文章基本信息

标题：Development of Estonian local government accounting: the stages of evolution during the years 1991–2013
其他标题：Rozwój rachunkowości estońskich jednostek samorządowych: etapy ewolucji w latach 1991–2013
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作者：Toomas Haldma ; Karina Kenk
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2014
卷号：78
期号：134
DOI：10.5604/16414381.1122869
语种：English
出版社：Rada Naukowa SKwP
摘要：During recent decades Estonia has simultaneously experienced many economic, social and political changes.As a result of the environmental shifts, the country’s local government system has also under-gone both financial and management reform.All these changes have implications for the nature and practice of accounting and budgeting systems in local governments.The paper develops a framework for understanding the accounting changes in Estonian local government units, using an integrated theoretical framework including the phased approach developed by Bailey (1998), the PDCA cycle (Deming, 2000) treating accounting and budgeting issues within a continuous feedback loop management cycle, and the contingency approach developed by Lüder (1992, 2002) to explain the contingencies that have influenced the accounting reform in Estonian local governments.The focus is on the introduction of accrual-basis accounting and budgeting principles in the Estonian local government system and the factors which have influenced this process.The factors of the local government accounting reform are analysed using the example of Estonian municipalities during the four stages of the Estonian accounting reform: the intro-ductory, system-building, system improvement and integrated financial management stages.
其他摘要：W ostatnich latach Estonia doświadczyła wielu zmian gospodarczych, społecznych i politycznych. W wyniku zmiany otoczenia system samorządu terytorialnego kraju przeszedł również reformy zarówno finansowe, jak i w zakresie zarządzania. Wszystkie te zmiany m
关键词：local governments;accrual accounting reform;accounting change contingencies;phased approach;Estonia
其他关键词：jednostki samorządowe;reforma rachunkowości memoriałowej;uwarunkowania zmian w rachunkowości;podejście fazowe;Estonia