Strengthening Project Delivery Quality through Accountability and Performance Monitoring: An Open Systems Theory Perspective

Abstract

Effective accountability is widely recognised as a fundamental principle of public sector governance; however, limited empirical evidence explains how accountability is translated into improved project delivery during the post-award contract management phase. This study addresses this gap by examining the mediating role of Performance Monitoring in the relationship between Accountability and Project Delivery Quality within the Malaysian public sector. Guided by Open Systems Theory, the study conceptualises Accountability as the organisational input, Performance Monitoring as the transformation process, and Project Delivery Quality as the organisational output. Data were collected from 462 public sector officers involved in post-award contract management across Malaysian federal ministries and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that Accountability significantly enhances Performance Monitoring, while Performance Monitoring significantly improves Project Delivery Quality. Furthermore, Performance Monitoring was found to significantly mediate the relationship between Accountability and Project Delivery Quality, demonstrating that accountability improves project outcomes through systematic monitoring processes rather than through direct governance mechanisms alone. The study extends the application of Open Systems Theory to post-award contract management by providing empirical evidence of the organisational processes through which governance mechanisms influence project performance. The findings offer practical guidance for strengthening accountability frameworks and institutionalising performance monitoring to enhance project governance and improve public sector project delivery.