Budgeting as a management tool within the public sector in Malta

Abstract

Malta's application for membership of the European Union entails a restructuring of the planning and control functions within the public sector. The Report Updating the Commission's Report on Malta's Application for Membership implies the public sector must be in pursuit of efficiency and cost effectiveness. The dissertation focuses on the application of budgets and budgetary tools in non profit making government agencies in Malta. Way back in 1988, Ms. V. Galdes presented a dissertation entitled 'The Relevance of Government Budget as a Management Tool'. Her dissertation provides an examination of the government budgetary system and seeks to ascertain whether the budgeting system is of relevance as a management tool. The dissertation aims to find out what budgeting techniques government agencies administer and what changes have taken place in budgeting techniques over the past decade and concludes whether budgeting can now be considered relevant as a management tool in view of the restructuring process taking place.