Drawing on New Public Management (NPM) theory, this study examines the mediating role of financial accountability in the relationship between results-oriented culture and performance in public sector organizations in Vietnam. The research model and hypotheses have been tested by SmartPLS3 software with 289 survey samples from accountants and managers working in public sector organizations in Vietnam. The results show that results-oriented culture has a positive impact on organizational performance, and that financial accountability plays a mediating role in the relationship between results-oriented culture and organizational performance. These results provide some theoretical and administrative implications for public sector organizations in Vietnam in applying results-oriented culture to improve financial accountability and organizational performance.
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