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Title: The role of the Maltese accountancy firms outside the European Union : an assessment
Authors: Cini, Daniel
Keywords: Accounting firms -- Malta
Issue Date: 2011
Abstract: Purpose- The purpose of this study is to assess the extent to which Maltese accountancy firms operate outside the EU. This facilitates the understanding of how Maltese accountancy firms operate in foreign markets and indicates opportunities beyond the domestic and EU markets. Design- The objective of this dissertation was achieved through a questionnaire sent to the relevant partners of the Maltese accountancy firms registered with the Accountancy Board as July 2010. To corroborate the data provided in the questionnaires, semi structured interviews were carried out with the selected partners of particular accountancy firms after an analysis of the questionnaire responses. Findings- This study ascertains that the majority of Maltese accountancy firms participating in the study seem to have succeeded in rendering services outside the EU. Few of the firms have actively sought to render services outside the EU. The reason for these firms to seek such markets was the need of more rewarding markets to work in and generate more income. Legislation in the foreign markets is a stumbling block for the Maltese accountancy firms to render services freely. This restricts the type of services offered by these firms which usually require guidance from professionals in the foreign market. Conclusions- The Maltese accountancy firms have gone a long way and have succeeded in entering several markets which generate new revenue streams. Though the local firms suffer from lack of resources which hinder the continuous monitoring of foreign legislation, the satisfying results achieved so far could be an indication that a promising future awaits them. Value- The value of this study is mainly relevant to the Maltese accountancy firms. This enables such firms to understand better what opportunities lie outside the EU, the means employed to reap the benefits from such markets and the expected results which a firm should obtain.
Description: B.ACCTY.(HONS)
Appears in Collections:Dissertations - FacEma - 2011
Dissertations - FacEMAAcc - 2011

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