This study propose and test a theoretical framework concerning the relationship between good governance, leadership style and organizational culture on public performance accountability in a public sector context. This study aims to determine the effect of good governance, leadership style and organizational culture on public performance accountability of government institutions (Case Study in Bandung Highways and Irrigation Office). The study took a positivist approach as the philosophy of the study. Using quantitative methods, a cross-sectional survey was used to collect data from 36 public officers working in Bandung Highways and Irrifation Office, East Java, Indonesia. Multiple regression analysis was applied in this study and found that two of three hypotheses proposed are rejected.The findings imply that it is important that the Bandung Highways and Irrigation Office makes an effort to retain higher public performance accountability are readily showing high levels of Organizational Culture. The study focused on an overlooked area in the study of performance accountability in the public sector. Furthermore, the results show how the specific context (organizational culture) of public organizations determines the public performance accountability.
Almquist, R., Grossi, G., van Helden, G. J., & Reichard, C. (2013). Public Sector Governance and Accountability. Critical Perspectives on Accounting, 24(7–8), 479–487.
Aucoin, P., & Heintzman, R. (2000). The dialectics of accountability for performance in public management reform. International Review of Administrative Sciences, 66(100), 45–55.
Aziz, M. A. A., Rahman, H. A., Alam, M., & Said, J. (2015). Enhancement of the Accountability of Public Sectors through Integrity System , Internal Control System and Leadership Practices?: A Review Study. Procedia Economics and Finance, 28(April), 163–169. https://doi.org/10.1016/S2212-5671(15)01096-5
Bao, G., Wang, X., Larsen, G. L., & Morgan, D. F. (2012). Beyond New Public Governance: A Value-Based Global Framework for Performance Management, Governance, and Leadership. Administration & Society, 1–25. https://doi.org/10.1177/0095399712464952
Chatman, J. A., & Jehn, K. A. (1994). Assessing relationships between industry characteristics and organizational culture: how different can you be? Academy of Management Journal, 37(June), 522–553.
Green, D. D., & Roberts, G. E. (2012). Public Personnel Management Public Sector Leadership Practices?: Federal Government. Public Personnel Management, 41(1), 79–96. https://doi.org/10.1177/009102601204100105
Haque, M. S. (2000). Significance of accountability under the new approach to public governance. International Review of Administrative Sciences, 66(4), 599–617.
Hussein, N., Omar, S., Noordin, F., & Amir, N. (2016). Learning Organization Culture , Organizational Performance and Organizational Innovativeness in a Public Institution of Higher Education in Malaysia?: A Preliminary Study. Procedia Economics and Finance, 37(16), 512–519. https://doi.org/10.1016/S2212-5671(16)30159-9
Jarrar, Y., & Schiuma, G. (2007). Measuring performance in the public sector?: challenges and trends. Measuring Business Excellenec, 11(4), 4–8. https://doi.org/10.1108/13683040710837883
Kaldor, M. (2003). Civil Society and Accountability. Journal of Human Development, 4(1), 5–27.
Laegreid, P., Verhoest, K., & Jann, W. (2008). The Governance, Autonomy and Coordination of Public Sector Organizations. Public Organization Review Review, 8(2), 93–96.
Mulgan, R. (2000). “Accountability”: An ever expanding Concept? Public Administraton, 78, 555–573.
Schraeder, M., Tears, R. S., & Jordan, M. H. (2005). Organizational culture in public sector organizations Promoting change through training and leading by example. Leadership & Organization Development Journal, 26(6), 492–502.
https://doi.org/10.1108/01437730510617681
Schulz, J. W. (2001). Tapping the best that is within: why corporate culture matters. Management Quarterly, 42, 29–35.
Sedarmayanti. (2012). Good Governance, Kepemerintahan Yang Baik. Bandung: CV. Mandar Maju.
Thiel, S. Van, & Leeuw, F. L. (2002). The Performance Paradox in the Public Sector. Public Performance & Management Review, 25(3), 267–281. https://doi.org/10.1080/15309576.2002.11643661
Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control , Results- Oriented Culture and Public Sector Performance?: Empirical Evidence on New Public Management. Organization Studies, 1–26. https://doi.org/10.1177/0170840615580014
Voet, J., Der, V., & Kuipers, B. S. (2015). Implementing change in public organizations?: The relationship between leadership and affective commitment to change in a public sector context. Public Management Review, (May), 37–41. https://doi.org/10.1080/14719037.2015.1045020
In-Text Citation: (Sedarmayanti et al., 2020)
To Cite this Article: Sedarmayanti, Gunawan, S., Pradesa, H. A., & Sitorus, T. A. T. (2019). The Effect of Good Governance, Leadership and Organizational Culture on Public Performance Accountability. International Journal of Academic Research in Business and Social Sciences, 10(1), 70–81.
Copyright: © 2020 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode