@article{2016:kenk:performanc,
title = {Performance management within the public accountability framework in Estonian local governments},
year = {2016},
note = {The main purpose of this paper is to assess the capacity of the
performance management systems of local governments in promoting
public accountability to its stakeholders using the PDCA cycle model.
This study uses primarily document content analysis, reviewing and
analysing the information contained in strategic and operational
plans, budgets and annual reports of 25 municipalities of Estonia in
the year 2012. Results show that the annual budgeting, reporting and
decision-making follow a closed-loop cycle, but the integration of
strategic planning into the on-going management process is still not
observable to the general public, resulting therefore also in weak
public accountability and poor governance arrangements.},
journal = {ZögU Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
pages = {102--113},
author = {Kenk, Karina and Haldma, Toomas},
volume = {39},
number = {1-2}
}