Digitaliseerimise mõju kaasatusele eelarvestamisel
Laen...
Kuupäev
2023
Kättesaadav alates
24.08.2023
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Eelarvestamist peetakse üheks olulisemaks juhtimise tööriistaks (Lidia 2014; Collier,
Berry 2002), kuid varasemates uuringutes on eelarvestamist ka palju kritiseeritud seoses
sellega, et eelarvete koostamine on keeruline, ajamahukas (Lidia 2014; Bergmann jt 2020)
ning tuntakse vähest kaasatust selles protsessis (Rautiainen jt 2022). Bergmanni jt (2020)
sõnul on eelarvestamise edu seotud eelarvete eest vastutavate töötajate rahuloluga,
mistõttu tuleb leida viise, et kaasatust ja rahulolu suurendada. Kaasatuse suurendamisel
võib abiks olla eelarvestamise digitaliseerimine. Eelnevast tulenevalt on magistritöö
eesmärk välja selgitada, kuidas on digitaliseerimine mõjutanud kaasatust eelarvestamisel
Eesti kohalikes omavalitsustes (KOVides). Eesmärgi täitmiseks viidi läbi küsitlus KOV
finants- ja allasutuste juhtide seas, kes kasutavad eelarvestamisel VeeRa eelarverakendust.
Küsitluses osales 92 eelarverakenduse kasutajat ning saadud vastuste analüüsimiseks
kasutati statistilist analüüsimeetodit. Uurimuses osalenud peavad eelarvestamist oluliseks
juhtimise tööriistaks leides, et see aitab kaasa tegevusteks vajalike ressursside
planeerimisele ja kontrollimisele. Analüüsi tulemustest selgus, et digitaliseerimine on
aidanud suurendada kaasatust tõstes rahulolu tööülesannete sooritamise ja teabe
jagamisega eelarvestamise protsessis. Tööga rahulolu aspektist on digitaliseerimine
aidanud muuta eelarvestamise protsessi mugavamaks ning kiiremaks ja võimaldanud
andmeid lihtsamini töödelda, analüüsida ja jälgida. Teabe jagamise aspektist on
digitaliseerimine aidanud infot kiiremini ja kergemalt jagada ning võimaldanud juhtidel
saada rohkem infot paremate otsuste tegemiseks.
Budgeting is considered to be one of the most important management tool (Lidia 2014; Collier, Berry 2002), but in previous studies, budgeting has also been criticized for the complexity and time-consuming nature of the budgeting process (Lidia 2014; Bergmann jt 2020), as well as the limited engagement of those involved (Rautiainen jt 2022). According to Bergmann et al. (2020), the success of budgeting is linked to the satisfaction of the employees responsible for the budgets, so it is necessary to find ways to increase engagement and satisfaction. Digitalization of budgeting can be helpful to increase engagement. The aim of the master’s thesis is to find out how digitalization has impacted engagement in budgeting in Estonian local governments. To achieve this goal, a survey was conducted among financial and subunit managers in local governments who use the VeeRa budgeting software. 92 budgeting software users participated in the survey and statistical analysis method was used to analyze the results obtained. The participants in the study consider budgeting an important management tool. The analysis results showed that digitalization has helped to increase engagement by increasing satisfaction with task performance and information sharing in the budgeting process. From the perspective of job satisfaction, digitalization has made the budgeting process more convenient and faster, and has enabled data to be processed, analyzed, and tracked more easily. From the perspective of information sharing, digitalization has helped to share information more quickly and easily, and has allowed managers to obtain more information for better decision-making.
Budgeting is considered to be one of the most important management tool (Lidia 2014; Collier, Berry 2002), but in previous studies, budgeting has also been criticized for the complexity and time-consuming nature of the budgeting process (Lidia 2014; Bergmann jt 2020), as well as the limited engagement of those involved (Rautiainen jt 2022). According to Bergmann et al. (2020), the success of budgeting is linked to the satisfaction of the employees responsible for the budgets, so it is necessary to find ways to increase engagement and satisfaction. Digitalization of budgeting can be helpful to increase engagement. The aim of the master’s thesis is to find out how digitalization has impacted engagement in budgeting in Estonian local governments. To achieve this goal, a survey was conducted among financial and subunit managers in local governments who use the VeeRa budgeting software. 92 budgeting software users participated in the survey and statistical analysis method was used to analyze the results obtained. The participants in the study consider budgeting an important management tool. The analysis results showed that digitalization has helped to increase engagement by increasing satisfaction with task performance and information sharing in the budgeting process. From the perspective of job satisfaction, digitalization has made the budgeting process more convenient and faster, and has enabled data to be processed, analyzed, and tracked more easily. From the perspective of information sharing, digitalization has helped to share information more quickly and easily, and has allowed managers to obtain more information for better decision-making.
Kirjeldus
Magistritöö
Majandusarvestuse ja finantsjuhtimise õppekaval
Märksõnad
magistritööd, digitaliseerimine, kaasatus, eelarvestamine, eelarvestamise protsess