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Developments in public sector financial management in Estonia

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  • Tikk, Juta
  • Almann, Arno

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

  • Tikk, Juta & Almann, Arno, 2011. "Developments in public sector financial management in Estonia," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 5(2), pages 1-10, April.
    • Handle: RePEc:ags:pdcbeh:204196
    DOI: 10.22004/ag.econ.204196
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    Cited by:

    1. Zwelihle Wiseman NZUZA, 2014. "Perceived Effectiveness of Municipal Financial Management on the Performance of Inventory Stock Management in Local Government of South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 6(3), pages 251-261.
    2. Sureka, Riya & Kumar, Satish & Colombage, Sisira & Abedin, Mohammad Zoynul, 2022. "Five decades of research on capital budgeting – A systematic review and future research agenda," Research in International Business and Finance, Elsevier, vol. 60(C).

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    Keywords

    Financial Economics;

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