Tweaking Public Sector Reporting with (IR) concepts Josette Caruana

Uploaded by Josette Caruana     Uploaded date: May 14, 2020    
Publication date
May 28, 2019
Paper language
This paper examines the annual departmental reports prepared by Maltese government departments and highlights the gap between current practices and integrated reporting (IR). The authors suggest that principles and elements of IR could be gradually introduced in an effort to enhance transparency and accountability. The internalization of integrated thinking could also lead to enhanced value creation, and overcome the silo mentality that characterizes the Maltese public sector. Detailed guidelines for preparing ADRs urgently need to be developed in Malta—preparers should not expect to find them in the IIRC Framework, because they are not there.

The concept of integrated thinking can improve existing reporting practices by government departments, leading to more efficient and effective public service provision. The authors view IR as a means to an end, that is, while they appreciate the intrinsic value of adoption on procedures, it is unnecessary to enforce a particular framework that requires an additional report.
Preferred Citation
Caruana, J. and Grech, I. (2019). Tweaking Public Sector Reporting with (IR) concepts. Public Money and Management, 39(6), pp.409-417
accountability; governmental reporting; integrated reporting; silo mentality; transparency
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Type of Paper
Published paper

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