Governmental accounting in Malta towards IPSAS within the context of the European Union (Record no. 51285)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01614naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 7020311435449 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181735.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170203s2016 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | JONES, Rowan |
| 9 (RLIN) | 23156 |
| 245 10 - TITLE STATEMENT | |
| Title | Governmental accounting in Malta towards IPSAS within the context of the European Union |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Los Angeles : |
| Name of publisher, distributor, etc. | Sage, |
| Date of publication, distribution, etc. | dec. 2016 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The central Government of Malta has had an accrual accounting reform in process since 1999. Originally, the accrual accounting reform envisaged developing and implementing a tailor-made set of accounting standards. These were developed but not implemented. In 2011 the central Government of Malta decided instead to fully adopt IPSAS. By means of documentary research, supported by interviews, this study tries to identify the underlying factors that led to this decision. The institutional theoretical framework is used to analyse the findings. The findings show that, in Malta, credibility is regarded as the most important factor, which will be provided by the adoption of internationally recognised and accepted standards. It is claimed that EU pressure had nothing to do with the Maltese governments decision on accounting policy, but an undercurrent of such potential pressure is experienced |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | CARUANA, Josette |
| 9 (RLIN) | 54956 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Review of Administrative Sciences |
| Related parts | 82, 4, p. 745-763 |
| Place, publisher, and date of publication | Los Angeles : Sage, dec. 2016 |
| International Standard Serial Number | ISSN 00208523 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://journals.sagepub.com/doi/pdf/10.1177/0020852315576705 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20170203 |
| Operator's initials, OID (RLIN) | 1143^b |
| Cataloger's initials, CIN (RLIN) | Larissa |
No items available.
