This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th...This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.展开更多
Abnormal structure and function of the human brain cause various mental and neurological disorders.The search for neurobiological mechanisms and biomarkers associated with psychiatric disorders has always been a focal...Abnormal structure and function of the human brain cause various mental and neurological disorders.The search for neurobiological mechanisms and biomarkers associated with psychiatric disorders has always been a focal point and a challenging issue in neuroscience.Functional magnetic resonance imaging(fMRI)allows the noninvasive re-cording of high spatial-temporal resolution brain activity in patients,making it one of the primary research methods in integrative neuroscience.展开更多
文摘This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.
基金supported by the STI 2030-the major projects of the Brain Science and Brain-Inspired Intelligence Technology(2021ZD0200500)the China Postdoctoral Science Foundation(2023M730302).
文摘Abnormal structure and function of the human brain cause various mental and neurological disorders.The search for neurobiological mechanisms and biomarkers associated with psychiatric disorders has always been a focal point and a challenging issue in neuroscience.Functional magnetic resonance imaging(fMRI)allows the noninvasive re-cording of high spatial-temporal resolution brain activity in patients,making it one of the primary research methods in integrative neuroscience.
