This study evaluates the mediating effect of PMS on the relationship between TMS and performance in public organizations in Vietnam. The research model and hypothesis has been tested by SmartPLS3 with 219 survey samples from managers and accountants working in Vietnam public organizations. The results support the direct and indirect relationships between TMS and performance through PMS. From these findings, this paper proposes implications to increase TMS and improve PMS, finally performance enhancement in Vietnam public organizations. |
