Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm  

作　　者：Tarmo Kadak Lea Roostalu 

机构地区：[1]Tallinn University of Technology, Tallinn, Estonia Tallinn City Office, Tallinn, Estonia [2]Estonian Business School, Tallinn, Estonia Tallinn City Office, Tallinn, Estonia

出　　处：《Journal of Modern Accounting and Auditing》2013年第1期20-36,共17页现代会计与审计（英文版）

摘　　要：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.

关 键 词：adaptation goal attainment integration and latency （AGIL） paradigm BUDGETING cost accounting Estonia local government performance measurement sustainability reporting values 

分 类 号：F234.3[经济管理—会计学] X22[经济管理—国民经济]