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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/60827
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dc.contributor.authorTran, Y.T.-
dc.contributor.otherNguyen, N.P.-
dc.contributor.otherHoang, T.C.-
dc.date.accessioned2020-12-09T06:35:09Z-
dc.date.available2020-12-09T06:35:09Z-
dc.date.issued2021-
dc.identifier.issn0278-4254-
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85096189380&doi=10.1016%2fj.jaccpubpol.2020.106801&partnerID=40&md5=18036b0071b01cfbdd77cf8e87753366-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/60827-
dc.description.abstractDrawing 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.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherElsevier Inc.-
dc.relation.ispartofJournal of Accounting and Public Policy-
dc.relation.ispartofseriesVol. 40, Issue 1-
dc.rightsElsevier Inc-
dc.subjectAccountabilityen
dc.subjectFinancial-reporting qualityen
dc.subjectPerformanceen
dc.subjectPublic sectoren
dc.subjectVietnamen
dc.titleThe role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnamen
dc.typeJournal Articleen
dc.identifier.doihttps://doi.org/10.1016/j.jaccpubpol.2020.106801-
ueh.JournalRankingScopus-
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeJournal Article-
Appears in Collections:INTERNATIONAL PUBLICATIONS
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