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 139
- Downloads 0
Indicators to assess the financial position of insurers and sector benchmark
This article aims to characterize the financial indicators used to assess the insurer and to compare them with published sectoral indices. The detailed objectives are as follows: • evaluation of the usefulness of sector...
Ujawnianie informacji w raportach społecznej odpowiedzialności Studium przypadku firm litewskich
Chociaż zjawisko społecznej odpowiedzialności przedsiębiorstw (CSR) jest szczegółowo rozpatrywane w badaniach zarówno litewskich, jak i zagranicznych autorów, to problemem jest jakość informacji przekazywanych w tych rap...
Call for papers in English for the special issue of “Zeszyty Teoretyczne Rachunkowości” in 2019
Ken Shackleton wrote in 1976: „Behavioral scientists have criticized the accountant for a number of years. It is likely that their criticisms will continue for a further ex- tended period due to the profession's lack of...
Rozwój rachunkowości zarządczej w świetle osiągnięć wrocławskiego ośrodka rachunkowości
Głównym celem artykułu jest ukazanie wkładu wrocławskiego ośrodka rachunkowości, skupionego w Uniwersytecie Ekonomicznym we Wrocławiu, w rozwój rachunkowości zarządczej w Polsce w okresie powojennym, od początku jego ist...
Transformacja rachunkowości na Litwie po roku 1990
Na Litwie przejście do gospodarki rynkowej wymagało fundamentalnych zmian w wielu obszarach działalności. Ten proces miał bezpośredni wpływ na rozwój rachunkowości. Celem artykułu jest przed-stawienie procesu transforma...