The quality of performance measurement systems at the Estonian Ministry of Agriculture
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 84
Abstract
The goal of this study is to assess the quality of the PMS at the Estonian Ministry of Agriculture by ana-lyzing whether the PMS meets certain requirements. The requirements applicable to the PMS could be split into two categories: system requirements and measure requirements. The research particularly fo-cuses on the system requirements, such as balance, the cause-effect model, linkage to strategy, and multi-dimensionality.The authors use the archival research strategy in order to uncover the origins of the design of the current PMS and to describe the current state of affairs regarding PM in the public sector in Estonia. Secondary data, documentation publicly available from the web portals of the Ministry of Finance and the Ministry of Agriculture of Estonia, is the main source of information. Content analysis is used to carry out the study of the current PMS of the ministry.Based on the analysis made we can conclude that although the measurables are not distributed homoge-neously among the categories, all the defined categories are covered. The PMS at the Ministry of Agricul-ture demonstrated a relatively good level of compliance with the requirements applicable to a modern PMS. However, the following recommendations are offered based on the results of the research: split measurables in such a way that they would only represent a single area of performance, review measurables that cannot be assigned to any of the defined categories, consider improving the cause-effect model by separating inputs and outputs represented by actions.
Authors and Affiliations
Aleksei Nazarov, Ülle Pärl
Keywords
Related Articles
- EP ID EP81837
- DOI 10.5604/16414381.1173924
- Views 114
- Downloads 0
Global challenges in standardization of financial information as a business language
The paper attempts to answer the question whether the creation of internation-al accounting standards and their gradual revision and adjustment is an „intellec-tual firework” of the accounting community or there are othe...
Układ pojęć konstytuujących teorię rachunkowości w kontekście nauk ekonomicznych
Każda teoria wyjaśniająca zjawiska rzeczywistego świata ma za podstawę pojęcia pierwotne i fundamen-talne zasady oraz definicje podstawowych koncepcji, które następnie są materią do formułowania stwier-dzeń orzekających,...
Research on the accounting quality of public listed companies at the Budapest Stock Exchange
The operation of a financial reporting system is very expensive. In all areas where costs arise, it is important to examine whether the benefits exceed the costs or not. The objectives of financial reporting in Hungary a...
The perceived impact of accreditation on the quality of academic accounting education: students` perspective
The last few years have been a period of intensive accreditation processes concerning accounting majors in Polish universities by institutions which confirm accounting qualifications. Our paper aims to investi- gate the...
Raportowanie środowiskowe w dużych przedsiębiorstwach w Polsce
Celem artykułu jest przedstawienie wyników badań dotyczących dokonywania ujawnień na temat środowiskowych aspektów działalności przez największe przedsiębiorstwa produkcyjne w Polsce. Badaniem objęto 60 przedsiębiorstw p...