Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance
Achieving optimal performance in all areas is one of the main goals of any organization. Accordingly, drawing on the new public management and agency theory, this paper examines the mediating role of accountability in the relationship between financial reporting quality and the performance of governmental agencies. The research model and hypotheses tested with a data survey of 209 responses obtained from accountants and managers working in the governmental agencies in Sistan and Baluchestan province in the year of 2021. The result obtained from final model of research showed that financial reporting quality and accountability has a positive and direct effects on the organizational performance. Also, the financial reporting quality has a positive and direct effects on the accountability of governmental agencies. In addition, the results show the mediating effects of accountability variable on the relationship between financial reporting quality and performance. These findings suggest that governmental agencies seeking to improve their performance need to improve financial reporting quality and accountability system.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.