The Effect of Financial Accountability and Result-Oriented Culture on Organizational Performance (Case Study: Public Sector Financial Managers)

Articles in Press

Document Type : Original Article

Authors

1 Msc. Student of Accounting, Islamic Azad University, Bandar Lengeh Branch, Bandar Lengeh, Iran

2 Ph.D. of Accounting, Vice-Chancellor for Management Development and Resources, Fasa University of Medical Sciences, Fasa, Iran

Abstract

Results-oriented culture is an important issue that has major effects in the organization and can cause financial accountability and organizational performance, especially in public sector organizations. The purpose of this research is to study the effect of financial accountability and result-oriented culture on organizational performance in public sector financial managers. This research is practical in terms of its purpose, whose community consists of accountants working in public sector organizations at the country level. For this purpose, by obtaining the opinions of 179 people from the target community in the country by simple random method in 2023, this issue was investigated. To check the findings of the study in four hypotheses, it was tested by partial least squares technique and structural equations in Smart- PLS software. The research findings showed that there is a positive and significant relationship between results-oriented culture and organizational performance. Also, a positive and significant relationship was observed between result-oriented culture and financial accountability. In addition, financial accountability has a positive and significant relationship with organizational performance. Finally, financial accountability plays a mediating role in the relationship between result-oriented culture and organizational performance. The general finding of this research shows more attention to the category of organizational culture and financial accountability in the public sector environment, and it is necessary to pay more attention to it in order to create a better environment in order to increase productivity.

Keywords

Main Subjects

Budget and Finance Strategic Research

Articles in Press, Accepted Manuscript
Available Online from 06 May 2024

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History

  • Receive Date: 14 January 2024
  • Revise Date: 06 February 2024
  • Accept Date: 06 May 2024

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