Toomas Haldma

• University of Tartu

Purpose The purpose of this article is to assess the continuing relevance of Olson et al .’s (1998) four primary concerns regarding the future development of New Public Financial Management (NPFM) in public service organizations. A particular focus is on understanding changes in the formal systems governing the performance management of universitie...

Purpose The purpose of this paper is to study more deeply the use of performance information (PI) in the context of the administrative-territorial reform, e.g. amalgamation in the local governments (LG) with an example of Estonian LGs. Design/methodology/approach The case study method is adopted, using data from publicly available documents and in...

The five papers included in this special issue provide interesting debates that will further our understanding of performance management in various organizational and conceptual arrangements.

Organisational performance measurement is essential for the competitiveness of organisations-however, measuring performance is not widely used among Estonian cultural and creative industries organisations (CCIOs). This study aims to indicate the factors that influence strategic management attitudes and activities within CCIOs. Factor analysis is us...

The aim of the current chapter is to examine the patterns of sustainability information disclosure of the companies in the smallest CEE country, namely, Estonia. More precisely, we intend to highlight the possible country-specific features or similarities of disclosure practices of Estonian companies in comparison with the CEE region. Empirical dat...

Globally large number of countries have undergone radical and sustained economic and regulatory changes during the last decades. These countries have experienced different degrees of economic development, regulatory and public sector reforms, and other peculiarities stemming from their history, culture, languages and identities. We believe that thi...

Purpose ‐ The purpose of this study is to investigate ways in which the performance management at different school management levels contributes to the performance of public schools in the Estonian general education system. Design/methodology/approach ‐ The study is based on the balanced performance management approach and focuses on performance ma...

The role of national universities and other higher education institutions in knowledge transfer in countries with post-Soviet economies has been studied in very modest extent, especially in the context of small countries. This paper concentrates on the organizational culture aspects playing important role in the commercialization of university rese...

In response to increasing concerns with the legitimacy and efficiency of public spending, performance management as a part of world-wide public sector reform, called New Public Management (NPM) has taken place. This is also the case of educational sector. In Estonian education system, legislation formally enables to design an integrated performance...

While much has been written in recent decades about management accounting change in advanced economies, little is known how management accounting systems (MAS) may be designed and used in the dynamic environment. The aim of the paper is to provide evidences about the changes in the scope of MASs in the dynamic economic context on the example of Est...

This chapter examines the impact of the design and implementation of the BSC concept on the development of performance measurement and management of museums. The main focus relies on the BSC design and the elements of implementation that enable the communication of strategy between the management of an organisation and its different departments. Th...

Purpose The purpose of this paper is to explore the dynamics of the usage of performance measurement (PM) methods and indicators, and this usage's influencing factors in service companies. Design/methodology/approach The study is based on the contingency theory framework and focuses on PM patterns. The sector, company size, and market environment...

The main purpose of this paper is to apply the contingency approach to explain the contextual factors influencing innovations and the motivators (stimuli) of these processes in Estonian local government accounting during the last decade. The crucial issue is the transition from cash-basis principles towards the accrual bases accounting introduced i...

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework....

Current paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand, the present...

Der Prozess der Entwicklung und Einführung von Kosten- und Leistungsrechnungssystemen in osteuropäischen Ländern zeichnet sich einerseits durch den Wettstreit zwischen den traditionellen Gewohnheiten und Erfahrungen aus der Zeit zentraler Planwirtschaften und andererseits durch die Notwendigkeit zur Lösung praktischer Managementprobleme aus. In pla...