VOlUME 05 ISSUE 02 FEBRUARY 2026
Dr. Nguyen The Vinh
Thu Dau Mot University, Binh Duong
DOI : https://doi.org/10.58806/ijsshmr.2026.v5i2n15Google Scholar Download Pdf
ABSTRACT
This study focuses on the design and application of a decentralization-accountability matrix in the two-tiered local government model in Vietnam, which officially commenced operation on July 1, 2025. Building upon the RACI (Responsible – Accountable – Consulted – Informed) model in modern governance, the study proposes a framework for analyzing four core questions: “Who decides – Who implements – Who pays – Who is responsible” to identify and address three common errors in decentralization: overlapping authority, authority gaps, and mismatch between tasks and resources. The research results provide a highly applicable decentralization matrix framework for key public service groups such as land and construction, civil registration, social security, environment, and urban order management, thereby contributing to improved public administration efficiency and reduced administrative processing time.
KEYWORDS:Two-tier local government, decentralization matrix, accountability, RACI, public services
REFERENCES
1) Andy Rivers and Ves Sathya (2025), Defining organizational roles with a RACI matrix . Link: Defining organizational roles with a RACI matrix | AWS Public Sector Blog , April 31, 2025.
2) Central Committee of the Party (2017), Resolution No. 18-NQ/TW on continuing to innovate and reorganize the organizational structure of the political system to be streamlined, effective and efficient.
3) Central Committee of the Party (2025), Resolution No. 60-NQ/TW on the plan for merging provincial-level administrative units, not organizing district-level units, merging communes and building a two-tiered local government.
4) Nhan Dan Online (2026), Two-tiered local government organizational model to operate from July 1, 2025. Link: Two-tiered local government model to start from July 1, 2025 | Nhan Dan Online , June 30, 2025.
5) Dan Tri Online Newspaper (2025), For the first time, the whole country will operate a two-tiered local government system . Link: For the first time, the whole country will operate a two-tiered local government system | Dan Tri Newspaper , June 16, 2025.
6) Government Electronic Newspaper (2026), Full text of 28 Decrees on decentralization and delegation of authority; delineation of authority between the Government and local governments at 2 levels. Link: Full text of 28 Decrees on decentralization and delegation of authority; delineation of authority , June 14, 2025.
7) Vietnamplus Online Newspaper (2025), Completing 12 decrees to synchronize the two-tier local government model. Link: Completing decrees to synchronize the two-tier local government model | Vietnam+ (VietnamPlus) , December 29, 2025.
8) Ministry of Interior (2025), Report on the assessment of the results of reorganizing the apparatus and operating the 2-tier local government model.
9) CIO (2025), The RACI matrix: Your blueprint for project success. Link: The RACI matrix: Your blueprint for project success | CIO , April 28, 2025.
10) Government (2025), Decrees on decentralization and delegation; delineation of authority between the Government and local authorities at 2 levels.
11) Government (2013), Decree No. 90/2013/ND-CP stipulating the accountability of state agencies in performing assigned tasks and powers.
12) National Assembly of the Socialist Republic of Vietnam (2025), Law No. 72/2025/QH15 on Organization of Local Government.
13) Hudson and Govnet (2009), Accountability and democratic governance: Orientations and principles for development, OECD Publishing.
14) Duong Bach Long , 2022, Decentralization and Delegation in State Management - Some Issues Arising in the Management of the Justice Sector . Link: Decentralization and Delegation in State Management - Some Issues Arising in the Management of the Justice Sector , May 13, 2022.
15) Bui Thi Ngoc Mai (2021), Improving legal regulations on accountability . Link: Improving legal regulations on accountability | Journal of State Management , May 6, 2021.
16) Przeworski, A., Stokes, S.C. (1999), Democracy, Accountability, and Representation, Cambridge University Press.
17) Nguyen Quoc Suu (2022), On accountability in public service activities in Vietnam . Link: On accountability in public service activities in Vietnam | Journal of State Management , March 8, 2022.
18) Nguyen Dang Phuong Truyen (2025), Implementing decentralization and delegation of power in the context of building a two-tiered local government model . Link: Implementing decentralization and delegation of power in the context of building a two-tiered local government model , June 13, 2025.
19) Le Van Tu (2025), Mechanism for delineating authority for grassroots government in the current two-tier local government model in Vietnam: challenges and solutions. Link: Mechanism for delineating authority for grassroots government in the current two-tier local government model in Vietnam: challenges and solutions | Journal of State Management , September 22, 2025.
Cite this Article:Vinh, D. N. T. (2026). The Delegation of Authority and Accountability Matrix in Two-Tier Local Government: Designed to Reduce Overlapping and Shift-Of-Push-Against Responsibility. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCHS, 5(2), 380-388. https://doi.org/10.58806/ijsshmr.2026.v5i2n15