Results-oriented Culture, Performance Information Use and the Performance of Public Organizations: Evidence from Vietnam

다국어 초록 (Multilingual Abstract)

The purpose of this research is to investigate the mediating role of performance information use in the relationship between result-oriented culture and organizational performance. The data were collected from chief accountants and managers working in public-sector organizations in Vietnam. The analysis was based on the 197 completed questionnaires by using Partial Least Squares Structural Equation Modeling (PLSSEM). For the test research model and hypotheses, the supporting tool is SmartPLS 3 software. Research findings show that result-oriented culture is positively associated with organizational performance, and that performance information use is a mediating mechanism that explains how a result-oriented culture leads to higher performance in public organizations. The findings of this study suggest that the resultsoriented culture, not only directly improves organizational performance, but also indirectly does so by the use of performance information. This study provides evidence for theoretical understanding of the impact of result-oriented culture on the performance of public-sector organizations through performance information use, and suggests practical implications for public organizations in applying result-oriented culture to foster using performance measurement and improve organizational performance. In order to achieve good performance, publicsector organizations need to create and spread result-oriented culture and enhance the use of performance information for decision-making.

목차 (Table of Contents)

• 1. Introduction 2. Literature Review and Development Hypotheses 3. Methodology 4. Results and Discussion 5. Conclusion

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