The impact of performance measurement systems on organizational performance considering the mediating role of public accountability

Document Type : Research Paper

Authors

1 ph.D, student, Accounting Department, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran

2 Associate Professor, Accounting Department, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran,

10.30473/gaa.2025.73918.1795

Abstract

Performance measurement systems in the public sector have attracted the attention of many researchers worldwide. The purpose of this study, using the theories of new public management, is to examine the impact of performance measurement systems on organizational performance. Additionally, it investigates the mediating role of public accountability in the relationship between performance measurement systems and organizational performance in the Ministry of Economic Affairs and Finance.Management accounting has introduced various techniques for performance evaluation. In this research, the balanced scorecard is used to evaluate performance. A questionnaire was used as a data collection tool. This questionnaire was distributed among 125 employees of the Ministry of Economic Affairs and Finance, and ultimately, 104 questionnaires were collected. A random sampling method was used to sample the target population. Data analysis was performed using partial least squares structural equation modeling (Smart PLS3) and SPSS22. The results show that the performance measurement system has a positive and significant relationship with both organizational performance and public accountability. Public accountability also has a positive and significant relationship with organizational performance. Moreover, public accountability fully mediates the relationship between performance measurement systems and organizational performance.

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History

  • Receive Date: 26 February 2025
  • Revise Date: 22 September 2025
  • Accept Date: 24 September 2025

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