Performance Information Disclosure at the Estonian Universities
- Toomas Haldma, Kristi Ploom, Anneli Lorenz
- Corresponding Author
- Toomas Haldma
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.12How to use a DOI?
- Performance information, financial and non-financial indicators, universities, Estonia
- 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.
- 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 -