Developments in public sector financial management in Estonia
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Systems approach, contingency theory, modeling and interviewing are used to
research whether the integration of the financial accounting and budget systems that
are based on different accounting principles into a balanced overall system will
increase the efficiency of financial management and will provide more ways of
management in Estonian public organizations. The integration of the systems will
create a semantically and organizationally interacting information system for a
midterm period, which could be used at all managerial levels in all organizations in
real time by developing the information technological infrastructure in Estonia. As
feedback, control authorities impart information about the deviations between the
objectives of the information and the attainments to the decision-makers, which will
enable the decision-makers to make corrections and improve the quality of decisions.