The Role of Accountability in Determining the Relationship between Financial Reporting Quality and Public Organizations Performance
Subject Areas : Financial engineering
Maryam Bahmani
1
,
Javad Rashidipoor
2
1 - Department of Accounting, National University of Skills (NUS), Kashan, Iran
2 - Department of Accounting, National University of Skills (NUS), Kashan, Iran
Keywords: Financial reporting quality, performance, accountability, public sector, organization.,
Abstract :
This research, based on public management theory and new agency theory, investigates the mediating role of accountability in the relationship between financial reporting quality and the performance of government organizations. The research model and hypotheses were tested through a survey conducted with 196 accountants and managers working in the public sector in Iran. The analysis of the findings indicated that accountability serves as a mediator between financial reporting quality and performance. These results carry significant implications for government organizations seeking to enhance their financial reporting quality and organizational performance through effective systems and accountability measures.In this context, policymakers and regulatory bodies in the public sector are focused on enforcing accountability for organizations regarding their actions. They aim to ensure that these organizations operate according to their assigned responsibilities. By doing so, they hope to create a more transparent and responsible public sector. This study also seeks to delve into the mediating role of accountability in the relationship between financial reporting quality and the performance of public organizations, ultimately contributing to a better understanding of how accountability influences performance outcomes in the public sector. The findings may provide insights for improving practices in financial reporting and organizational effectiveness.
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