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Title: Financial reporting in Maltese voluntary organisations
Authors: Baldacchino, Peter J.
Abela, Matthew
Grima, Simon
Keywords: Nonprofit organizations -- Law and legislation
Nonprofit organizations -- Malta
Nonprofit organizations -- Finance
Nonprofit organizations -- Accounting
Nonprofit organizations -- Management
Issue Date: 2018
Publisher: University of Piraeus. International Strategic Management Association
Citation: Baldacchino, P. J., Abela, M., & Grima, S. (2018). Financial reporting in Maltese voluntary organisations. European Research Studies Journal, 21(4), 3-19.
Abstract: In this paper we analyse the adequacy and effectiveness of the legal aspects of the current Maltese voluntary organisations’ (VOs) regulatory framework, the guidelines and best practices being adopted by Maltese charities in compiling their financial reports. In doing this we also look at the key operational internal control and other challenges being faced by such VOs in complying with the existing regulatory framework. Data is also gathered through the responses of an online questionnaire, which we distributed to enrolled VOs and through responses of semi-structured interviews carried out with the financial administrators of eleven large charities. Findings reveal that while the existing VO regulatory framework was a considerable improvement, changes are still necessary since gaps still remain and need to be resolved. This study contributes to the enhancement of the Maltese VO regulation by identifying and highlighting these gaps and providing recommendations to mitigate and resolve them.
ISSN: 11082976
Appears in Collections:European Research Studies Journal, Volume 21, Issue 4

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