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https://www.um.edu.mt/library/oar/handle/123456789/30766
Title: | Issues encountered by the accounting profession and the registrar : a focus on the Companies Act |
Authors: | Mizzi, Andrea |
Keywords: | Corporation law -- Malta Accountants -- Malta |
Issue Date: | 2017 |
Abstract: | Purpose: The first objective of this study focused on identifying various issues encountered by both the accounting profession and the Registry with regards to a number of aspects emanating from the Companies Act of 1995. Together with this, the second objective was dedicated to providing recommendations for the way forward with the aim of minimising or even eliminating such issues. Design: In order to achieve the objectives of this study, a qualitative approach was undertaken through the use of 11 semi structured interviews with accounting firms consisting of the Big 4 firms, mid-tier firms and sole practitioners as well as the Registry of Companies. Findings: Research findings revealed a number of issues on each of the six aspects dealt with in this study. Although in certain cases the issues identified by both the accounting profession and the Registry were identical, problems exclusive to each party were also present. Conclusion: This study concluded that communication between the accounting profession and the Registry is vital in order to reduce the issues identified. These two parties need to work in unity through communicating issues faced with the intention of eliminating them. This study also established that advancements in technology and the implementation of new laws and regulations in the future may result in new issues to arise. Value: This is the first study which tried to identify issues from both parties on the chosen six aspects. Furthermore, the study also presents a number of recommendations which aim to target most of the issues identified from each aspect. |
Description: | M.ACCTY. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/30766 |
Appears in Collections: | Dissertations - FacEma - 2017 Dissertations - FacEMAAcc - 2017 |
Files in This Item:
File | Description | Size | Format | |
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17MACC057.pdf Restricted Access | 2.11 MB | Adobe PDF | View/Open Request a copy |
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