Governmental accounting in Malta towards IPSAS within the context of the European Union Josette Caruana Hot

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Uploaded by Josette Caruana     Uploaded date: July 21, 2015    
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Publication date
July 17, 2015
Paper language
Abstract
The central Government of Malta has had an accrual accounting reform in process since 1999. Originally, the accrual accounting reform envisaged developing and implementing a tailor-made set of accounting standards. These were developed but not implemented. In 2011 the central Government of Malta decided instead to fully adopt IPSAS. By means of documentary research, supported by interviews, this study tries to identify the underlying factors that led to this decision. The institutional theoretical framework is used to analyse the findings. The findings show that, in Malta, credibility is regarded as the most important factor, which will be provided by the adoption of internationally recognised and accepted standards. It is claimed that EU pressure had nothing to do with the Maltese government’s decision on accounting policy, but an undercurrent of such potential pressure is experienced.
Preferred Citation
Jones, R and Caruana, J. (2015) Governmental accounting in Malta towards IPSAS within the context of the European Union. International Review of Administrative Sciences, Published online before print July 17, 2015, doi: 10.1177/0020852315576705
Keywords
accounting reform; accounting standards; EPSAS; ESA; governmental financial reporting
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

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