Corporate governance at central salaries and salaries sections with operations department, Gozo

Abstract

This study has to do with corporate governance within an Operations Department in Gozo as far as payroll processes are concerned. The rationale underlying the study is to look into good practices and take cognition of improvements that need to be undertaken to enhance governance in Central Salaries and Salaries Sections within the Ministry for Gozo. While taking stock of the reform process that has been attempted throughout the time at the macro level of analysis, the operational issues at hand in Salaries at the micro level are the scrutiny of this study. An endeavour for an in-depth research grounded in literature reviewing was embarked upon. This research review delved into capacity building of payroll personnel, needs analysis, expertise and compliance issues while examination of the underlying causes was carried out. Through the method of action research embarked upon, a cyclic or spiral process was employed. This qualitative and participative process converges to something more useful over time for both action and understanding. The rigour and economy of this research method allow for the confrontation of ideas and data to be taken into account. The advantage of action research is its responsiveness. Throughout, it allowed me to tum an unpromising beginning into an effective ending. Repeated cycles in the researching process permitted me to refine the research question, work on the research design, formulation of interview questions and ultimately converge on appropriate conclusions through compilation and continual reviewing of data at the micro level of analysis. On this ongoing understanding, the research question took the following form: What can be done differently to enhance corporate governance so as to build on the ongoing reforms at Central Salaries and Salaries Sections? Emerging interpretations validated and collaborated through a continual process of responsiveness for the sake of rigour and quality of data calls for the need to enhance operational freedom and the 4 Cs, the laying down of expectations, the addressing of payroll system shortcomings, amongst other issues. These findings necessitate a major rethink in, among others, the internal and external audit practices, the setting up of policies and guidelines manual for payroll at departmental levels. Most importantly of all they necessitate an appraisal of motivation and range of skilfulness within Central Salaries and Salaries Sections to optimize human resources to be undertaken by payroll management. A skill profiling and motivation matrix for the enhancement of corporate governance in public payroll is thus being suggested as part of the recommendations put forward.