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Title: | Bureaucracy in the accounting function of government entities |
Authors: | Gatt, Yanika |
Keywords: | Government corporations -- Malta Bureaucracy -- Malta Civil service -- Malta Accountants -- Malta |
Issue Date: | 2014 |
Abstract: | Purpose: The aim of this study is to identify whether bureaucracy in the accounting function of government entities exists and its impact, both positive and negative, on the accountants and on the accounting function. This dissertation highlights whether New Public Management ideology is applied in government entities and how it is affecting bureaucracy in the accounting function. Moreover, it highlights whether bureaucracy should be reduced and the methods to reduce it. Design: The study took the form of semi-structured interviews, where 15 high rank personnel in the accounting department of government entities were interviewed. Another interview was carried out with Hon. Dr. Michael Farrugia to develop an understanding of what the Government is doing to reduce bureaucracy. Findings: It was concluded that both internal and external bureaucracy exists in the accounting function of government entities. Although bureaucracy brings some advantages, excessive bureaucracy hinders the performance of the accounting function and impacts negatively on the accountants. Moreover, the majority of the entities apply the New Public Management ideology and it assisted them in order to reduce their level of bureaucracy. Conclusion: It was concluded that bureaucracy in the accounting function of government entities should be reduced because of the various difficulties which it brings, both to the accounting function and to the accountants. Value: This study encourages the need for accountants to recognise that bureaucracy exists in their department and they should endeavour to reduce it in order to lessen its negative effects. Certain things in the accounting function are taken for granted and not all accountants recognise the fact that, if the level of bureaucracy is reduced, the department would run more efficiently and effectively. |
Description: | M.ACCTY. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/10345 |
Appears in Collections: | Dissertations - FacEma - 2014 Dissertations - FacEMAAcc - 2014 |
Files in This Item:
File | Description | Size | Format | |
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14MACC052.pdf Restricted Access | 1.09 MB | Adobe PDF | View/Open Request a copy |
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