Journal of Accounting and Public Policy ( IF 3.629 ) Pub Date : 2020-11-13 , DOI: 10.1016/j.jaccpubpol.2020.106801 Yen Thi Tran , Nguyen Phong Nguyen , Trang Cam Hoang
Drawing on the new public management and agency theory, this study examines the mediating role of accountability in the relationship between financial-reporting quality and the performance of public organizations. The research model and hypotheses tested with a survey of 177 responses obtained from accountants and managers working in the public sector in Vietnam. Our analysis shows that accountability has a mediating role on the relationship between financial-reporting quality and performance, with significant implications for public organizations seeking to improve both their financial-reporting quality and their organizational performance with better designed systems of accountability.
中文翻译:
问责制在确定财务报告质量与公共组织绩效之间的关系中的作用:越南的证据
本研究借鉴新的公共管理和代理理论,考察了问责制在财务报告质量与公共组织绩效之间关系中的中介作用。该研究模型和假设通过对来自越南公共部门工作的会计师和管理人员的177条回答进行了调查,进行了检验。我们的分析表明,问责制在财务报告质量和绩效之间的关系上起着中介作用,这对寻求通过设计更好的问责制同时提高财务报告质量和组织绩效的公共组织具有重要意义。