The quality of performance measurement systems at the Estonian Ministry of Agriculture
The quality of performance measurement systems at the Estonian Ministry of Agriculture
Author(s): Ülle Pärl, Aleksei NazarovSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: performance measurement systems; ministry; system requirements; measure requirements
Summary/Abstract: The goal of this study is to assess the quality of the PMS at the Estonian Ministry of Agriculture by ana-lyzing 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 fo-cuses 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 homoge-neously among the categories, all the defined categories are covered. The PMS at the Ministry of Agricul-ture 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.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2015
- Issue No: 84
- Page Range: 139-158
- Page Count: 19