Enhancing public sector reporting : an assessment of <IR> practices across ministries

Abstract

Purpose: This dissertation scrutinises the current annual departmental reporting practices of Maltese Ministries. The study also introduces research of Integrated Reporting <IR> in the Maltese Public Sector by examining the perception of the relevant public officials of this nascent reporting trend as well as highlighting the gap, if any, between current practices and <IR>. Design: A combination of quantitative and qualitative research methods were used. Face-to-face semi-structured interviews with Ministries’ representatives and the NAO were held, together with, a short questionnaire sent to all Maltese Members of Parliament. Documentary research was used to construct the literature review, design the interview schedules and to analyse the Annual Departmental Reports (ADRs). Findings: The findings indicate that the ADR largely ponders upon workings of the Ministry for the preceding year. The purpose of the report is to give the reader an idea of the past performance of the department. Shortcomings in the ADR were observed with one justification being the lack of guidance provided. Moreover, a disparity between current practices and <IR> is noticed. Having said that, all groups of respondents concur that the ‘Guiding Principles’ and ‘Content Elements’ of <IR> are generally relevant to public administrations with the reporting trend being perceived as capable of enhancing transparency and accountability. Conclusion: Entrusted with public funds, the ADR is a tool for Ministries to discharge accountability. Having such relevance, specific guidelines need to be in place to govern its objective, content and format. Principles and elements from <IR> should be partly introduced in an effort to enhance transparency, accountability and the reports’ overall usefulness. Value: The study is first and foremost of public interest and supplements the current research in Public Sector reporting. More prominently, it contributes to the dearth of academic research in <IR>.