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  • 1.
    Argento, Daniela
    et al.
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, no 1, p. 39-49Article in journal (Refereed)
    Abstract [en]

    In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

  • 2.
    Jõgiste, Kadri
    et al.
    Ministry of Finance, Estonia.
    Peda, Peeter
    University of Tartu.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society.
    Budgeting in a time of austerity: the case of the Estonian central government2012In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 32, no 2, p. 181-195Article in journal (Refereed)
    Abstract [en]

    Resulting from the global economic crisis, high budget deficits and debt burden characterise many economies looking for an exit strategy from current fiscal unbalances. The government of Estonia, having pursued a conservative fiscal policy for over a decade, reacted to the economic recession with radical budget adjustments, the latter constituting approximately 9% of gross domestic product in 2009. Consequently, Estonia took its chance and qualified for the euro in 2011. This study examines the behaviour of the Estonian central government and the basis of its budget decisions when planning drastic cost reductions through the theoretical lens of cutback management. The foremost results reveal that the crisis pushed the government to establish a different institutional framework that facilitated fast and effective decision-making during the budget process. The savings proposals came from the Ministry of Finance; however, running a cash-basis line-item budgeting system in practice, the centre possessed only limited performance data for developing the proposals. Consequently, the long-term impacts of the budget adjustments had not been assessed and are as yet unknown. A further conclusion is that the current budgeting framework should be revised and replaced step by step with a more advanced approach.

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