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Title: | International network affiliation by Maltese non-large accounting firms : an evaluation |
Authors: | Darmanin, Bernard (2008) |
Keywords: | International business enterprises -- Ratings and rankings Accounting -- Malta Bookkeeping -- Malta |
Issue Date: | 2008 |
Citation: | Darmanin, B. (2008). International network affiliation by Maltese non-large accounting firms : an evaluation (Bachelor's dissertation). |
Abstract: | Purpose: The main function of the study is to uncover costs and benefits being derived by local smaller accounting firms through affiliation with international accounting networks. The study provides public knowledge about the reasons why more and more local firms are seeking membership within international accounting networks. It gives an evaluation of the situation, and details the experience being acquired by Maltese firms from affiliation with international accounting groupings. Design: The research carried out was extended over a period of six months. The bulk of the information was gathered through a questionnaire distributed among local firms affiliated with international accounting bodies. A number of unstructured interviews were also undertaken, involving a number of people plying their trade within the said firms. These were carried out as a means of familiarising with the chosen topic and to obtain the local perspective of international network membership. Findings: The study reveals that international affiliation by Maltese accounting firms has brought numerous advantages to local firms, including higher profits. In most cases, the advantages outweigh the disadvantages, so that firms declare that they are satisfied with membership and plan to worker harder towards achieving more from affiliation. Value: International affiliation by Maltese firms is a recent trend, so there is very little research information on this from a local perspective. The value of this dissertation is that it aims to shed some light on this area. It analyses all the features of membership, listing benefits, costs, procedures, reasons, qualities and other aspects central to an overall evaluation, as seen from the viewpoint of local accounting member firms. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/81645 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Darmanin_Bernard_2008.pdf Restricted Access | 7.87 MB | Adobe PDF | View/Open Request a copy |
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