance evaluation ; performance measurement system ; public accountability ; Public sector ; Transition economies ; Vietnam</subject><ispartof>Cogent business & management, 2020, Vol.7 (1), p.1-17</ispartof><rights>2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020</rights><rights>2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c530t-72c718a95632b78df918f4f9cb0fec76db10338a986d9fd3c1ce6a714f8d98083</citedby><cites>FETCH-LOGICAL-c530t-72c718a95632b78df918f4f9cb0fec76db10338a986d9fd3c1ce6a714f8d98083</cites><orcidid>0000-0002-9724-8939</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.tandfonline.com/doi/pdf/10.1080/23311975.2020.1792669$$EPDF$$P50$$Ginformaworld$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://www.tandfonline.com/doi/full/10.1080/23311975.2020.1792669$$EHTML$$P50$$Ginformaworld$$Hfree_for_read</linktohtml><link.rule.ids>314,780,784,864,2102,4024,27502,27923,27924,27925,59143,59144</link.rule.ids></links><search><contributor>Bisogno, Marco</contributor><creatorcontrib>Tran, Yen Thi</creatorcontrib><creatorcontrib>Nguyen, Nguyen Phong</creatorcontrib><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><title>Cogent business & management</title><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.</description><subject>Accountability</subject><subject>organizational performance</subject><subject>Performance evaluation</subject><subject>performance measurement system</subject><subject>public accountability</subject><subject>Public sector</subject><subject>Transition economies</subject><subject>Vietnam</subject><issn>2331-1975</issn><issn>2331-1975</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><sourceid>0YH</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>DOA</sourceid><recordid>eNqFkc1u1DAUhSMEElXbR6hkifUU_8Wx2QCq-BmpEpuytm4cu3hI7MF2hIY34i1xJp1CV6xsX3_nXN17muaK4GuCJX5NGSNEde01xbSWOkWFUM-as6W-WT6e_3N_2VzmvMMYk1ZxielZ8_vum0V-2oMpKDpU6mtvk4tpgmAsmizkOdnJhoLyIRc7oRiOVEz3EPwvKD4GGJ-ITj5zP3qDsjUlJuQDAlQShOwXCbImhjgd3qBtPpFgTJxDgd6PvhwqPvmcfbhHow_f3140LxyM2V4-nOfN148f7m4-b26_fNrevL_dmJbhsumo6YgE1QpG-04OThHpuFOmx86aTgw9wYxVQIpBuYEZYqyAjnAnByWxZOfNdvUdIuz0PvkJ0kFH8PpYqHNrSMWb0WqA1mFOB8pZz3vW9k5QTLjgjmPg1FavV6vXPsUfs81F7-Kc6r6yply2XJBWiEq1K2VSzDlZ99iVYL2ErE8h6yVk_RBy1aFVt-zS57-qrqOUKYG7irxbER-O8fyMaRx0gcMYk6thmCpj_-ty9aTLcuSaaJ2ASyXYH2JYxO0</recordid><startdate>2020</startdate><enddate>2020</enddate><creator>Tran, Yen Thi</creator><creator>Nguyen, Nguyen Phong</creator><general>Taylor & Francis</general><general>Cogent</general><general>Taylor & Francis Ltd</general><general>Taylor & Francis Group</general><scope>OT2</scope><scope>0YH</scope><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>87Z</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>PIMPY</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>Q9U</scope><scope>DOA</scope><orcidid>https://orcid.org/0000-0002-9724-8939</orcidid></search><sort><creationdate>2020</creationdate><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><author>Tran, Yen Thi ; Nguyen, Nguyen Phong</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c530t-72c718a95632b78df918f4f9cb0fec76db10338a986d9fd3c1ce6a714f8d98083</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><topic>Accountability</topic><topic>organizational performance</topic><topic>Performance evaluation</topic><topic>performance measurement system</topic><topic>public accountability</topic><topic>Public sector</topic><topic>Transition economies</topic><topic>Vietnam</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Tran, Yen Thi</creatorcontrib><creatorcontrib>Nguyen, Nguyen Phong</creatorcontrib><collection>EconStor</collection><collection>Taylor & Francis Open Access</collection><collection>ECONIS</collection><collection>CrossRef</collection><collection>ProQuest Central (Corporate)</collection><collection>Access via ABI/INFORM (ProQuest)</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest Central UK/Ireland</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Global</collection><collection>Publicly Available Content Database</collection><collection>ProQuest One Business</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ProQuest Central Basic</collection><collection>DOAJ Directory of Open Access Journals</collection><jtitle>Cogent business & management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Tran, Yen Thi</au><au>Nguyen, Nguyen Phong</au><au>Bisogno, Marco</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>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?</atitle><jtitle>Cogent business & management</jtitle><date>2020</date><risdate>2020</risdate><volume>7</volume><issue>1</issue><spage>1</spage><epage>17</epage><pages>1-17</pages><issn>2331-1975</issn><eissn>2331-1975</eissn><abstract>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.</abstract><cop>Abingdon</cop><pub>Taylor & Francis</pub><doi>10.1080/23311975.2020.1792669</doi><tpages>17</tpages><orcidid>https://orcid.org/0000-0002-9724-8939</orcidid><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 2331-1975 |
| ispartof | Cogent business & management, 2020, Vol.7 (1), p.1-17 |
| issn | 2331-1975 2331-1975 |
| language | eng |
| recordid | cdi_econis_econstor_244896 |
| source | Taylor & Francis Open Access; DOAJ Directory of Open Access Journals; EZB-FREE-00999 freely available EZB journals |
| subjects | Accountability organizational performance Performance evaluation performance measurement system public accountability Public sector Transition economies Vietnam |
| 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? |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-19T16%3A10%3A32IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_econi&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20impact%20of%20the%20performance%20measurement%20system%20on%20the%20organizational%20performance%20of%20the%20public%20sector%20in%20a%20transition%20economy:%20Is%20public%20accountability%20a%20missing%20link?&rft.jtitle=Cogent%20business%20&%20management&rft.au=Tran,%20Yen%20Thi&rft.date=2020&rft.volume=7&rft.issue=1&rft.spage=1&rft.epage=17&rft.pages=1-17&rft.issn=2331-1975&rft.eissn=2331-1975&rft_id=info:doi/10.1080/23311975.2020.1792669&rft_dat=%3Cproquest_econi%3E2485461566%3C/proquest_econi%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2485461566&rft_id=info:pmid/&rft_doaj_id=oai_doaj_org_article_aa5f042d243b4b35bf6201464f40a42e&rfr_iscdi=true |