The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations

Accountability and transparency of financial information in achieving the necessary reforms for the citizens of the country (as external stakeholders) led by the leaders of the organization and government employees (as internal stakeholders) is remarkable. The purpose of this study is to investigate The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations. The research method is descriptive; In terms of examining how variables affect, and is applied in terms of purpose. The necessary information for the research was obtained through the study of theoretical foundations and a questionnaire. Based on the method of Hayer et al. (2018), the sample size included 140 questionnaires that were randomly distributed among the accountants of institutions and government executive bodies in the yair 1400.; and Structural equation modeling using PLS technique has been used to analyze the data. The results of data analysis showed The quality of financial reporting has a significant and positive effect on performance and accountability; Accountability has a positive and significant effect on performance and also accountability has a mediating role on the relationship between financial reporting quality and performance.