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2014 | 78 | nr 134 | 109--130
Tytuł artykułu

Development of Estonian Local Government Accounting : the Stages of Evolution During the Years 1991-2013

Warianty tytułu
Rozwój rachunkowości estońskich jednostek samorządowych : etapy ewolucji w latach 1991-2013
Języki publikacji
EN
Abstrakty
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 mają wpływ na charakter, praktykę rachunkowości oraz budżetowanie lokalnych samorządów. W artykule rozwinięto założenia koncepcyjne dla zrozumienia zmian rachunkowości w jednostkach estońskiego samorządu lokalnego, wykorzystując zintegrowane ramy teoretyczne obejmujące etapowe podejście opracowane przez Baileya (1998), cykl PDCA (Deming, 2000) opisujący rachunkowość i zagadnienia budżetowania w ramach cyklu zarządzania (tzw. koła Deminga) i podejście opracowane przez Lüdera (1992, 2002), wyjaśniające wpływ nieprzewidzianych zdarzeń na reformę rachunkowości samorządów terytorialnych. Autorzy skoncentrowali swoją uwagę na oddziaływaniu na ten proces zmian związanych z wprowadzeniem rachunkowości memoriałowej i podstaw budżetowania w estońskich jednostkach samorządowych. Czynniki wpływające na reformę rachunkowości samo-rządów w Estonii są analizowane na przykładzie estońskich gmin na czterech poziomach reformy rachunkowości: wprowadzenia, budowy systemu, poprawy systemu i etapów zintegrowanego zarządzania finansami. (abstrakt oryginalny)
EN
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 introductory, system-building, system improvement and integrated financial management stages. (original abstract)
Rocznik
Tom
78
Numer
Strony
109--130
Opis fizyczny
Twórcy
  • University of Tartu, Estonia
autor
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Typ dokumentu
Bibliografia
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