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Developments in public sector financial management in Estonia

Author

Listed:
  • Juta Tikk

    () (Department of Accounting, School of Economics and Business Administration, Tallinn University of Technology, Estonia.)

  • Arno Almann

    () (Department of Law and Public Administration, Estonian Business School, Estonia)

Abstract

Systems approach, contingency theory, modeling and interviewing are used to research whether the integration of the financial accounting and budget systems that are based on different accounting principles into a balanced overall system will increase the efficiency of financial management and will provide more ways of management in Estonian public organizations. The integration of the systems will create a semantically and organizationally interacting information system for a midterm period, which could be used at all managerial levels in all organizations in real time by developing the information technological infrastructure in Estonia. As feedback, control authorities impart information about the deviations between the objectives of the information and the attainments to the decision-makers, which will enable the decision-makers to make corrections and improve the quality of decisions.

Suggested Citation

  • Juta Tikk & Arno Almann, 2011. "Developments in public sector financial management in Estonia," Business and Economic Horizons (BEH), Prague Development Center, vol. 5(2), pages 47-56, April.
  • Handle: RePEc:pdc:jrnbeh:v:5:y:2011:i:2:p:47-56
    as

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    References listed on IDEAS

    as
    1. Ederington Josh & Levinson Arik & Minier Jenny, 2004. "Trade Liberalization and Pollution Havens," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 3(2), pages 1-24, November.
    2. Baumol,William J. & Oates,Wallace E., 1988. "The Theory of Environmental Policy," Cambridge Books, Cambridge University Press, number 9780521322249, November.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Governmental accounting system; budgeting system; systems approach; modelling.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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