Managing Financial Resources and Providing Quality Services at Public Service Units under the Ministry of Culture and Sports

This study examined the relationship between financial resource management and quality service delivery within public service units operating under the Ministry of Culture, Sports and Tourism in Vietnam. The research was guided by three core questions and corresponding hypotheses aimed at understanding how financial practices influence service outcomes in cultural and recreational institutions. A correlational research design was employed to explore the direction and strength of this relationship. The population and sample for this study consisted of 175 managers and financial officers from 175 public cultural institutions, including museums, performing arts centers, and sports complexes. Data were gathered using two structured instruments: the ―Financial Resource Management Questionnaire‖ and the ―Quality Service Delivery Questionnaire‖, each utilizing a 4- point Likert scale ranging from Strongly Agree to Strongly Disagree. Both instruments were subjected to rigorous face and content validity assessments by experts in public administration and evaluation. To ensure internal consistency, the testretest method was applied, and Cronbach’s Alpha values of 0.85 and 0.77 were obtained for the respective tools. The data collected were analyzed using the Pearson Product Moment Correlation Coefficient (r) to address the research questions, while the t-test transformation was applied to test the hypotheses at a 0.05 level of significance. The findings revealed a statistically significant positive relationship between effective financial resource management and quality service delivery across the public service units examined. Based on these results, the study recommends that cultural and sports institutions adopt context-specific budgeting models that align with their operational realities to avoid overspending and resource misallocation. Moreover, the study emphasizes the need for regular governmental audits of financial accounts to deter misuse, enhance transparency, and ensure that financial practices support service quality in a sustainable and accountable manner