The Quality of Performance Measurement Systems at the Estonian Ministry of Agriculture

• Autorzy: Aleksei Nazarov , Ülle Pärl

Warianty tytułu

Jakość systemu pomiaru dokonań Ministerstwa Rolnictwa w Estonii

• Języki publikacji: EN

Abstrakty

EN

The goal of this study is to assess the quality of the PMS at the Estonian Ministry of Agriculture by analyzing whether the PMS meets certain requirements. The requirements applicable to the PMS could be split into two categories: system requirements and measure requirements. The research particularly focuses on the system requirements, such as balance, the cause-effect model, linkage to strategy, and multi-dimensionality. The authors use the archival research strategy in order to uncover the origins of the design of the current PMS and to describe the current state of affairs regarding PM in the public sector in Estonia. Secondary data, documentation publicly available from the web portals of the Ministry of Finance and the Ministry of Agriculture of Estonia, is the main source of information. Content analysis is used to carry out the study of the current PMS of the ministry. Based on the analysis made we can conclude that although the measurables are not distributed homogeneously among the categories, all the defined categories are covered. The PMS at the Ministry of Agriculture demonstrated a relatively good level of compliance with the requirements applicable to a modern PMS. However, the following recommendations are offered based on the results of the research:  split measurables in such a way that they would only represent a single area of performance,  review measurables that cannot be assigned to any of the defined categories,  consider improving the cause-effect model by separating inputs and outputs represented by actions. (original abstract)

Celem artykułu jest ocena jakości systemu pomiaru dokonań w Ministerstwie Rolnictwa w Estonii po-przez ustalenie, czy system spełnia określone regulacje. Regulacje te można podzielić na dwie kategorie: wymagania systemowe, jak np. powiązanie ze strategią, model przyczynowo-skutkowy, wielowymiarowość oraz wymagania dotyczące samego pomiaru. Autorzy przeprowadzili badania na danych archiwalnych w celu ustalenia pochodzenia wzorców dla obecnie stosowanego pomiaru dokonań w sektorze publicznym w Estonii. Wykorzystane zostały głównie źródła wtórne, dokumentacja publicznie dostępna na stronach internetowych Ministerstwa Finansów oraz Ministerstwa Rolnictwa w Estonii. Analiza treści została zastosowana do oceny obecnego systemu pomiaru dokonań ministerstwa. Wyniki analizy wskazują, że mimo nierównomiernego i niehomogenicznego rozłożenia mierników wszystkie kategorie zostały uwzględnione. System pomiaru dokonań Ministerstwa Rolnictwa w Estonii został oceniony na wysokim poziomie pod względem zgodności z wymaganiami dla nowoczesnych systemów pomiaru wyników. Mimo to zostały sformułowane następujące rekomendacje: - mierniki powinny być tak skonstruowane, aby mierzyły jedno zjawisko/obszar, - należy odrzucić mierniki, które nie pasują do żadnej kategorii, - należy rozważyć udoskonalenie modelu przyczynowo-skutkowego poprzez odseparowanie wejść i wyjść dla poszczególnych działań. (abstrakt oryginalny)

Słowa kluczowe

EN

Measurement; Quality; Work effects indicators

PL

Pomiary; Jakość; Mierniki oceny efektów pracy

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2015
• Tom: 84
• Numer: nr 140
• Strony: 139--157

Twórcy

autor

Aleksei Nazarov

• Estonian Business School, Tallinn

autor

Ülle Pärl

• Estonian Business School, Tallinn

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Identyfikatory

DOI

10.5604/16414381.1173924