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Title: | The globalization of the Maltese accountancy profession and its risk implications |
Authors: | Gauci, Sarah Megan |
Keywords: | Accountants -- Malta Business ethics Accounting -- Study and teaching -- Malta Globalization |
Issue Date: | 2015 |
Abstract: | Purpose This study seeks to assess the significance of globalization on the growth of the Maltese accountancy profession. It aims to evaluate the factors that contribute towards the globalization of the profession in Malta while considering any risk implications on the accountancy profession. Design The objectives of this study were achieved by adopting a mixed research approach comprising of questionnaires sent to audit firms listed on the Accountancy Board website and to a sample of professional accountants in business. Interviews were held with all the Big-Four, with several other Mid-Tier audit firms and with a number of professional accountants in business. Findings This study established that globalization is a significant factor contributing towards the growth of the profession. The pillars identified for analysis, have blossomed the profession and boosted its recognition on a global scale. The effects of globalization on the profession were mainly of a positive nature with minimal negative implications. Conclusion This study concludes that globalization has been fundamental to the growth of the profession and that it has been possible by the contribution of factors such as regulation, ethics, education and audit. The role of professional accountants in business has been pivotal in the drive towards the globalization of the profession. Value This is the first study assessing the significance of globalization on the Maltese accountancy profession and the determinants fuelling such globalization. This study is expected to be valuable to the profession as a whole given the widespread effect that such a phenomenon had on the profession and which is expected to pave the profession’s way forward. |
Description: | M.ACCTY. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/8472 |
Appears in Collections: | Dissertations - FacEma - 2015 |
Files in This Item:
File | Description | Size | Format | |
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15MACC062.pdf Restricted Access | 2.14 MB | Adobe PDF | View/Open Request a copy |
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