Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.589734
Title: The reform of central government accounting in Malta
Author: Caruana, Josette
ISNI:       0000 0004 5346 8731
Awarding Body: University of Birmingham
Current Institution: University of Birmingham
Date of Award: 2014
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Abstract:
Lüder's Financial Management Reform Process Model (2002) is used to analyse and explain the context of the accounting reform process at the central government of Malta, thus introducing Malta in the field of Comparative International Governmental Accounting Research (CIGAR). Organisational Theory that underlies this model is referred to when discussing its limitations. The qualitative research methodology required a set of interviews with actors involved in the reform process, supported by documentary research. The governmental accounting reform process in Malta is described in two phases: the environment of the first phase is assessed as conducive to change; in the second phase, stronger forces at macro level reduced this conduciveness. The long-winding reforms at central government level in Malta may only be illusory because once the statistical reporting requirements for Eurostat were achieved, the reform concept changed. The findings confirm the centrality of the budget in government accounting. The decision by the Maltese Government to adopt International Public Sector Accounting Standards (IPSAS) does not appear to be well-informed and appears based on the quest for credibility. The objective of the European Union (EU)'s interest in IPSAS is also questioned since these financial reporting standards do not give budgeting particular importance, and reporting to the EU by member states is already harmonised through the ESA95.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.589734  DOI: Not available
Keywords: H Social Sciences (General) ; HJ Public Finance
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