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Performance management within the public accountability framework in Estonian local governments

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  • Kenk, Karina
  • Haldma, Toomas

Abstract

The main purpose of this paper is to assess the capacity of the performance management systems of local governments in promoting public accountability to its stakeholders using the PDCA cycle model. This study uses primarily document content analysis, reviewing and analysing the information contained in strategic and operational plans, budgets and annual reports of 25 municipalities of Estonia in the year 2012. Results show that the annual budgeting, reporting and decision-making follow a closed-loop cycle, but the integration of strategic planning into the on-going management process is still not observable to the general public, resulting therefore also in weak public accountability and poor governance arrangements.

Suggested Citation

  • Kenk, Karina & Haldma, Toomas, 2016. "Performance management within the public accountability framework in Estonian local governments," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 39(1-2), pages 102-113.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2016-1-2-102
    DOI: 10.5771/0344-9777-2016-1-2-102
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