This website uses cookies to store user session information. By using our website you consent to our terms of use. Read more
I agree

Toomas Haldma

https://www.etis.ee/CV/Toomas_Haldma/eng
21.11.1957
737 6333
504 5957 (6311)
toomas.haldma@ut.ee

Career

Institutions and positions
01.01.2019–...   
Nord University, Norway, Professor of Accounting (0,20)
01.01.2004–...   
University of Tartu, Faculty of Economics and Business Administration, Programme Director MA Strategic Management (1,00)
01.02.2003–...   
University of Tartu, Faculty of Economics and Business Administration, Professor of Accounting (1,00)
01.01.2014–31.03.2019   
University of Tartu, Faculty of Economics and Business Administration, Chair of Finance and Accounting, Head (1,00)
17.09.2011–31.12.2014   
University of Tartu, Faculty of Economics and Business Administration, Institute of Business Administration, Head (1,00)
17.09.2005–16.09.2011   
University of Tartu, Faculty of Economics and Business Administration, Dean (1,00)
01.02.2003–31.12.2013   
University of Tartu, Faculty of Economics and Business Administration, Chair of Accounting, Head (1,00)
01.01.1995–31.01.2003   
University of Tartu, Faculty of Economics and Business Administration, Chair of Accounting, Chairholder (1,00)
01.11.1992–31.01.2003   
University of Tartu, Faculty of Economics and Business Administration, Associate Professor of Accounting (1,00)
01.09.1990–31.08.1993   
University of Tartu, Faculty of Economics and Business Administration, Vice-dean (1,00)
01.01.1987–31.12.1992   
Tartu State University, Department of Accounting, Lecturer (1,00)
01.01.1986–31.12.1987   
Tartu State University, Department of Accounting, Assistant (1,00)
01.01.1983–31.12.1986   
Moscow Lomonossov University, Postgraduate Student (1,00)
01.01.1981–31.12.1983   
Tartu State University, Department of Economic Cybernetics, Researcher (1,00)
 
 
Education
1983–1986   
Moscow Lomonossov University, Postgraduate Student
1976–1981   
Tartu State University, Economic Cybernetics
 
 
R&D related managerial and administrative work
2017−...   
Member of the Audit Committee of UT
2016−...   
Member of the Council of socialia of UT
2010−...   
Estonain Accounting Board, member
2005−...   
Comparative International Governmental Accounting Research (CIGAR) Network, member
2003−...   
member of the Government of the FEBA, TU
1999−...   
European Network for Research into Organisations and Accounting Change, member
1993−...   
European Accounting Association (EAA), member
1992−...   
member of the council of the FEBA, TU
1991−...   
Estonian Association of Economists, member
2013−2017   
Chair of the Audit Committee of UT
2012−2014   
European Accounting Association (EAA), member of the Management Committee
2012−2014   
TU Senat, member
2009−2012   
European Accounting Association (EAA), member of the Board
2009−2012   
EAA, Estonian National Coordinator
2009−2010   
Head of the council of socialia (social sciences) of the TU
2007−2010   
Estonian Association of Economists, Chairman of the Board
2005−2011   
Government of the University of Tartu, member
2004−2004   
Scientific Committee of EAA Annual Congress, member
2003−2011   
Council of the University of Tartu, member
2001−2004   
Estonian Accounting Board, member
2000−2006   
EAA, member of the Executive Committee
2000−2006   
EAA, Estonian National Coordinator
1993−1994   
American Accounting Association, member
1993−1994   
Estonian Accounting Board, member
 
 
Additional information
Presented guest-seminars and lectures at the Nord University, Norway (2018), Taras Shevchenko National University of Kyiv, Ukraine (2017, 2018), Kristianstad University, Sweden (2017), V.I. Vernadsky Taurida National University, Ukraine (2013), University of Innsbruck (2012), University of Göttingen (2008, 2011 – course „Management accounting and management control in public sector institutions“ (6 EAP)), University of St. Gallen (2011), University of Linz (2011), University of Tampere (2005, 2007), University of Hamburg (1993, 2005), University of Stuttgart (2005) and Applied University of Lüneburg (1994).
2003-2010 Member of the Advisory Board of National Opera Estonia

Qualifications

Academic degrees
Toomas Haldma, Doctor's Degree, 1987, (sup) Saifulin, R. S., Ettevõtte tegevustulemuste analüüsi informatsiooniline tagamine, Moskva Lomonossovi nim Riiklik Ülikool.
 
 
Honours & awards
2017, Toomas Haldma, The University of Tartu small medal
2017, Toomas Haldma, The Award of Tartu Raefond
2016, Toomas Haldma, The University of Tartu badge of distinction
2011, Toomas Haldma, The paper "Performance measurement patterns in service companies: An empirical study on Estonian service companies" (co-authors K. Lääts ja K. Möller) Emerald Literati Network 2012 Awards for Excellence
2002, Toomas Haldma, The paper “Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies” (co-author K. Lääts) was awarded as the best working paper in the FEBA, TU
 
 
Fields of research
ETIS CLASSIFICATION: 2. Culture and Society; 2.12. Economics; SPECIFICATION: Financial Statement Analysis, Managerial Accounting, Cost Accounting, Management Control, Accounting for Non-Profit Organizations, Financial Statement Analysis
 
 
Additional information
Candidate of Science (Ph.D.)
Moscow Lomonossov-University, 1987

Completed projects

Dissertations under supervision

Supervised dissertations

Publications

Category
Year
Publication
 
1.1.
2019
Kenk, Karina; Haldma, Toomas (2019). The use of performance information in local government mergers. Journal of Public Budgeting Accounting & Financial Management, 31 (3), 451−471. DOI: 10.1108/JPBAFM-03-2019-0056.
4.1.
2019
Anatoli Bourmistrov, Giuseppe Grossi, Toomas Haldma. (Toim). (2019). Special issue on accounting and performance management innovations in public sector organizations. Baltic Journal of Management, 14 (1), 79−176.
6.8.
2019
Bourmistrov, Anatoli; Grossi, Giuseppe; Haldma, Toomas (2019). Special issue on accounting and performance management innovations in public sector organizations. Baltic Journal of Management, 14 (1), 79−83.10.1108/BJM-01-2019-417.
2.5.
2018
Kask, Kaia; Haldma, Toomas; Sander, Priit; Lääts, Kertu (2018). Riigi hoonestatud kinnisvara tegevuspõhine juhtimissüsteem: raamdokument. Eriosa 5 – Riigi kinnisvaraüksuse kuluarvestise ja eelarvestamise kontseptsioondokument. Tartu: Rahandusministeerium.
1.1.
2017
Horvàth, Pèter; Pütter, Judith M; Haldma, Toomas; Lääts, Kertu et al. (2017). Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe. Journal of East European Management Studies, 2, 22, 221−243.10.5771/0949-6181-2017-2-221.
1.2.
2017
Sassi, Marge; Pihlak, Ülle; Haldma, Toomas; (2017). Factors affecting strategic management attitudes and practices in creative industries organizations. ENCATC Journal of Cultural Management and Policy, 7 (1), 71−87.
3.1.
2017
Lääts, Kertu; Gross, Maarja; Haldma, Toomas. (2017). Sustainability Reporting in Estonia: Patterns of Sustainability Information Disclosure in Estonian Companies. In: Horvàth, Pèter; Pütter, Judith M. (Ed.). Sustainability Reporting in Central and Eastern European Companies: International Empirical Insights. (63−76). Springer. DOI: 10.1007/978-3-319-52578-5_4.
3.1.
2017
Horvàth, Pèter; Pütter, Judith M; Haldma, Toomas; Lääts, Kertu et al. (2017). Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study. In: Horvàth, Pèter; Pütter, Judith M. (Ed.). Sustainability Reporting in Central and Eastern European Companies. International Empirical Insights. (11−50). Springer. DOI: 10.1007/978-3-319-52578-5_2.
1.2.
2016
Kenk, Karina; Haldma, Toomas. (2016). Quality of Performance Information for Public Accounability in Estonian Local Governments. Estonian Discussions on Economic Policy, 24 (2), 35−50. DOI: 10.15157/tpep.v24i2.13094.
1.3.
2016
Kenk, Karina; Haldma Toomas (2016). Performance management within the public accountability framework in Estonian local governments. Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 1-2, 102−113. DOI: 10.5771/0344-9777-2016-1-2-102.
3.1.
2016
Haldma, Toomas; Ploom, Kristi; Lorenz, Anneli. (2016). Performance Information Disclosure at the Estonian Universities. In: Alver, Jaan (Ed.). Accounting, Auditing, and Taxation (ICAAT 2016) (108−119). USA: Atlantis Press. DOI: 10.2991/icaat-16.2016.12.
3.4.
2016
Kenk, Karina; Haldma, Toomas. (2016). Tulemusinformatsiooni kvaliteet Eesti kohalike omavalitsuste tulemusvastutuse raamistikus. Eesti majanduspoliitilised väitlused (25−29). Berliner Wissenschafts-Verlag ; Mattimar.
3.3.
2015
Haldma, T.; Lääts,K. Ploom, K.; Tohver, E.; Lorenz, A.; Kadak, T.; Kenk, K. (2015). Eesti teadus- ja arendusasutuste kuluarvestuse ning tulemuslikkuse hindamise ja juhtimise praktikad (avalik-õiguslike ülikoolide näitel). 1−78.
1.2.
2014
Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (2014). Corporate governance reforms and management control. Journal of Management Control, 25 (2), 77−79.
1.2.
2014
Lorenz, Anneli; Kreegimäe, Katrin; Haldma, Toomas; Titov, Eneken (2014). Benefits, Difficulties, and Success Factors of Three Different Quality Assessment Processes in Estonia. Management Studies, 2 (7), 479−491.
1.2.
2014
Haldma, Toomas; Kenk, Karina (2014). Development of Estonian local government accounting: the stages of evolution during years 1991-2013. Zeszyty Teoretyczne Rachunkowości, 109−130.
3.1.
2014
Kenk, Karina; Haldma, Toomas (2014). Disclosure of Performance Information in Performance Management Systems of Estonian Local Governments: A Comprehensive View. In: Jaan Alver (Tallinn University of Technology) (_EditorsAbbr). International Conference on Accounting, Auditing and Taxation (245−257). Lancaster, PA, USA: DEStech Publications, Inc..
3.2.
2014
Kenk, Karina; Haldma, Toomas (2014). Performance Measurementand Management in Estonian Local Governments. In: Peter Friedrich, Dorothea Greiling, Toomas Haldma (_EditorsAbbr). Public Sector in Transition (284−309).. Tartu: Tartu University Press.
4.1.
2014
(2014). Public Sector in Transition. In: Peter Friedrich, Dorothea Greiling, Toomas Haldma (_EditorsAbbr). Public Sector in Transition.. Tartu: Tartu University Press.
4.1.
2014
Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (2014). Corporate governance reforms and management control. In: Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (_EditorsAbbr). (77−79).. Springer Heidelberg.
5.2.
2014
Lorenz, Anneli; Haldma, Toomas (2014). Implementation Of European Foundation Quality Management (EFQM) Model In Higher Education Institution: Benefits And Difficulties. In: ECER 2014 Porto conference program & abstract book.ECER 2014, The European Conference on Educational Research, Porto, Portugal, September 2 - 5, 2014.
6.8.
2014
Friedrich, Peter; Greiling, Dorothea; Haldma, Toomas (2014). Foreword. In: Public Sector in Transition (7−16).. Tartu: Tartu University Press.
1.1.
2013
Ploom, K.; Haldma, T. (2013). Balanced performance management in the public education system: An empirical study of Estonian general education schools. Baltic Journal of Management, 8 (2), 183−207.10.1108/17465261311310018.
1.3.
2013
Haldma, Toomas; Lääts, Kertu (2013). The integrative performance management through a value chain of a public sector organisation. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 43, 172−185.
1.2.
2012
Ploom, Kristi; Haldma, Toomas (2012). Stakeholders Involvement in Performance Management in Public General Schools. In: Discussions on Estonian Economic Policy. Current problems in the EU Member States. Articles (168−184).. Berlin, Tallinn: Berliner Wissenschafts-Verlag ; Mattimar. (20).
1.2.
2012
Lääts, Kertu; Haldma, Toomas (2012). Changes in the Scope of Management Accounting Systems in the Dynamic Economic Context. ECONOMICS AND MANAGEMENT, 17 (2), 441−447. DOI: 10.5755/j01.em.17.2.2164.
3.1.
2012
Haldma, T.; Lääts, K. (2012). Balanced Scorecard as a Performance Management Tool for Museums. In: Gregoriou, G. N.; Finch, N. (_EditorsAbbr). Best Practices in Management Accounting for Executives and Decision Makers (232−252).. Hampshire-London: Palgrave Macmillan.
3.4.
2012
Ploom, Kristi; Haldma, Toomas (2012). Huvugruppide kaasamine tulemuslikkuse juhtimisse Eesti üldhariduskoolides. Eesti majanduspoliitilised väitlused. Aktuaalsed Euroopa Liidu riikide probleemid. Kokkuvõtted (63−67).Eesti majanduspoliitilised väitlused. Aktuaalsed Euroopa Liidu riikide probleemid. Berlin, Tallinn: Berliner Wissenchafts-Verlag, Mattimar . (20).
3.5.
2012
Haldma, Toomas (2012). Täiskuluarvestuse metoodilised alused kõrgkoolides. Audit, maksud, raamatupidamine ja majandusanalüüs: Audit, maksud, raamatupidamine ja majandusanalüüs, Tallinn, 12.12.2012. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 50−57.
4.1.
2012
(2012). Baltic Journal of Management. Innovations in accounting, performance measurement and management: international trends. Toomas Haldma, Salme Näsi and Giuseppe Grossi. Innovations in accounting, performance measurement and management: international trends.. Emerald Group Publishing Limited. (7).
5.2.
2012
Lääts, K.; Haldma, T. (2012). Changes in the Scope of Management Accounting Systems in the Dynamic Economic Context. In: (16).Economics and Management – 2012, Tallinn, 29.-30.03.2012. Tallinn.
5.2.
2012
Ploom, Kristi; Haldma, Toomas (2012). Performance Management Patterns in Public General Schools: Integration of Non-Financial and Financial Aspects. Collected Abstracts of the European Accounting Association 2012: 35th Congress of the European Accounting Association; Ljubljana; 09-11.05.2012. _EditorsAbbr Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj,. Ljubljana: Kopilab d.o.o, 428−428.
6.2.
2012
Eamets, Raul; Ernits, Raigo; Haabu, Heili; Heinlo, Aavo; Haldma, Toomas; Jaamu, Viljar; Karm, Toomas; Kiili, Jaanus; Kull, Aet; Kuusik, Andres; Laidre, Armin; Lõhmus, Anu; Mõistlik, Peeter; Ohlau, Aili; Paatsi, Karina; Randma, Tiia; Reikop, Urmas; Reino, Anne; Saal, Toomas; Sloog, Ulvi ... Vodja, Epp (2012). Ettevõtlikkusest ettevõtluseni. Toomas Saal; Juhan Teder; Aili Ohlau; Aet Kull (Toim.). (183−192). .
6.3.
2012
Haldma, Toomas; Lääts, Kertu (2012). Accounting tradition in Estonia: The reflections of accounting changes in the dynamic context. EAA Newsletter, 1, 16−19.
1.1.
2011
Lääts, K.; Haldma, T.; Moeller, K. (2011). Performance measurement Patterns in Service Companies: An Empirical study on Estonian Service Companies. Baltic Journal of Management, 6 (3), 357−377.10.1108/17465261111167993.
2.1.
2011
Türk, K.; Haldma, T.; Kukemelk, H.; Ploom, K.; Irs, R.; Pukkonen, L. (2011). Üldharidus- ja kutsekoolide tulemuslikkus ja seda mõjutavad tegurid. Tartu: Tartu Ülikool.
3.2.
2011
Kukemelk, H.; Türk, K.; Ploom, K.; Haldma, T. (2011). Kooli tulemuslik juhtimine. Voolaid, H. (Toim.). Ülevaade haridussüsteemi välishindamisest 2010/2011. õppeaastal (88−91). . Tartu: Eesti Haridus- ja Teadusministeerium.
3.5.
2011
Ploom, Kristi; Haldma, Toomas (2011). Performance Management Patterns in Public Education System. An Empirical Study of Estonian General Education Schools. Doctoral Summer School 2011. Doctoral School in Economics and Innovation; Viinistu, Estonia; 25-28.07.2011.
5.2.
2011
Haldma, Toomas; Ploom, Kristi (2011). Performance Management in Public Education System. 13th Biennial CIGAR Conference Bridging public sector and non-profit sector accounting, Ghent, 9.-10.06.2011. Ghent, 1−19.
5.2.
2011
Lääts, K.; Haldma, T. (2011). Connecting Value Chain Concept and Performance Management in the Public Sector Organizations. Collected Abstracts of 34th Annual Congress of the European Accounting Association: 34th Annual Congress of the European Accounting Association; Rome, Italy; 20.-22.04.2011. Rome, 458.
2.2.
2010
Meiesaar, K.; Metsa, A.; Haldma, T. (2010). Terviseökonoomika: teooria ja praktika. Tartu: Elmatar.
3.1.
2010
Vadi, Maaja; Haldma, Toomas (2010). Knowledge Transfer Through University-industry Relations: Some Aspects of Organizational Culture. In: Discussion on Estonian Economic Policy (490−506).. Berliner Wissenchafts-Verlag, Mattimar .
3.1.
2010
Pärl, Ülle; Haldma, Toomas (2010). Choice of Performance Measurement Indicators in Estonian SMEs. Baltic Business and Socio-Economic Development 2007 : 3rd International Conference; Tallinn, Estonia; June 17–19, 2007: Baltic Business and Socio-Economic Development 2007 : 3rd International Conference; Tallinn, Estonia; June 17–19, 2007. Ed. Kramer, Jost W.; Prause, Gunnar; Sepp, Jüri. Berlin: Berliner Wissenschafts-Verlag, 340−360.
3.4.
2010
Vadi, Maaja; Haldma, Toomas (2010). Teadmussiire ülikoolide ja majanduspraktika suhete abil: mõned organisatsioonikultuurilised aspektid. Eesti majanduspoliitilised väitlused. Kokkuvõtted. (148−150).Majanduspoliitika Euroopa Liidu Riikides - aasta 2010; Tartu-Värska; 1.-3.07.2010. Berliner Wissenchafts-Verlag, Mattimar .
3.4.
2010
Haldma, T.; Lääts, K. (2010). Performance measurement and management control in the Estonian museums. 6th International Conference on Accounting, Auditing and Management in Public Sector Reforms; Copenhagen; 1.-3.09.2010. Copenhagen: Copenhagen Business School, 1−22.
3.5.
2010
Haldma, Toomas (2010). Tulemuslikkuse näitajad ja juhtimismeetodid tänases majandussituatsioonis. (30−31).Pärnu finantskonverents. Finantsmajakas; Pärnu; 15.-16.04.2010. Pärnu.
3.2.
2009
Varblane, U.; Haldma, T.; Liik, M.; Kantšukov, M. (2009). Põhivara investeeringud ja nende kasutamise tulemuslikkuse analüüs Eesti töötlevas tööstuses. Kaldaru, H.; Reiljna, J. (Toim.). Eesti majanduse aktuaalsed arenguprobleemid keskpikas perspektiivis (172−213).. Tartu: Tartu Ülikooli Kirjastus.
3.3.
2009
Vadi, M.; Mets, T.; Haldma, T. (2009). One Small State, Two Regions: Are There Differences in Commercialisation of University Research? Working Paper IAREG, 1−22.
3.4.
2009
Haldma, T.; Peda, P.; Liik, M.; Lääts, K. (2009). Performance Measurement and Management Drivers: Evidence of Estonian Companies. Accounting and Performance Management Perspectives in Business and Public Sector Organizations: Accounting and Performance Management Perspectives in Business and Public Sector Organizations, 8.-9. mai 2009, Tartu. Tartu: Tartu Ülikooli Kirjastus, 117−127.
3.4.
2009
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2009). Implementation of the Principles of Management by Objectives in Performance Management in Estonian Municipalities. Finance and Accounting: Theory and Practice, Development and Trends: Finance and Accounting: Theory and Practice, Development and Trends, University of Latvia, 2009. Riga: Riga, Latvia University, 146−159.
5.2.
2009
Haldma, T.; Raitar, K. (2009). The Meaning of Balanced Scorecard in the Museum Performance Management. Abstracts of the 12th Bennial CIGAR Conference: 12th Bennial CIGAR Conference, Modena (Italy), 28.-29.05.2009. Modena, 60.
6.6.
2009
Haldma, T. (2009). Helesinine unistus teeninduskeskusest. Postimees (12)..
6.6.
2009
Kukemelk, H.; Türk, K.; Haldma, T. (2009). Kuhu lähed, Eesti kool? (17−17). . Tallinn: SA Kultuurileht.
6.7.
2009
Haldma, T. (2009). Foreword. In: Accounting and Performance Management Perspectives in Business and Public Sector Organizations (5).Accounting and Performance Management Perspectives in Business and Public Sector Organizations, Tartu, 8.-9.05.2009. Tartu: Tartu Ülikooli Kirjastus.
3.2.
2008
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2008). Performance Management in Public Trasport Provision: the Case of Estonian Cities. In: Local Governance and its Impact on Public Service Management (177−222).. Milan: Cedam.
3.3.
2008
Varblane, U.; Eamets, R.; Haldma, T.; Kaldaru, H.; Masso, J.; Mets, T.; Paas, T.; Reiljan, J.; Sepp, J.; Türk, K.; Ukrainski, K.; Vadi, M.; Vissak, T. (2008). The Estonian Economy Current Status of Competitiveness and Future Outlooks. Short version of the report. Tallinn: Estonian Development Fund.
3.3.
2008
Varblane, U.; Eamets, R.; Haldma, T.; Kaldaru, H.; Masso, J.; Mets, T.; Paas, T.; Reiljan, J.; Sepp, J.; Türk, K.; Ukrainski, K.; Vadi, M.; Vissak, T. (2008). Eesti majanduse konkurentsivõime hetkeseis ja tulevikuväljavaated. Aruande lühiversioon. Tallinn: Eesti Arengufond.
6.3.
2008
Haldma, T. (2008). Tulemuslikkuse hindamise rahvusvahelised arengusuunad.
6.3.
2008
Haldma, T. (2008). Ettevõtte tulemuslikkuse hindamise ja juhtimise süsteemid.
6.4.
2008
Sepp, J.; Haldma, T. (Toim.) (2008). Tartu Ülikooli majandusteaduskond 70/40. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T.; Kalnin, S. (2008). Majandusarvestus. Tartu Ülikooli majandusteaduskond 70/40 (149−162).. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T. (2008). Aastad 2005-2008. Tartu Ülikooli majandusteaduskond 70/40 (83−96).. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T.; Sepp, J. (2008). Eessõna. Tartu Ülikooli majandusteaduskond 70/40 (7−9).. Tartu: TÜ Kirjastus.
3.2.
2007
Haldma, T. (2007). Management Accounting Changes in the Estonian Companies. In: Vater, H.; Schmidt, W.; Loergen, A. (_EditorsAbbr). Controlling: A Value Creating Factor (51−68).. Vilnius.
3.4.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Drivers of Performance Measurement and Management Systems in Estonian Companies. In: Economics and Management – 2007 (38−45).. Kaunas: Kaunas Technologija.
3.5.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Tulemuslikkuse juhtimine eesti kohalikes omavalitsustes ühistransporditeenuse osutamise näitel. Raamatupidamiselt majandusarvestusele (40−51).. Tallinn: Tallinna Tehnikaülikool, majandusarvestuse instituut.
5.2.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Drivers of Management Accounting in Estonian Local Governments. The 30th Annual Congress of the European Accounting Association; Lissabon; 25.-28.04.2007. Lissabon, 354.
6.3.
2007
Haldma, T. (2007). Arengusuunad finantsplaneerimises.
6.6.
2007
Haldma, T. (2007). Eesti ettevõtete efektiivsustegurid. RP : raamatupidamise praktik, 15, 41−43.
3.1.
2006
Haldma, Toomas (2006). Factors Affecting Accounting Development in the Harmonization Process with the International Framework: the case of Estonia. In: Gregoriou, G. N.; Gaber, M. (_EditorsAbbr). International Accounting: Standards, Regulations and Financial Reporting (457−482).. Oxford, Burlington: Elsevier.
3.1.
2006
Haldma, T.; Jõgi, H. (2006). Contextual Factors and Motivators of the Accounting Developments in Estonian Local Governments. 14th Scientific Conference on Economic Policy; Tartu - Värska; 29 July - 1 July, 2006. Berlin, Tallinn: Berliner Wissenchafts-Verlag, Mattimar , 443−456.
3.2.
2006
Haldma, T. (2006). Uneven Ways of Improvement of Local Government Accounting: Evidence from Estonian Municipalities. In: E.Lande, J.C.Scheid (_EditorsAbbr). Accounting Reform in the Public Sector: Mimicry, fad or Necessity (163−176).. Paris: Experts Comptables Media. (Comparative international governmental accounting research).
3.5.
2006
Haldma, T. (2006). Motivators of Accounting Change in Estonian Local Government. Accounting, Taxes and Audit: Tallinn, 26-27 October 2006. _EditorsAbbr Alver, J.; Toots, A. Tallinn: Tallinn University of Technology, 81−87.
6.6.
2006
Haldma, Toomas (2006). Kõrgkoolidest saavad majandusüksused. Äripäev, 18.
3.1.
2005
Haldma, Toomas (2005). Drivers of the Estonian accounting system in the harmonization process with the European framework. In: 13th Scientific Conference on Economic Policy (228−239).. Berlin, Tallinn: Berliner Wissenschafts-Verlag GmbH, Mattimar OÜ.
3.2.
2005
Haldre, H.; Eisberg, G.; Haldma, T. (2005). Kuluarvestuse roll haridusasutuste finantsjuhtimise arendamisel. Majandusteadus ja haridus Eestis (183−220).. Tartu: Tartu Ülikooli Kirjastus.
3.4.
2005
Haldma, Toomas (2005). Legal Framework as an Accounting Change Factor in Estonian Local Governments. In: Accounting and Performance Management Perspectives in Business and Public Sector Organizations (238−246).. Tartu: Bookmill.
3.4.
2005
Haldma, Toomas (2005). Development of Financial Accounting in Estonian Local Governments. In: Accounting and Audit System Integration into European Union Area, New Challenges and Opportunities (67−75).. Vilnius: Lietovos Auditoriu Rumai.
3.4.
2005
Pärl, Ü.; Haldma, T. (2005). Use of Accounting Information in the Management Process of Estonian Companies. The 3rd Conference on Performance Measurement and Management Control; Nice, Italy; 22-23 September, 2005. Nice: EIASM,.
3.5.
2005
Haldma, Toomas (2005). Eesti tootmisettevõtete kuluarvestuse arengusuunad ja mõjurid. Mida siis finantsjuhid tegelikult teevad? (88−93).. Pärnu: Pärnu Trükk.
5.2.
2005
Lääts, K.; Haldma, T.; Peets, P. (2005). Conceptualising Management Accounting Change: Evidence from Estonian Manufacturing Companies. Collected Abstracts of 28th Annual Congress of the European Accounting Association. Göteborg, 188.
5.2.
2005
Haldma, Toomas (2005). Uneven Way of Integration of Governmental Accounting into the National Accounting System: Evidence From Estonian Municipalities. In: (10).10th Biennial CIGAR Conference. Poitiers.
5.2.
2005
Haldma, Toomas (2005). Uneven Way of Integration of Govern mental Accounting into the National Accounting System: Evidence From Estonian Municipalities. 10th Biennial CIGAR Conference. Poitier: CIGAR Conference, 71.
6.7.
2005
Haldma, Toomas (2005). Eessõna eestikeelsele väljaandele. Steven M. Bragg. Uus finantsjuhtimise käsiraamat (9−12).. Tallinn: Fontese Kirjastus.
1.2.
2004
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2004). Management Accounting Reform in Estonian Hospitals. Folia Universitatis Agriculturae Stetinensis, 237 (43), 259−267.
3.1.
2004
Haldma, Toomas (2004). Development of the Estonian Accounting Policy within the European Framework. Economic Policy Perspectives of Estonia in the European Union: XII teadus- ja koolituskonverentsi ettekanded-artiklid; Tartu - Värska; 01.-03.07.2004. Berlin, Tallinn: Berliner-Wissenschafts-Verlag GmbH, Mattimar OÜ, 544−555.
3.2.
2004
Haldma, Toomas; Paupa, Vilma; Mackevicius, Jonas (2004). Development of accounting education and training in Estonia, Latvia and Lithuania. In: International Accounting and Reporting Issue: 2002 Review (95−106).. Berlin, New York, Geneva: United Nations Centre for Human Settlements.
3.5.
2004
Haldma, Toomas (2004). Development of the Estonian Accounting System: a Phased Approach. In: Actual Problems of Accounting in Private and Public Sector (35−47).. Tallinn: Tallinn Technical University Press.
5.2.
2004
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2004). The Use of Management Accounting Information in Estonian Hospitals. In: Collected Abstracts of 27th Annual Congress of the European Accounting Association (232).. Prague.
6.6.
2004
Haldma, Toomas (2004). Õppida pole kunagi liiga hilja (kehtib ka tippjuhtide kohta)! Saldo, 4, 26−27.
6.6.
2004
Haldma, Toomas (2004). Avalikku sektorit on keerukam juhtida kui ärisektorit. Maksumaksja, 1, 31−33.
6.7.
2004
Kaldaru, Helje; Eamets, Raul; Vadi, Maaja; Haldma, Toomas; Philips, Kaia (2004). Faculty of Economics and Business Administration : a self-evaluating look. Tartu: Tartu University Press.
3.1.
2003
Haldma, Toomas (2003). Harmonization of Estonian accounting system with the European framework. In: Estonian Economic Policy on the Way Towards the European Union (503−512).. Berlin, Tallinn: Berliner-Wissenschafts-Verlag GmbH, Mattimar OÜ.
3.4.
2003
Haldma, Toomas; Lääts, Kertu; Meiesaar, Kersti (2003). Management Accounting as Essential Information Base in Hospitals Management. Finance in EU accession countries: experiences and solutions, 1: VI International Scientific Conference; Tartu; 17.-18.10.2003. Tartu: Tartu University Press, 39−53.
5.2.
2003
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2003). Influences on Management Accounting Reforms in Health Care; a Case Study. Congress Book of 26th Annual EAA Congress. Sevilla, 251.
6.2.
2003
Haldma, Toomas; Listra, Enn; Mullaste, Meelis (2003). Aastaaruande analüüs ja ettevõttesisene aruandlussüsteem. Tallinn: Raamatupidaja.ee.
6.6.
2003
Haldma, Toomas (2003). EV Raamatupidamise Toimkond valib Raamatupidamise Lipulaeva. Maksumaksja, 8, 34−35.
1.2.
2002
Haldma, Toomas; Lääts, Kertu (2002). Contingencies Influencing the Management Accounting Practices in Estonian Manufacturing Companies. Management Accounting Research, 13 (4), 379−400.
1.3.
2002
Haldma, T.; Lääts, K. (2002). Causes of Management Accounting Changes in Estonian Manufacturing Companies. Folia Universitatis Agriculturae Stetinensis, 93−102.
3.1.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Environmental Contingencies of the Management Reform in the Estonian Health Care Institutions. Effect of Accession to the European Union on the Economic Policy of Estonia: X scientific and educational conference; Tartu - Värska; 27.-29.06.2002. Berlin, Tallinn: Verlag A. Spitz, Mattimar, 483−496.
3.2.
2002
Haldma, Toomas (2002). Eessõna. Kulu ja tulemus: kuidas integreeritud kulusüsteemidega suurendada kasumlikkust ja tulemust/ Kaplan, S. R. (11−16).. Tallinn: Fontese Kirjastus.
3.3.
2002
Haldma, Toomas; Lääts, Kertu (2002). Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies. University of Tartu, Faculty of Economics and Business Administration, Working Paper Series, 13, 1−41.
3.4.
2002
Haldma, Toomas; Lääts, Kertu (2002). Factors Influencing the Management Accounting Patterns in Estonian Manufacturing Companies. In: Business and Economic Development in Central and Eastern Europe: Implication for Ecenomic Integration into Wider Europe (165−171).. Brno: Brno University Press.
3.4.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Drivers of the Management Accounting Reform in Estonian Health Care Institutions. In: Accounting, Auditing and Management in Public Sector reforms (194−201).. Brussels: EIASM.
3.5.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Internal Contingencies of Management Accounting in Estonian Hospitals. Accounting and Companies' Performance Management: 5th international scientific conference; Tartu; 25.-26.10.2002. Tartu: Härmametsa Talu, 31−38.
5.2.
2002
Haldma, Toomas; Lääts, Kertu (2002). Drivers of Management Accounting in Estonian Manufacturing Companies. Collected Abstracts of the 25nd Annual Congress of the European Accounting Association. Copenhagen (Denmark). Copenhagen, 230.
1.3.
2001
Haldma, Toomas (2001). Cost Valuation Impacts on Companies' Performance Measurement. Prace naukowe Akademii Ekonomicznej im. Oskara Langego we Wroclawiu, 911, 60−70.
3.1.
2001
Haldma, Toomas (2001). Integration of Estonian Accounting System into the European Framework. Harmonisation and Freedom in the Economic Policy of Estonia Integrating with the European Union: IX scientific and educational conference; Tartu - Värska; 28.-30.06.2001. Berlin, Tallinn: Verlag Arno Spitz GmbH, Mattimar OÜ, 309−317.
3.1.
2001
Haldma, Toomas (2001). Entwicklungstendenzen der Kostenrechnung und Controlling in den baltischen Staaten, insbesondere Estland. Jahnke, B; Wall, F.. IT-gestützte betriebswirtschaftliche Entscheidungsprozesse (319−333).. Wiesbaden: Gabler.
3.5.
2001
Haldma, Toomas; Lääts, Kertu (2001). Internal Factors Influencing Management Accounting Change. Topical Financial Problems in Transition Economies: V International Scientific Conference; Tartu; 09.-10.11.2001. Tartu: Tartumaa Trükikoda, 44−53.
3.5.
2001
Haldma, Toomas; Kallas, Kaido (2001). Estonian Accounting Regulation in International Context. In: Accounting Changes in European Organizations. Economics & Management (81−88).. Kaunas: Technologija.
3.5.
2001
Haldma, Toomas; Lääts, Kertu; Peets, Priit (2001). Impacts on Cost Accounting Development in Estonian Companies. In: Accounting Changes in European Organizations. Economics & Management 2001 (89−98).. Kaunas: Technologija.
3.5.
2001
Haldma, Toomas (2001). Accounting and Auditing in Estonia. In: Audit & Accounting 2001 (130−139).. Riga: Riga Managers School.
6.6.
2001
Haldma, Toomas (2001). Ettevõtte väärtus: mõõtmisest juhtimiseni. Director, 7, 16−21.
6.6.
2001
Järve, Vello; Haldma, Toomas (2001). Rahvusvahelised arvestusstandardid ja finantsarvestuse ühtlustamine. Eesti Majanduse Teataja, 4, 26−30.
30.12.2019

Toomas Haldma

https://www.etis.ee/CV/Toomas_Haldma/est
21.11.1957
737 6333
504 5957 (6311)
toomas.haldma@ut.ee

Teenistuskäik

Töökohad ja ametid
01.01.2019–...   
Nord University, Norra, majandusarvestuse professor (0,20)
01.01.2004–...   
Tartu Ülikool, Majandusteaduskond, strateegilise juhtimise magistriõppe programmijuht (1,00)
01.02.2003–...   
Tartu Ülikool, Majandusteaduskond, majandusarvestuse professor (1,00)
01.01.2014–31.03.2019   
Tartu Ülikool, Majandusteaduskond, rahanduse ja majandusarvestuse õppetool, juhataja (1,00)
17.09.2011–31.12.2014   
Tartu Ülikool, Majandusteaduskond, Ettevõttemajanduse instituut, instituudi juhataja (1,00)
17.09.2005–16.09.2011   
Tartu Ülikool, Majandusteaduskond, Dekaan (1,00)
01.02.2003–31.12.2013   
Tartu Ülikool, Majandusteaduskond, majandusarvestuse õppetool, juhataja (1,00)
01.01.1995–31.01.2003   
Tartu Ülikool, Majandusteaduskond, majandusarvestuse õppetool, õppetooli hoidja (1,00)
01.11.1992–31.01.2003   
Tartu Ülikool, Majandusteaduskond, majandusarvestuse dotsent (1,00)
01.09.1990–31.08.1993   
Tartu Ülikool, Majandusteaduskond, prodekaan (1,00)
01.01.1987–31.12.1992   
Tartu Riiklik Ülikool, Majandusteaduskond, lektor (1,00)
01.01.1986–31.12.1987   
Tartu Riiklik Ülikool, Majandusteaduskond, assistent (1,00)
01.01.1983–31.12.1986   
Moskva Riiklik Ülikool, arvestuse ja majandusanalüüsi kateeder, aspirant (1,00)
01.01.1981–31.12.1983   
Tartu Riiklik Ülikool, Majandusteaduskond, teadur (1,00)
 
 
Haridustee
1983–1986   
Moskva Riikliku Ülikooli aspirantuur
1976–1981   
TRÜ, majandusküberneetika
 
 
Teadusorganisatsiooniline ja -administratiivne tegevus
2017−...   
Tartu Ülikooli auditikomitee liige
2016−...   
Tartu Ülikooli socialia valdkonna nõukogu liige
2010−...   
EV Raamatupidamise Toimkonna liige
2005−...   
Comparative International Governmental Accounting Research (CIGAR) Network, liige
2003−...   
Tartu Ülikooli majandusteaduskonna valitsuse liige
1999−...   
European Network for Research into Organisations and Accounting Change, liige
1993−...   
EAA liige
1992−...   
Tartu Ülikooli majandusteaduskonna nõukogu liige
1991−...   
Eesti Majandusteadlaste Seltsi liige
2013−2017   
Tartu Ülikooli auditikomitee esimees
2012−2014   
Euroopa Majandusarvestuse Assotsiatsiooni (EAA) juhatuse liige
2012−2014   
Tartu Ülikooli senati liige
2010−2011   
Tartu Ülikooli strateegiakomisjoni liige
2010−2011   
TÜ-EBS koostöökomisjoni juhtrühma liige
2009−2012   
Euroopa Majandusarvestuse Assotsiatsiooni (EAA) nõukogu liige
2009−2012   
EAA Eesti rahvuslik koordinaator
2009−2010   
Tartu Ülikooli socialia valdkonna nõukogu esimees
2007−2010   
Eesti Majandusteadlaste Seltsi juhatuse esimees
2006−2011   
European Institute of Advanced Studies in Management (EIASM) (Belgia) Academic Council, TÜ esindaja
2005−2011   
Tartu Üikooli valitsuse liige
2004−2004   
EAA aastakongressi teaduskomitee liige
2003−2011   
Tartu Ülikooli nõukogu liige
2003−2011   
Tartu Ülikooli eelarvekomisjoni liige
2001−2004   
EV Raamatupidamise Toimkonna liige
2000−2006   
EAA juhtkomitee liige
2000−2006   
EAA Eesti rahvuslik koordinaator
1993−1994   
American Accounting Association, liige
1993−1994   
EV Raamatupidamise Toimkonna liige
1992−1993   
Tartu Ülikooli majandusteaduskonna valitsuse liige
1992−1993   
Tartu Ülikooli reformikomisjoni liige
1992−1993   
Koostöö Bentley College’ga (koordinaator Tartu Ülikoolis)
1991−1993   
University Council for Economic and Management Education Transfer (UCEMET) liige (koordinaator Tartu Ülikoolis)
 
 
Lisainfo
Esinenud külalisseminaride ja -loengutega Nord University-s Norras (2018), Taras Ševtšenko Kiievi Rahvusülikoolis (2017 ja 2018), Kristianstadi Ülikoolis Rootsis (2017), Simferopoli Tauria Rahvuslikus Vernadski Ülikoolis Ukrainas (2013), Innsbrucki Ülikoolis (2012), Göttingeni ülikoolis (2008, 2011 – kursuse „Management accounting and management control in public sector institutions“ (6 EAP, 20 auditoorset tundi läbiviimine)), St. Galleni Ülikoolis (2011), Linzi Ülikoolis (2011), Tampere Ülikoolis (2005, 2007), Hamburgi Ülikoolis (1993, 2005), Stuttgarti Ülikoolis (2005) ja Lüneburgi Rakenduskõrgkoolis (1994).
2003-2010 Rahvusooper Estonia nõukogu liige

Kvalifikatsioon

Teaduskraadid
Toomas Haldma, Doctor's Degree, 1987, (sup) Saifulin, R. S., Ettevõtte tegevustulemuste analüüsi informatsiooniline tagamine, Moskva Lomonossovi nim Riiklik Ülikool.
 
 
Teaduspreemiad ja tunnustused
2017, Toomas Haldma, Tartu Ülikooli väike medal
2017, Toomas Haldma, Tartu Raefondi preemia
2016, Toomas Haldma, Tartu Ülikooli aumärk
2014, Toomas Haldma, Aasta konverentsitegu 2014 - Euroopa Majandusarvestuse Assotsiatsiooni 37. aastakongressi korraldamise eest, organiseerimiskomisjoni esimees
2011, Toomas Haldma, Artikkel "Performance measurement patterns in service companies: An empirical study on Estonian service companies" (kaasautorid K. Lääts ja K. Möller) hinnati Emerald Literati Network 2012 Awards for Excellence auhinnaga
2002, Toomas Haldma, Artikkel “Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies” (kaasautor K. Lääts) sai TÜ majandusteaduskonna toimetiste konkursil parima töö tiitli
 
 
Teadustöö põhisuunad
ETIS KLASSIFIKAATOR: 2. Ühiskonnateadused ja kultuur; 2.12. Majandusteadus; TÄPSUSTUS: ettevõttesisene arvestus ja aruandlus, ettevõtte controllingusüsteemid, majandusarvestus avaliku sektori institutsioonides, ettevõtte finantsaruandluse analüüs
 
 
Lisainfo
Majanduskandidaat
Moskva Lomonossovi nim Riikliku Ülikooli erialanõukogu, 1987

Lõppenud projektid

Juhendamisel väitekirjad

Juhendatud väitekirjad

Publikatsioonid

Klass
Aasta
Publikatsioon
 
1.1.
2019
Kenk, Karina; Haldma, Toomas (2019). The use of performance information in local government mergers. Journal of Public Budgeting Accounting & Financial Management, 31 (3), 451−471. DOI: 10.1108/JPBAFM-03-2019-0056.
4.1.
2019
Anatoli Bourmistrov, Giuseppe Grossi, Toomas Haldma. (Toim). (2019). Special issue on accounting and performance management innovations in public sector organizations. Baltic Journal of Management, 14 (1), 79−176.
6.8.
2019
Bourmistrov, Anatoli; Grossi, Giuseppe; Haldma, Toomas (2019). Special issue on accounting and performance management innovations in public sector organizations. Baltic Journal of Management, 14 (1), 79−83.10.1108/BJM-01-2019-417.
2.5.
2018
Kask, Kaia; Haldma, Toomas; Sander, Priit; Lääts, Kertu (2018). Riigi hoonestatud kinnisvara tegevuspõhine juhtimissüsteem: raamdokument. Eriosa 5 – Riigi kinnisvaraüksuse kuluarvestise ja eelarvestamise kontseptsioondokument. Tartu: Rahandusministeerium.
1.1.
2017
Horvàth, Pèter; Pütter, Judith M; Haldma, Toomas; Lääts, Kertu et al. (2017). Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe. Journal of East European Management Studies, 2, 22, 221−243.10.5771/0949-6181-2017-2-221.
1.2.
2017
Sassi, Marge; Pihlak, Ülle; Haldma, Toomas; (2017). Factors affecting strategic management attitudes and practices in creative industries organizations. ENCATC Journal of Cultural Management and Policy, 7 (1), 71−87.
3.1.
2017
Lääts, Kertu; Gross, Maarja; Haldma, Toomas. (2017). Sustainability Reporting in Estonia: Patterns of Sustainability Information Disclosure in Estonian Companies. In: Horvàth, Pèter; Pütter, Judith M. (Ed.). Sustainability Reporting in Central and Eastern European Companies: International Empirical Insights. (63−76). Springer. DOI: 10.1007/978-3-319-52578-5_4.
3.1.
2017
Horvàth, Pèter; Pütter, Judith M; Haldma, Toomas; Lääts, Kertu et al. (2017). Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study. In: Horvàth, Pèter; Pütter, Judith M. (Ed.). Sustainability Reporting in Central and Eastern European Companies. International Empirical Insights. (11−50). Springer. DOI: 10.1007/978-3-319-52578-5_2.
1.2.
2016
Kenk, Karina; Haldma, Toomas. (2016). Quality of Performance Information for Public Accounability in Estonian Local Governments. Estonian Discussions on Economic Policy, 24 (2), 35−50. DOI: 10.15157/tpep.v24i2.13094.
1.3.
2016
Kenk, Karina; Haldma Toomas (2016). Performance management within the public accountability framework in Estonian local governments. Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 1-2, 102−113. DOI: 10.5771/0344-9777-2016-1-2-102.
3.1.
2016
Haldma, Toomas; Ploom, Kristi; Lorenz, Anneli. (2016). Performance Information Disclosure at the Estonian Universities. In: Alver, Jaan (Ed.). Accounting, Auditing, and Taxation (ICAAT 2016) (108−119). USA: Atlantis Press. DOI: 10.2991/icaat-16.2016.12.
3.4.
2016
Kenk, Karina; Haldma, Toomas. (2016). Tulemusinformatsiooni kvaliteet Eesti kohalike omavalitsuste tulemusvastutuse raamistikus. Eesti majanduspoliitilised väitlused (25−29). Berliner Wissenschafts-Verlag ; Mattimar.
3.3.
2015
Haldma, T.; Lääts,K. Ploom, K.; Tohver, E.; Lorenz, A.; Kadak, T.; Kenk, K. (2015). Eesti teadus- ja arendusasutuste kuluarvestuse ning tulemuslikkuse hindamise ja juhtimise praktikad (avalik-õiguslike ülikoolide näitel). 1−78.
1.2.
2014
Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (2014). Corporate governance reforms and management control. Journal of Management Control, 25 (2), 77−79.
1.2.
2014
Lorenz, Anneli; Kreegimäe, Katrin; Haldma, Toomas; Titov, Eneken (2014). Benefits, Difficulties, and Success Factors of Three Different Quality Assessment Processes in Estonia. Management Studies, 2 (7), 479−491.
1.2.
2014
Haldma, Toomas; Kenk, Karina (2014). Development of Estonian local government accounting: the stages of evolution during years 1991-2013. Zeszyty Teoretyczne Rachunkowości, 109−130.
3.1.
2014
Kenk, Karina; Haldma, Toomas (2014). Disclosure of Performance Information in Performance Management Systems of Estonian Local Governments: A Comprehensive View. In: Jaan Alver (Tallinn University of Technology) (_EditorsAbbr). International Conference on Accounting, Auditing and Taxation (245−257). Lancaster, PA, USA: DEStech Publications, Inc..
3.2.
2014
Kenk, Karina; Haldma, Toomas (2014). Performance Measurementand Management in Estonian Local Governments. In: Peter Friedrich, Dorothea Greiling, Toomas Haldma (_EditorsAbbr). Public Sector in Transition (284−309).. Tartu: Tartu University Press.
4.1.
2014
(2014). Public Sector in Transition. In: Peter Friedrich, Dorothea Greiling, Toomas Haldma (_EditorsAbbr). Public Sector in Transition.. Tartu: Tartu University Press.
4.1.
2014
Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (2014). Corporate governance reforms and management control. In: Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick (_EditorsAbbr). (77−79).. Springer Heidelberg.
5.2.
2014
Lorenz, Anneli; Haldma, Toomas (2014). Implementation Of European Foundation Quality Management (EFQM) Model In Higher Education Institution: Benefits And Difficulties. In: ECER 2014 Porto conference program & abstract book.ECER 2014, The European Conference on Educational Research, Porto, Portugal, September 2 - 5, 2014.
6.8.
2014
Friedrich, Peter; Greiling, Dorothea; Haldma, Toomas (2014). Foreword. In: Public Sector in Transition (7−16).. Tartu: Tartu University Press.
1.1.
2013
Ploom, K.; Haldma, T. (2013). Balanced performance management in the public education system: An empirical study of Estonian general education schools. Baltic Journal of Management, 8 (2), 183−207.10.1108/17465261311310018.
1.3.
2013
Haldma, Toomas; Lääts, Kertu (2013). The integrative performance management through a value chain of a public sector organisation. Zeitschrift für öffentliche und gemeinnützige Unternehmen, 43, 172−185.
1.2.
2012
Ploom, Kristi; Haldma, Toomas (2012). Stakeholders Involvement in Performance Management in Public General Schools. In: Discussions on Estonian Economic Policy. Current problems in the EU Member States. Articles (168−184).. Berlin, Tallinn: Berliner Wissenschafts-Verlag ; Mattimar. (20).
1.2.
2012
Lääts, Kertu; Haldma, Toomas (2012). Changes in the Scope of Management Accounting Systems in the Dynamic Economic Context. ECONOMICS AND MANAGEMENT, 17 (2), 441−447. DOI: 10.5755/j01.em.17.2.2164.
3.1.
2012
Haldma, T.; Lääts, K. (2012). Balanced Scorecard as a Performance Management Tool for Museums. In: Gregoriou, G. N.; Finch, N. (_EditorsAbbr). Best Practices in Management Accounting for Executives and Decision Makers (232−252).. Hampshire-London: Palgrave Macmillan.
3.4.
2012
Ploom, Kristi; Haldma, Toomas (2012). Huvugruppide kaasamine tulemuslikkuse juhtimisse Eesti üldhariduskoolides. Eesti majanduspoliitilised väitlused. Aktuaalsed Euroopa Liidu riikide probleemid. Kokkuvõtted (63−67).Eesti majanduspoliitilised väitlused. Aktuaalsed Euroopa Liidu riikide probleemid. Berlin, Tallinn: Berliner Wissenchafts-Verlag, Mattimar . (20).
3.5.
2012
Haldma, Toomas (2012). Täiskuluarvestuse metoodilised alused kõrgkoolides. Audit, maksud, raamatupidamine ja majandusanalüüs: Audit, maksud, raamatupidamine ja majandusanalüüs, Tallinn, 12.12.2012. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 50−57.
4.1.
2012
(2012). Baltic Journal of Management. Innovations in accounting, performance measurement and management: international trends. Toomas Haldma, Salme Näsi and Giuseppe Grossi. Innovations in accounting, performance measurement and management: international trends.. Emerald Group Publishing Limited. (7).
5.2.
2012
Lääts, K.; Haldma, T. (2012). Changes in the Scope of Management Accounting Systems in the Dynamic Economic Context. In: (16).Economics and Management – 2012, Tallinn, 29.-30.03.2012. Tallinn.
5.2.
2012
Ploom, Kristi; Haldma, Toomas (2012). Performance Management Patterns in Public General Schools: Integration of Non-Financial and Financial Aspects. Collected Abstracts of the European Accounting Association 2012: 35th Congress of the European Accounting Association; Ljubljana; 09-11.05.2012. _EditorsAbbr Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj,. Ljubljana: Kopilab d.o.o, 428−428.
6.2.
2012
Eamets, Raul; Ernits, Raigo; Haabu, Heili; Heinlo, Aavo; Haldma, Toomas; Jaamu, Viljar; Karm, Toomas; Kiili, Jaanus; Kull, Aet; Kuusik, Andres; Laidre, Armin; Lõhmus, Anu; Mõistlik, Peeter; Ohlau, Aili; Paatsi, Karina; Randma, Tiia; Reikop, Urmas; Reino, Anne; Saal, Toomas; Sloog, Ulvi ... Vodja, Epp (2012). Ettevõtlikkusest ettevõtluseni. Toomas Saal; Juhan Teder; Aili Ohlau; Aet Kull (Toim.). (183−192). .
6.3.
2012
Haldma, Toomas; Lääts, Kertu (2012). Accounting tradition in Estonia: The reflections of accounting changes in the dynamic context. EAA Newsletter, 1, 16−19.
1.1.
2011
Lääts, K.; Haldma, T.; Moeller, K. (2011). Performance measurement Patterns in Service Companies: An Empirical study on Estonian Service Companies. Baltic Journal of Management, 6 (3), 357−377.10.1108/17465261111167993.
2.1.
2011
Türk, K.; Haldma, T.; Kukemelk, H.; Ploom, K.; Irs, R.; Pukkonen, L. (2011). Üldharidus- ja kutsekoolide tulemuslikkus ja seda mõjutavad tegurid. Tartu: Tartu Ülikool.
3.2.
2011
Kukemelk, H.; Türk, K.; Ploom, K.; Haldma, T. (2011). Kooli tulemuslik juhtimine. Voolaid, H. (Toim.). Ülevaade haridussüsteemi välishindamisest 2010/2011. õppeaastal (88−91). . Tartu: Eesti Haridus- ja Teadusministeerium.
3.5.
2011
Ploom, Kristi; Haldma, Toomas (2011). Performance Management Patterns in Public Education System. An Empirical Study of Estonian General Education Schools. Doctoral Summer School 2011. Doctoral School in Economics and Innovation; Viinistu, Estonia; 25-28.07.2011.
5.2.
2011
Haldma, Toomas; Ploom, Kristi (2011). Performance Management in Public Education System. 13th Biennial CIGAR Conference Bridging public sector and non-profit sector accounting, Ghent, 9.-10.06.2011. Ghent, 1−19.
5.2.
2011
Lääts, K.; Haldma, T. (2011). Connecting Value Chain Concept and Performance Management in the Public Sector Organizations. Collected Abstracts of 34th Annual Congress of the European Accounting Association: 34th Annual Congress of the European Accounting Association; Rome, Italy; 20.-22.04.2011. Rome, 458.
2.2.
2010
Meiesaar, K.; Metsa, A.; Haldma, T. (2010). Terviseökonoomika: teooria ja praktika. Tartu: Elmatar.
3.1.
2010
Vadi, Maaja; Haldma, Toomas (2010). Knowledge Transfer Through University-industry Relations: Some Aspects of Organizational Culture. In: Discussion on Estonian Economic Policy (490−506).. Berliner Wissenchafts-Verlag, Mattimar .
3.1.
2010
Pärl, Ülle; Haldma, Toomas (2010). Choice of Performance Measurement Indicators in Estonian SMEs. Baltic Business and Socio-Economic Development 2007 : 3rd International Conference; Tallinn, Estonia; June 17–19, 2007: Baltic Business and Socio-Economic Development 2007 : 3rd International Conference; Tallinn, Estonia; June 17–19, 2007. Ed. Kramer, Jost W.; Prause, Gunnar; Sepp, Jüri. Berlin: Berliner Wissenschafts-Verlag, 340−360.
3.4.
2010
Vadi, Maaja; Haldma, Toomas (2010). Teadmussiire ülikoolide ja majanduspraktika suhete abil: mõned organisatsioonikultuurilised aspektid. Eesti majanduspoliitilised väitlused. Kokkuvõtted. (148−150).Majanduspoliitika Euroopa Liidu Riikides - aasta 2010; Tartu-Värska; 1.-3.07.2010. Berliner Wissenchafts-Verlag, Mattimar .
3.4.
2010
Haldma, T.; Lääts, K. (2010). Performance measurement and management control in the Estonian museums. 6th International Conference on Accounting, Auditing and Management in Public Sector Reforms; Copenhagen; 1.-3.09.2010. Copenhagen: Copenhagen Business School, 1−22.
3.5.
2010
Haldma, Toomas (2010). Tulemuslikkuse näitajad ja juhtimismeetodid tänases majandussituatsioonis. (30−31).Pärnu finantskonverents. Finantsmajakas; Pärnu; 15.-16.04.2010. Pärnu.
6.6.
2010
Haldma, T.; Türk, K. (2010). Tartu Ülikooli majandusteaduskond alustab taas magistriõpet Saaremaal. Saarte Hääl, 16. märts (8). . Tallinn AS Printall.
6.6.
2010
Türk, K.; Haldma, T. (2010). Tartu Ülikool pakub Saaremaal magistriõpet. Saarte Hääl, 3. juuli (12). . Tallinn AS Printall.
6.6.
2010
Haldma, Toomas; Türk, Kulno (2010). Tartu Ülikooli majandusteaduskond alustab taas magistriõpet Saaremaal. Saarte Hääl, 12. august (5). . Tallinn AS Printall.
6.6.
2010
Haldma, Toomas; Türk, Kulno (2010). Tartu Ülikooli majandusteaduskond alustab taas magistriõpet Saaremaal. Meie Maa, 13. märts (3). . Kuressaare.
6.6.
2010
Haldma, Toomas; Türk, Kulno (2010). Tartu Ülikooli majanduse magistriõpe taas Saaremaal. Meie Maa, 7. juuli (6). . Kuressaare.
6.6.
2010
Haldma, T.; Türk, K.; Meius, M. (2010). Tartu Ülikooli majandusteaduskond alustab taas magistriõpet Saaremaal. Meie Maa, 16. august (7). . Kuressaare.
6.6.
2010
Post, M.; Haldma, T. (2010). EAA kongress annab aimu majandusarvestuses toimuvast. RP : raamatupidamise praktik, 49, 38.
3.2.
2009
Varblane, U.; Haldma, T.; Liik, M.; Kantšukov, M. (2009). Põhivara investeeringud ja nende kasutamise tulemuslikkuse analüüs Eesti töötlevas tööstuses. Kaldaru, H.; Reiljna, J. (Toim.). Eesti majanduse aktuaalsed arenguprobleemid keskpikas perspektiivis (172−213).. Tartu: Tartu Ülikooli Kirjastus.
3.3.
2009
Vadi, M.; Mets, T.; Haldma, T. (2009). One Small State, Two Regions: Are There Differences in Commercialisation of University Research? Working Paper IAREG, 1−22.
3.4.
2009
Haldma, T.; Peda, P.; Liik, M.; Lääts, K. (2009). Performance Measurement and Management Drivers: Evidence of Estonian Companies. Accounting and Performance Management Perspectives in Business and Public Sector Organizations: Accounting and Performance Management Perspectives in Business and Public Sector Organizations, 8.-9. mai 2009, Tartu. Tartu: Tartu Ülikooli Kirjastus, 117−127.
3.4.
2009
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2009). Implementation of the Principles of Management by Objectives in Performance Management in Estonian Municipalities. Finance and Accounting: Theory and Practice, Development and Trends: Finance and Accounting: Theory and Practice, Development and Trends, University of Latvia, 2009. Riga: Riga, Latvia University, 146−159.
5.2.
2009
Haldma, T.; Peda, P.; Liik, M.; Lääts, K. (2009). Drivers of performance measurement and management systems in Estonian companies. Collected Abstracts of 32nd Annual Congress of the European Accounting Association: 32nd Congress of the European Accounting Association; Tampere, Finland; 13.-15.05.2009. Tampere, 354.
5.2.
2009
Haldma, T.; Raitar, K. (2009). The Meaning of Balanced Scorecard in the Museum Performance Management. Abstracts of the 12th Bennial CIGAR Conference: 12th Bennial CIGAR Conference, Modena (Italy), 28.-29.05.2009. Modena, 60.
6.6.
2009
Haldma, T. (2009). Helesinine unistus teeninduskeskusest. Postimees (12)..
6.6.
2009
Haldma, T.; Düüna, M. (2009). Uus magistriõppe aasta algas ka Tartu ülikoolis. Oma Saar (4)..
6.6.
2009
Haldma, T. (2009). 20 aastat müüri langemisest. (40−41).. Tartu: Ecoprint.
6.6.
2009
Kukemelk, H.; Türk, K.; Haldma, T. (2009). Kuhu lähed, Eesti kool? (17−17). . Tallinn: SA Kultuurileht.
6.7.
2009
Haldma, T. (2009). Foreword. In: Accounting and Performance Management Perspectives in Business and Public Sector Organizations (5).Accounting and Performance Management Perspectives in Business and Public Sector Organizations, Tartu, 8.-9.05.2009. Tartu: Tartu Ülikooli Kirjastus.
3.2.
2008
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2008). Performance Management in Public Trasport Provision: the Case of Estonian Cities. In: Local Governance and its Impact on Public Service Management (177−222).. Milan: Cedam.
3.3.
2008
Varblane, U.; Eamets, R.; Haldma, T.; Kaldaru, H.; Masso, J.; Mets, T.; Paas, T.; Reiljan, J.; Sepp, J.; Türk, K.; Ukrainski, K.; Vadi, M.; Vissak, T. (2008). The Estonian Economy Current Status of Competitiveness and Future Outlooks. Short version of the report. Tallinn: Estonian Development Fund.
3.3.
2008
Varblane, U.; Eamets, R.; Haldma, T.; Kaldaru, H.; Masso, J.; Mets, T.; Paas, T.; Reiljan, J.; Sepp, J.; Türk, K.; Ukrainski, K.; Vadi, M.; Vissak, T. (2008). Eesti majanduse konkurentsivõime hetkeseis ja tulevikuväljavaated. Aruande lühiversioon. Tallinn: Eesti Arengufond.
3.4.
2008
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2008). Drivers of Performance Management in Estonian Municipalities: an Evidence from Public Trasport Provision Area. Accounting, Auditing and Management in Public Sector Reforms: 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms; Amsterdam, The Netherlands; 3.-5.09.2008. Amsterdam,.
5.2.
2008
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2008). Drivers of Performance Mangement in Estonian Municipalities: an Evidence from Public Transport Provision Area. Accounting, Auditing and Management in Public Sector Reforms: 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Amsterdam (The Netherlands) 3.-5.09.2008. Amsterdam, 50−51.
6.3.
2008
Haldma, T. (2008). Tulemuslikkuse hindamise rahvusvahelised arengusuunad.
6.3.
2008
Haldma, T. (2008). Ettevõtte tulemuslikkuse hindamise ja juhtimise süsteemid.
6.4.
2008
Sepp, J.; Haldma, T. (Toim.) (2008). Tartu Ülikooli majandusteaduskond 70/40. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T.; Kalnin, S. (2008). Majandusarvestus. Tartu Ülikooli majandusteaduskond 70/40 (149−162).. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T. (2008). Aastad 2005-2008. Tartu Ülikooli majandusteaduskond 70/40 (83−96).. Tartu: Tartu Ülikooli Kirjastus.
6.7.
2008
Haldma, T.; Sepp, J. (2008). Eessõna. Tartu Ülikooli majandusteaduskond 70/40 (7−9).. Tartu: TÜ Kirjastus.
3.2.
2007
Haldma, T. (2007). Management Accounting Changes in the Estonian Companies. In: Vater, H.; Schmidt, W.; Loergen, A. (_EditorsAbbr). Controlling: A Value Creating Factor (51−68).. Vilnius.
3.4.
2007
Haldma, T.; Grossi, G.; Peda, P.; Liik, M. (2007). Performance Management in Public Transport Provision: a Comparative Study in Large Estonian Cities. 11th Biennial CIGAR Conference; Coimbra, Portugal; 14-15 June 2007. Coimbra,.
3.4.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Drivers of Performance Measurement and Management Systems in Estonian Companies. In: Economics and Management – 2007 (38−45).. Kaunas: Kaunas Technologija.
3.5.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Tulemuslikkuse juhtimine eesti kohalikes omavalitsustes ühistransporditeenuse osutamise näitel. Raamatupidamiselt majandusarvestusele (40−51).. Tallinn: Tallinna Tehnikaülikool, majandusarvestuse instituut.
5.2.
2007
Haldma, T.; Peda, P.; Liik, M. (2007). Drivers of Management Accounting in Estonian Local Governments. The 30th Annual Congress of the European Accounting Association; Lissabon; 25.-28.04.2007. Lissabon, 354.
6.3.
2007
Haldma, T. (2007). Arengusuunad finantsplaneerimises.
6.6.
2007
Haldma, T. (2007). Eesti ettevõtete efektiivsustegurid. RP : raamatupidamise praktik, 15, 41−43.
3.1.
2006
Haldma, Toomas (2006). Factors Affecting Accounting Development in the Harmonization Process with the International Framework: the case of Estonia. In: Gregoriou, G. N.; Gaber, M. (_EditorsAbbr). International Accounting: Standards, Regulations and Financial Reporting (457−482).. Oxford, Burlington: Elsevier.
3.1.
2006
Haldma, T.; Jõgi, H. (2006). Contextual Factors and Motivators of the Accounting Developments in Estonian Local Governments. 14th Scientific Conference on Economic Policy; Tartu - Värska; 29 July - 1 July, 2006. Berlin, Tallinn: Berliner Wissenchafts-Verlag, Mattimar , 443−456.
3.2.
2006
Haldma, T. (2006). Uneven Ways of Improvement of Local Government Accounting: Evidence from Estonian Municipalities. In: E.Lande, J.C.Scheid (_EditorsAbbr). Accounting Reform in the Public Sector: Mimicry, fad or Necessity (163−176).. Paris: Experts Comptables Media. (Comparative international governmental accounting research).
3.5.
2006
Haldma, T. (2006). Motivators of Accounting Change in Estonian Local Government. Accounting, Taxes and Audit: Tallinn, 26-27 October 2006. _EditorsAbbr Alver, J.; Toots, A. Tallinn: Tallinn University of Technology, 81−87.
5.2.
2006
Haldma, T. (2006). Drivers of Accounting Innovation in Estonian Local Government. 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms; Siena, Italy; 7-9 September, 2006. Siena,.
5.2.
2006
Pärl, Ü.; Haldma, T.; James, S.P. (2006). Relevance of Financial and Non-Financial Measures to Managers: An empirical Investigation. 29th Annual Congress of the European Accounting Association; Dublin, Ireland; 22.-24.03.2006. Dublin, 214.
5.2.
2006
Haldma, T. (2006). Drivers of Governmental Accounting Developments: Evidence from Estonian Municipalities. 29th Annual Congress of the European Accounting Association; Dublin, Ireland; 22-24 March, 2006. Dublin, 240.
6.6.
2006
Haldma, Toomas (2006). Kõrgkoolidest saavad majandusüksused. Äripäev, 18.
3.1.
2005
Haldma, Toomas (2005). Drivers of the Estonian accounting system in the harmonization process with the European framework. In: 13th Scientific Conference on Economic Policy (228−239).. Berlin, Tallinn: Berliner Wissenschafts-Verlag GmbH, Mattimar OÜ.
3.2.
2005
Haldre, H.; Eisberg, G.; Haldma, T. (2005). Kuluarvestuse roll haridusasutuste finantsjuhtimise arendamisel. Majandusteadus ja haridus Eestis (183−220).. Tartu: Tartu Ülikooli Kirjastus.
3.4.
2005
Haldma, Toomas (2005). Legal Framework as an Accounting Change Factor in Estonian Local Governments. In: Accounting and Performance Management Perspectives in Business and Public Sector Organizations (238−246).. Tartu: Bookmill.
3.4.
2005
Haldma, Toomas (2005). Development of Financial Accounting in Estonian Local Governments. In: Accounting and Audit System Integration into European Union Area, New Challenges and Opportunities (67−75).. Vilnius: Lietovos Auditoriu Rumai.
3.4.
2005
Pärl, Ü.; Haldma, T. (2005). Use of Accounting Information in the Management Process of Estonian Companies. The 3rd Conference on Performance Measurement and Management Control; Nice, Italy; 22-23 September, 2005. Nice: EIASM,.
3.5.
2005
Haldma, Toomas (2005). Eesti tootmisettevõtete kuluarvestuse arengusuunad ja mõjurid. Mida siis finantsjuhid tegelikult teevad? (88−93).. Pärnu: Pärnu Trükk.
5.2.
2005
Lääts, K.; Haldma, T.; Peets, P. (2005). Conceptualising Management Accounting Change: Evidence from Estonian Manufacturing Companies. Collected Abstracts of 28th Annual Congress of the European Accounting Association. Göteborg, 188.
5.2.
2005
Haldma, Toomas (2005). Uneven Way of Integration of Governmental Accounting into the National Accounting System: Evidence From Estonian Municipalities. In: (10).10th Biennial CIGAR Conference. Poitiers.
5.2.
2005
Haldma, Toomas (2005). Uneven Way of Integration of Govern mental Accounting into the National Accounting System: Evidence From Estonian Municipalities. 10th Biennial CIGAR Conference. Poitier: CIGAR Conference, 71.
6.7.
2005
Haldma, Toomas (2005). Eessõna eestikeelsele väljaandele. Steven M. Bragg. Uus finantsjuhtimise käsiraamat (9−12).. Tallinn: Fontese Kirjastus.
1.2.
2004
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2004). Management Accounting Reform in Estonian Hospitals. Folia Universitatis Agriculturae Stetinensis, 237 (43), 259−267.
3.1.
2004
Haldma, Toomas (2004). Development of the Estonian Accounting Policy within the European Framework. Economic Policy Perspectives of Estonia in the European Union: XII teadus- ja koolituskonverentsi ettekanded-artiklid; Tartu - Värska; 01.-03.07.2004. Berlin, Tallinn: Berliner-Wissenschafts-Verlag GmbH, Mattimar OÜ, 544−555.
3.2.
2004
Haldma, Toomas; Paupa, Vilma; Mackevicius, Jonas (2004). Development of accounting education and training in Estonia, Latvia and Lithuania. In: International Accounting and Reporting Issue: 2002 Review (95−106).. Berlin, New York, Geneva: United Nations Centre for Human Settlements.
3.5.
2004
Haldma, Toomas (2004). Development of the Estonian Accounting System: a Phased Approach. In: Actual Problems of Accounting in Private and Public Sector (35−47).. Tallinn: Tallinn Technical University Press.
5.2.
2004
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2004). The Use of Management Accounting Information in Estonian Hospitals. In: Collected Abstracts of 27th Annual Congress of the European Accounting Association (232).. Prague.
6.6.
2004
Haldma, Toomas (2004). Õppida pole kunagi liiga hilja (kehtib ka tippjuhtide kohta)! Saldo, 4, 26−27.
6.6.
2004
Haldma, Toomas (2004). Avalikku sektorit on keerukam juhtida kui ärisektorit. Maksumaksja, 1, 31−33.
6.7.
2004
Kaldaru, Helje; Eamets, Raul; Vadi, Maaja; Haldma, Toomas; Philips, Kaia (2004). Faculty of Economics and Business Administration : a self-evaluating look. Tartu: Tartu University Press.
3.1.
2003
Haldma, Toomas (2003). Harmonization of Estonian accounting system with the European framework. In: Estonian Economic Policy on the Way Towards the European Union (503−512).. Berlin, Tallinn: Berliner-Wissenschafts-Verlag GmbH, Mattimar OÜ.
3.4.
2003
Haldma, Toomas; Lääts, Kertu; Meiesaar, Kersti (2003). Management Accounting as Essential Information Base in Hospitals Management. Finance in EU accession countries: experiences and solutions, 1: VI International Scientific Conference; Tartu; 17.-18.10.2003. Tartu: Tartu University Press, 39−53.
3.4.
2003
Haldma, Toomas; Lääts, Kertu (2003). Budgeting and Internal Reporting in Estonian Companies. Budżetowanie działalności jednostek gospodarczych – teoria i praktyka. Kraków, 87−95.
5.2.
2003
Haldma, Toomas; Meiesaar, Kersti; Lääts, Kertu (2003). Influences on Management Accounting Reforms in Health Care; a Case Study. Congress Book of 26th Annual EAA Congress. Sevilla, 251.
6.2.
2003
Haldma, Toomas; Listra, Enn; Mullaste, Meelis (2003). Aastaaruande analüüs ja ettevõttesisene aruandlussüsteem. Tallinn: Raamatupidaja.ee.
6.6.
2003
Haldma, Toomas (2003). EV Raamatupidamise Toimkond valib Raamatupidamise Lipulaeva. Maksumaksja, 8, 34−35.
6.6.
2003
Haldma, Toomas (2003). Uus Raamatupidamise Lipulaeva konkurss. Äripäev, 19.
1.2.
2002
Haldma, Toomas; Lääts, Kertu (2002). Contingencies Influencing the Management Accounting Practices in Estonian Manufacturing Companies. Management Accounting Research, 13 (4), 379−400.
1.3.
2002
Haldma, T.; Lääts, K. (2002). Causes of Management Accounting Changes in Estonian Manufacturing Companies. Folia Universitatis Agriculturae Stetinensis, 93−102.
3.1.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Environmental Contingencies of the Management Reform in the Estonian Health Care Institutions. Effect of Accession to the European Union on the Economic Policy of Estonia: X scientific and educational conference; Tartu - Värska; 27.-29.06.2002. Berlin, Tallinn: Verlag A. Spitz, Mattimar, 483−496.
3.2.
2002
Haldma, Toomas (2002). Eessõna. Kulu ja tulemus: kuidas integreeritud kulusüsteemidega suurendada kasumlikkust ja tulemust/ Kaplan, S. R. (11−16).. Tallinn: Fontese Kirjastus.
3.3.
2002
Haldma, Toomas; Lääts, Kertu (2002). Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies. University of Tartu, Faculty of Economics and Business Administration, Working Paper Series, 13, 1−41.
3.4.
2002
Haldma, Toomas; Lääts, Kertu (2002). Factors Influencing the Management Accounting Patterns in Estonian Manufacturing Companies. In: Business and Economic Development in Central and Eastern Europe: Implication for Ecenomic Integration into Wider Europe (165−171).. Brno: Brno University Press.
3.4.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Drivers of the Management Accounting Reform in Estonian Health Care Institutions. In: Accounting, Auditing and Management in Public Sector reforms (194−201).. Brussels: EIASM.
3.5.
2002
Haldma, Toomas; Meiesaar, Kersti (2002). Internal Contingencies of Management Accounting in Estonian Hospitals. Accounting and Companies' Performance Management: 5th international scientific conference; Tartu; 25.-26.10.2002. Tartu: Härmametsa Talu, 31−38.
5.2.
2002
Haldma, Toomas; Lääts, Kertu (2002). Drivers of Management Accounting in Estonian Manufacturing Companies. Collected Abstracts of the 25nd Annual Congress of the European Accounting Association. Copenhagen (Denmark). Copenhagen, 230.
6.7.
2002
Haldma, T. (2002). Ettevõtte väärtus: mõõtmisest juhtimiseni. Tallinn: Pärnu Konverentsid.
1.3.
2001
Haldma, Toomas (2001). Cost Valuation Impacts on Companies' Performance Measurement. Prace naukowe Akademii Ekonomicznej im. Oskara Langego we Wroclawiu, 911, 60−70.
3.1.
2001
Haldma, Toomas (2001). Integration of Estonian Accounting System into the European Framework. Harmonisation and Freedom in the Economic Policy of Estonia Integrating with the European Union: IX scientific and educational conference; Tartu - Värska; 28.-30.06.2001. Berlin, Tallinn: Verlag Arno Spitz GmbH, Mattimar OÜ, 309−317.
3.1.
2001
Haldma, Toomas (2001). Entwicklungstendenzen der Kostenrechnung und Controlling in den baltischen Staaten, insbesondere Estland. Jahnke, B; Wall, F.. IT-gestützte betriebswirtschaftliche Entscheidungsprozesse (319−333).. Wiesbaden: Gabler.
3.5.
2001
Haldma, Toomas; Lääts, Kertu (2001). Internal Factors Influencing Management Accounting Change. Topical Financial Problems in Transition Economies: V International Scientific Conference; Tartu; 09.-10.11.2001. Tartu: Tartumaa Trükikoda, 44−53.
3.5.
2001
Haldma, Toomas; Kallas, Kaido (2001). Estonian Accounting Regulation in International Context. In: Accounting Changes in European Organizations. Economics & Management (81−88).. Kaunas: Technologija.
3.5.
2001
Haldma, Toomas; Lääts, Kertu; Peets, Priit (2001). Impacts on Cost Accounting Development in Estonian Companies. In: Accounting Changes in European Organizations. Economics & Management 2001 (89−98).. Kaunas: Technologija.
3.5.
2001
Haldma, Toomas (2001). Accounting and Auditing in Estonia. In: Audit & Accounting 2001 (130−139).. Riga: Riga Managers School.
6.6.
2001
Haldma, Toomas (2001). Ettevõtte väärtus: mõõtmisest juhtimiseni. Director, 7, 16−21.
6.6.
2001
Järve, Vello; Haldma, Toomas (2001). Rahvusvahelised arvestusstandardid ja finantsarvestuse ühtlustamine. Eesti Majanduse Teataja, 4, 26−30.
1.3.
2000
Haldma, Toomas (2000). Aftermaths. Accounting Technician, March, 23−24.
3.4.
2000
Haldma, T.; Lääts, K.; Peets, P. (2000). Systemu pomiaru I raportowania efektywności jednostek wewnętrznych w estońskich przedsiębiorstwach produkcyjnych (Design of Divisional Performance Measurement Systems in Estonian Manufacturing Companies). Rachunkowość podmiotów gospodarczych w XXI wieku (Accounting in the business context in 21st century) (343−348).. Lodz: Łódź University Press.
3.4.
2000
Haldma, Toomas; Lääts, Kertu; Peets, Priit (2000). Change in Cost Accounting Systems in Estonian Companies (Research Methodology). In: Economics and Management - 2000. Actualities and Methodology (147−149).. Kaunas: Technologija.
3.5.
2000
Haldma, Toomas (2000). Eesti Vabariigi arvestuspoliitika rahvusvahelised aspektid. Eesti Vabariigi majanduspoliitika tulemuslikkus ja Euroopa Liit: VIII teadus- ja koolituskonverentsi ettekanded-artiklid: Tartu - Värska, 29.juuni - 1. juuli 2000. Tallinn: Mattimar OÜ, 67−71.
3.5.
2000
Haldma, Toomas; Lääts, Kertu; Peets, Priit (2000). Stage and Perspectives of Cost Accounting Systems in Estonian Manufacturing Companies. In: Accounting and Taxation Problems (93−98).. Tallinn: Tallinn Technical University Press.
5.2.
2000
Haldma, Toomas; Peets, Priit; Lääts, Kertu (2000). Design of Cost Accounting and Divisional Performance Measurement Systems in Estonian Companies. The 23nd Annual Congress of the European Accounting Association, München, 2000. München, 422.
3.4.
1999
Haldma, T.; Lääts, K.; Peets, P. (1999). Cost Allocation in Estonian Manufacturing Companies. In: Accounting and Audit: Problems of Development (110−116).. Riga: University of Latvia.
3.4.
1999
Haldma, Toomas (1999). Principles of Accounting for Legal Public Organizations in Estonia. In: Accounting and Audit: Problems of Development (48−52).. Riga: Riga, Latvia University.
3.4.
1999
Haldma, Toomas; Lääts, Kertu; Peets, Priit (1999). Responsibility Accounting in Estonian Manufacturing Companies. In: Economics and Management-99. Actualities and Methodology (115−117).. Kaunas: Technologija.
3.4.
1999
Haldma, T.; Lääts, K.; Peets, P. (1999). Metodika analiza rashodov v mjasnoi promõšlennosti. Agrarnaja ekonomitseskaja nauka: razvitie I problemõ (4−11).. Kaunas : Kaunas Technology University.
3.5.
1999
Haldma, Toomas (1999). Avalik-õiguslike organisatsioonide tegevuse arvestus- ja maksustamispoliitika kujunemine Eesti Vabariigis. Eesti Vabariigi majanduspoliitika ja Euroopa Liit. VII teadus- ja koolituskonverentsi ettekanded ja artiklid: Tartu - Värska, 25.-27. juuni 1999. Tallinn: Mattimar OÜ, 55−60.
3.5.
1999
Haldma, T.; Lääts, K.; Peets, P. (1999). Development of Cost Accounting Systems in Estonian Companies. In: Accounting Perspectives on the Threshold of the 21st Century. Proceedings of the Conference, October 28- 29, 1999, Tartu (28−32).. Tartu: Faun.
5.2.
1999
Haldma, Toomas; Karu, Sander (1999). Perspectives of Accounting Retraining for Practicioners in Estonia: An Empirical Study. The 22nd Annual Congress of the European Accounting Association, Bordeaux, 1999. Bordeaux, 398.
6.2.
1999
Haldma, Toomas; Karu, Sander (1999). Kuluarvestuse süsteemi loomine ettevõttes. . Tartu: Rafiko & AT Audiko.
1.2.
1998
Haldma, T. (1998). Principles of Financial Reporting and Taxation for Universities. EBS review, 7, 27−29.
3.3.
1998
Nõlvak, Maido; Leetsi, Tõnis; Volmer, Aili; Haldma, Toomas (1998). Nõuraamat. II, Tuleohutus, töötervishoid, majandusanalüüs, tööõigus. Haapsalu: Sahtel OÜ.
3.5.
1998
Haldma, Toomas; Lääts, Kertu; Peets, Priit (1998). Kulude jaotusbaaside ja -meetodite analüüs Eesti tööstusettevõtetes. Lehtsaar, Jüri (_EditorsAbbr). Majandusarvestuse ja rahanduse aktuaalsed probleemid ja nende käsitlemine ülikooli õppeprotsessis (26−30).. Tartu: Tartu Ülikooli Kirjastus.
3.5.
1998
Haldma, Toomas (1998). Arvestusprobleemid avalik-õiguslikes organisatsioonides. Lehtsaar, Jüri (_EditorsAbbr). Majandusarvestuse ja rahanduse aktuaalsed probleemid ja nende käsitlemine ülikooli õppeprotsessis (11−16).. Tartu: Tartu Ülikooli Kirjastus.
3.5.
1998
Haldma, Toomas (1998). Avalik õiguslike organisatsioonide tegevuse finantseerimine ja maksustamispoliitika. Eesti Vabariigi integreerumine Euroopa Liiduga – majanduspoliitika eesmärgid ja abinõud: VI teadus- ja koolituskonverentsi ettekanded-artiklid: Tartu-Värska, 25.-27. juuni 1998. Tallinn: Mattimar OÜ, 64−71.
5.2.
1998
Haldma, T.; Peets, P.; Lääts, K.; Justus, K. (1998). Cost Accounting Practice in Estonian Companies. The 21th Annual Congress of the European Accounting Association; Antwerp, Belgium; 6-8 April, 1998. 273.
1.2.
1997
Haldma, T. (1997). Design of Management Accounting Systems in Estonian Companies: An Empirical Study. Vadyba = Management, 6, 42−45.
3.4.
1997
Haldma, T.; Peets, P.; Lääts, K. (1997). Accounting Profession in Transition Economy: the Case of Estonian Companies. In: Gramatvediba un audits: Konferences tezes (20−24).. Riga: Riga, Latvia University.
3.5.
1997
Haldma, Toomas (1997). Avalik-õiguslike organisatsioonide finantsmajandusliku tegevuse kajastamine ja maksustamine. Eesti Vabariigi majanduspoliitika ja integreerumine Euroopa Liiduga: teadus- ja koolituskonverentsi ettekanded-artiklid: Tartu-Värska, 26.-28. juuni 1997. Tallinn: Mattimar OÜ, 34−39.
3.5.
1997
Haldma, T.; Peets, P.; Lääts, K. (1997). Kuluarvestus Eesti ettevõtetes. Arvestuse ja maksunduse aktuaalsed probleemid (24−27).. Tallinn: Tallinna Tehnikaülikooli Kirjastus.
3.5.
1997
Haldma, T. (1997). Omahinna kalkuleerimine Eesti tööstusettevõtetes. Arvestuse ja maksunduse aktuaalsed probleemid (18−23).. Tallinn: Tallinna Tehnikaülikooli Kirjastus.
5.2.
1997
Haldma, T.; Järve, V.; Peets, P.; Lääts, K. (1997). Design of Management Accounting Systems in Estonian Companies: an Empirical Study. The 20th Annual Congress of the European Accounting Association; Graz; 1997. Graz, 361.
6.6.
1997
Haldma, Toomas (1997). Kuluarvestuse ja omahinna mõju juhtimisotsustele. (86−87)..
6.6.
1997
Haldma, Toomas; Peets, Priit (1997). Ettevõttesisene aruandlus – paberiuputus või eduka tegevuse alus. (16−17)..
6.6.
1997
Haldma, Toomas; Peets, Priit (1997). Ettevõttesisese aruandluse põhiprintsiibid ja kasutamise metoodika. (16−17)..
6.6.
1997
Haldma, Toomas; Peets, Priit (1997). Ettevõttesisene aruandlus. (17−18)..
5.2.
1996
Haldma, T. (1996). Retraining of practicians as a substantial field of accounting education in the transition economy: the case of Estonia. The 19th Annual Congress of the European Accounting Association; Bergen; 1996. Bergen, 404.
3.3.
1995
Haldma, Toomas (1995). Eessõna. Mann, Mayer. Controlling algajatele: käsiraamat kasumi juhtimise süsteemi loomiseks (5−9).. Tartu: Postimees.
3.5.
1995
Haldma, Toomas (1995). Ettevõtte finantstulemuste kujundamine. Majanduspoliitika teooria ja praktika Eesti Vabariigis: artiklid ja ettekannete teesid: Tartu-Värska-Tartu, 25.-26. august 1995. Tallinn: Mattimar OÜ, 17−20.
3.5.
1995
Haldma, T. (1995). Principal Development Features of Accounting Systems In Estonian Companies. In: Sõrg, M. (_EditorsAbbr). Financial Issues of Transition Economies. Proceedings of the second academic conference, Tartu, April 27-28, 1995 (39−46).. Tartu: Tartu University Press.
5.2.
1995
Haldma, T.; Kallas, K. (1995). Design of Management Accounting Systems in Estonian Enterprises: Process of Transition. The 18th Annual Congress of the European Accounting Association; Birmingham; 1995. Birmingham, 340.
5.2.
1995
Haldma, Toomas (1995). Ettevõtte kompleksse arvestussüsteemi kujundamine. Majandusteadus ja majandusharidus Eesti Vabariigis: Rahvusülikooli 75. aastapäevale pühendatud konverentsi ettekanded ja teesid (55).. Tartu: Tartu Ülikooli Kirjastus.
6.6.
1995
Haldma, T. (1995). Controllingu kaasabil soovidelt tulemustele. Äripäev, 25.09.1995 (30)..
1.3.
1994
Haldma, Toomas (1994). Finantsanalüüs pankrotimenetluses. Juridica, 1, 25−27.
3.5.
1994
Haldma, T. (1994). Turumajandusele vastava arvestussüsteemi loomine firmas. Majandusteadus ja majanduspoliitika Eesti Vabariigis. Ettekannete teesid ja artiklid (Tartu-Värska-Tartu, 27.-28. mail 1994) (112−116).. Tallinn: Mattimar OÜ.
3.5.
1994
Haldma, T. (1994). The Implementation of Accounting Principles in Estonian Firms. In: Theory and Teaching of Finance and Accounting in the Transition Economy (5−10).. Tartu: Tartu University Press.
5.2.
1994
Haldma, T. (1994). Reorganization of Accounting Education and Training in Estonia: Objectives and Implementation. The 17th Annual Congress of the European Accounting Association; Venice; 1994. Venice, 224.
3.2.
1993
Haldma, Toomas (1993). Firma maksevõime analüüs. Труды по философии. Tartu Ülikooli toimetised, 957, 169−176.
3.2.
1993
Haldma, T. (1993). Accounting Research and Training in the Baltic Republics. In: Accounting Reform in Estonia, Latvia and Lithuania (15−19).. Paris: OECD.
30.12.2019

Search project

  • {{item.Name}}
Institution is projects' financier   Institution is projects' executor  
  • {{searchListItem.Name}}
All   Projects   Master projects   Subprojects  
New Frascati (2015)
Old and new Frascati
All
Ongoing
Finished
Beginning
Fuzzy
Precise
Simple Search Clear
  • Found 11 results
ProgramTypeNumberNameProject startProject endPrincipal investigatorInstitutionFinancing
MUUSMJJV14012TEuropean Accounting Association 37th Annual Congress in Tallinn 21.-23.05.2014, EAA Doctoral Colloquium in Tartu 17.-20.05.201401.01.201431.10.2014Toomas HaldmaUniversity of Tartu; University of Tartu, Faculty of Economics and Business Administration, Institute of Business Administration27 000,00 EUR
SFSF0180037s08The path dependent model of the innovation system: development and implementation in the case of a small country01.01.200831.12.2013Urmas VarblaneUniversity of Tartu, Faculty of Economics and Business Administration984 741,41 EUR
ETFETF5850Cost Management and Management Control (Controlling) in the Public Sector Institutions01.01.200431.12.2006Toomas HaldmaUniversity of Tartu, Faculty of Economics and Business Administration23 784,91 EUR
1.1.7.1.LSVMJ16495Processes of optimization, planning and budgeting of state real estate03.10.201603.02.2018Kaia KaskUniversity of Tartu, Faculty of Social Sciences, School of Economics and Business Administration20 000,00 EUR
1.1.R-005Development of cost models for a warship01.05.201730.11.2018Jaan MurumetsEstonian Military Academy46 060,00 EUR
1.1.7.SSVMJ17374Development of cost models for a warship17.07.201730.11.2018Toomas HaldmaUniversity of Tartu, Faculty of Social Sciences, School of Economics and Business Administration40 641,14 EUR
MUULMJJV12230Tasakaalus tulemuskaardi rakendamise arendamine Olvi Grupi ettevõtetes10.12.201215.06.2013Toomas HaldmaUniversity of Tartu; University of Tartu, Faculty of Economics and Business Administration33 823,20 EUR
MUUSMJJV11063T (1.2.0103.11-0005)Research and Innovation Policy Monitoring Programme Working Package 301.01.201131.08.2015Maaja VadiUniversity of Tartu; University of Tartu, Faculty of Economics and Business Administration136 237,60 EUR
ETFETF6461Health technology assessment and full economic appraisal on the basis of rheumatoid arthritis01.01.200531.12.2008Kersti MeiesaarUniversity of Tartu, Faculty of Medicine36 632,66 EUR
ETFETF7621PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR INSTITUTIONS01.01.200831.12.2010Toomas HaldmaUniversity of Tartu, Faculty of Economics and Business Administration35 831,44 EUR
MUUSMJMJ08236The performance of Estonian general educational and vocational schools and the factors influencing it.01.01.200815.08.2011Hasso Kukemelk; Toomas Haldma; Kulno TürkUniversity of Tartu97 833,40 EUR