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DC Field | Value | Language |
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dc.date.accessioned | 2018-06-12T11:14:13Z | - |
dc.date.available | 2018-06-12T11:14:13Z | - |
dc.date.issued | 2017 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/30891 | - |
dc.description | M.ACCTY. | en_GB |
dc.description.abstract | Purpose - This study aims to identify the differences between IPSAS and ESA and to understand the feasibility of the harmonization process between them. Moreover, the scope is to analyse whether recent changes have effectively reduced the gap between the two sets of standards. Design - Following a qualitative methodology, semi-structured interviews are carried out with officials from the NSO, the Treasury, the Ministry of Finance, the Maltese Central Bank, the IPSASB and the Eurostat. Findings – This study highlights the main differences between ESA and IPSAS. Even though it is a complex project, convergence is still feasible and it would eliminate the confusion caused by the differences. Both the IPSASB and the Eurostat confirm their commitment to work towards convergence. However, there seems to be an institutional problem since the process appears to be very slow. Recently there have been changes in both the IPSAS and the ESA. However, overall, no major changes affected the relationship between them. Conclusion – Convergence is the way forward and eliminating the boundary differences is to be given priority. This study identifies political considerations, fear and institutional deficiency, as the three factors that are holding back the convergence process. Moreover, it suggests recommendations to reduce confusion. Value - The relationship between GFS and public sector accounting is complex and currently a hot topic, in Malta and across EU. This research can be beneficial to the current debate on the future of public sector accounting standards in Europe and the development of EPSAS, and thus make a difference that matters to the EU as a whole. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Finance, Public -- European Union countries -- Accounting | en_GB |
dc.subject | Accounting -- Standards -- European Union countries | en_GB |
dc.subject | Finance, Public -- European Union countries -- Statistics | en_GB |
dc.title | Government finance statistics and public sector accounting standards in EU : converging? | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Seychell, Letizia | - |
Appears in Collections: | Dissertations - FacEma - 2017 Dissertations - FacEMAAcc - 2017 |
Files in This Item:
File | Description | Size | Format | |
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17MACC074.pdf Restricted Access | 1.36 MB | Adobe PDF | View/Open Request a copy |
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