Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Performance Information Disclosure at the Estonian Universities

Authors
Toomas Haldma, Kristi Ploom, Anneli Lorenz
Corresponding Author
Toomas Haldma
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.12How to use a DOI?
Keywords
Performance information, financial and non-financial indicators, universities, Estonia
Abstract
The main purpose of this paper is to examine the performance information disclosure, its objectives and used performance measures at Estonian public universities. The present study focuses, using the PDCA (Plan-Do-Check-Act) cycle model on the linkages between disclosed performance information in various stages of performance management cycle. This study uses predominantly document analysis, describing and analysing the performance information in strategic plans, budget strategies and annual reports on a six public Estonian universities. Additionally, a number of interviews have been conducted to explore some qualitative aspects of performance measurement issues at Estonian universities. Paper also focuses on financial and non-financial indicators presenting performance of three main areas of university operations - teaching, research and service to the society activities. The findings reveal that the financial and non-financial performance indicators are weakly linked within the performance measurement of the main areas of university operations. Considering the influential factors affecting the improvements of performance measurement, legal regulatory requirements continue to have a substantial impact in Estonian universities.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.12How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Toomas Haldma
AU  - Kristi Ploom
AU  - Anneli Lorenz
PY  - 2016/12
DA  - 2016/12
TI  - Performance Information Disclosure at the Estonian Universities
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.12
DO  - https://doi.org/10.2991/icaat-16.2016.12
ID  - Haldma2016/12
ER  -