| title: | Cost Management and Management Control (Controlling) in the Public Sector Institutions |
|---|---|
| reg no: | ETF5850 |
| project type: | Estonian Science Foundation research grant |
| subject: |
5.1. Economics |
| status: | accepted |
| institution: | TU Faculty of Economics and Business Administration |
| head of project: | Toomas Haldma |
| duration: | 01.01.2004 - 31.12.2006 |
| description: | The main objective of this project is following: To analyze the development of accounting systems and its influencing factors in the public sector institutions through the prism of contingency and institutional theory. The objects are: 1. To investigate the impact of public sector macroinstitutional changes to the microinstitutional arrangements of the accounting systems in public sector organisations; 2. To define the stages of accounting systems change in the public sector institutions; 3. Theoretical analysis of different factors and their influence to the development of accounting systems in public sector considering the theory and practice of accounting and institutional economy; 4. Implementation of case-study analysis on the development and the influencing factors of accounitng and cost management change in the largest Estonian healthcare institutions (mainly the members of the Association of Estonian Hospitals), educational and cultural institutions; 5. Implementation of methodical and methodological basics of different factors and their influence to the development of accounting systems in Estonian public sector institutions. The final goal is to deal thorougly with the problems of accounting systems development in public sector institutions in Eastern and Cetnral Europe with the publishing of research papers and monograph in Estonia and abroad. The additional goal is to organize the international scientific conference on this area in autumn 2005 in Tartu. The previous conferences on internal accounting area have been held in 1999 and 2002 in Tartu. |
| project group | ||||
|---|---|---|---|---|
| no | name | institution | position | |
| 1. | Toomas Haldma | TU Faculty of Economics and Business Administration | Professor | |
| 2. | Sinaida Kalnin | University of Tartu | lektor | |
| 3. | Kertu Lääts | University of Tartu | lektor | |