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
Since the release of the“Outline of the National Medium-and Long-Term Education Reform and Development Plan(2010-2020),”“new universities”have garnered widespread attention.The system and mechanism of these“new u...Since the release of the“Outline of the National Medium-and Long-Term Education Reform and Development Plan(2010-2020),”“new universities”have garnered widespread attention.The system and mechanism of these“new universities”are different from those of traditional universities.They have their own ways of running schools,management systems,and personnel training methods,all of which bring a different kind of pressure to government management.Looking from a financial perspective,this is also the key research subject of finance and financial personnel.We put forward implementation suggestions for the construction of the“new university”management system based on the experience summed up in the work and contribute to the country’s higher education.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.
文摘Since the release of the“Outline of the National Medium-and Long-Term Education Reform and Development Plan(2010-2020),”“new universities”have garnered widespread attention.The system and mechanism of these“new universities”are different from those of traditional universities.They have their own ways of running schools,management systems,and personnel training methods,all of which bring a different kind of pressure to government management.Looking from a financial perspective,this is also the key research subject of finance and financial personnel.We put forward implementation suggestions for the construction of the“new university”management system based on the experience summed up in the work and contribute to the country’s higher education.
