Qualitative characteristics of a treasurer in voluntary organisations : the Gozo experience

Abstract

Purpose: This study investigates what are the most important qualitative characteristics a band club treasurer should possess related to band clubs on the island of Gozo. This dissertation aims to identify which qualitative characteristics the elected person should possess beyond technical competence related to accountancy. Design: Due to the nature of the study, data is collected in a qualitative manner through semi-structured interviews. These interviews were conducted with an official from all eleven band clubs on Gozo. Hence a census is achieved. Findings: The research findings clearly show that most members are more focused on the requirement that the treasurer should be a person who is trusted and known by them. Moreover, the characteristics of personal willingness and commitment, combined with personal passion for the band club and the particular village, are also requirements sought by Gozitan band clubs. Conclusion: Most of the time elected treasurers are trusted and honest individuals, but do not possess the technical accounting competence necessary to prepare professional financial statements for the band clubs. Thus treasurers would liaise with an accountant in order to prepare the required financial statements. Value: The study aims to get a full picture of what Gozitan band clubs perceive to be the right qualities a treasurer should possess. The outcome of this study summarises the qualitative characteristics embraced by those band clubs founded in the territory of Gozo. Future studies might focus on the qualitative characteristics which Maltese band club officials perceive as important for the treasurer to have.