2020
DOI: 10.1080/23311975.2020.1792669
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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?

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 … Show more

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Cited by 19 publications
(13 citation statements)
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References 65 publications
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“…In a well-functioning state, the government is subject to good accountability obtained from outside, for example from citizens (vertical), as well as accountability through public institutions empowered to oversee accountability or accountability (horizontally). This is in line with the statement put forward by (Tran & Nguyen, 2020) which states that the participation of stakeholder institutions will be able to create the achievement of public accountability. Transparency is achieved by involving stakeholders in organizational activities (Cetindamar, 2018).…”
Section: B Literature Review 1 Accountabilitysupporting
confidence: 86%
“…In a well-functioning state, the government is subject to good accountability obtained from outside, for example from citizens (vertical), as well as accountability through public institutions empowered to oversee accountability or accountability (horizontally). This is in line with the statement put forward by (Tran & Nguyen, 2020) which states that the participation of stakeholder institutions will be able to create the achievement of public accountability. Transparency is achieved by involving stakeholders in organizational activities (Cetindamar, 2018).…”
Section: B Literature Review 1 Accountabilitysupporting
confidence: 86%
“…This relates to the broader discourse on Performance Management Systems (PMS) and Performance Measurement and Management (PMM). Tran and Nguyen (2020) highlighted the importance of modern PMS in improving public accountability and organizational performance, particularly in developing countries like Vietnam. They advocate for implementing performance measurements that address quantitative and qualitative aspects, which resonates with the objective and measurable outcomes emphasized within the PPBER.…”
Section: Resultsmentioning
confidence: 99%
“…Furthermore, providing capacity building on adoption of SPPM may enlighten some key county government political stakeholders on the kind of information on county government performance that will be in the public domain. Tran and Nguyen (2020) argued that sharing result-based performance measurement information to the public may necessitate changes in resource allocation, budgeting and even personal political ambitions which might not be supported by some political leaders. Also, an effective PMS was found to put pressure on public organization to perform better (Tran & Nguyen, 2020).…”
Section: Sppm Adoption In County Governmentsmentioning
confidence: 99%