Performance management within the public accountability framework in Estonian local governments

Karina Kenk and Toomas Haldma

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2016, vol. 39, issue 1-2, 102-113

Abstract: The main purpose of this paper is to assess the capacity of the performance management systems of local governments in promoting public accountability to its stakeholders using the PDCA cycle model. This study uses primarily document content analysis, reviewing and analysing the information contained in strategic and operational plans, budgets and annual reports of 25 municipalities of Estonia in the year 2012. Results show that the annual budgeting, reporting and decision-making follow a closed-loop cycle, but the integration of strategic planning into the on-going management process is still not observable to the general public, resulting therefore also in weak public accountability and poor governance arrangements.

Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0344-9777-2016-1-2-102 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:zoegun:10.5771/0344-9777-2016-1-2-102

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=10360

DOI: 10.5771/0344-9777-2016-1-2-102

Access Statistics for this article

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

More articles in ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().