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dc.identifier.citationZarb, G. (2018). EU funding and financial reporting of Maltese fishermen since Malta’s EU accession (Master’s dissertation).en_GB
dc.description.abstractPURPOSE: This study assessed the level and quality of financial reporting of Maltese fishermen. It also evaluated the types of EU funding opportunities available to the Maltese Fisheries, while identified challenges that local fishermen might encounter through the application process. DESIGN: Semi-structured interviews were conducted in order to understand and obtain relevant information concerning the objectives of this dissertation. Apart from that, structured questionnaires were distributed to local fishermen in order to compare and/or contrast the literature review and findings revealed from the interviews conducted. FINDINGS: This study reported that EU funding opportunities, which are implemented in accordance with the regulations and policies endorsed by the EU Commission, are provided with the aim to incentivise fishermen to reach the objectives set behind such EU regulations. In fact, 3 Operational Programmes were implemented in order to assist directly or indirectly the Maltese fisheries industry. Additionally, it is evident that fishermen have to keep records of every invoice in an organised manner for future references as well as to take informed business decisions. Apart from that, various financial documents are required when a fisherman is considering to apply for these EU measures, hence it is of utmost importance that these financial documents are prepared and presented in an accurate and timely manner, also with the help of the accountant. CONCLUSION: This study concluded that assistance and training should be granted in order to inform fishermen regards the benefits of accurate financial reporting. Moreover, it was concluded that EU funding measures should involve less bureaucracy and be more flexible in order to better reflect the fishermen’s needs, while achieving the targets and strategies behind these funding measures. VALUE: This dissertation delved into an under-researched area in financing, namely the financial reporting of Maltese fishermen and its association with EU funding opportunities. The research also provided recommendations to fishermen and other stakeholders in order to improve on any setbacks encountered through this dissertation.en_GB
dc.subjectFisheries -- Maltaen_GB
dc.subjectFishers -- Maltaen_GB
dc.subjectFisheries -- Economic aspects -- European Union countriesen_GB
dc.subjectFisheries subsidies -- European Union countriesen_GB
dc.subjectFinancial statements -- Maltaen_GB
dc.titleEU funding and financial reporting of Maltese fishermen since Malta’s EU accessionen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publisher.institutionUniversity of Maltaen_GB
dc.publisher.departmentFaculty of Economics, Management and Accountancy. Department of Accountancyen_GB
dc.contributor.creatorZarb, Glenn-
Appears in Collections:Dissertations - FacEma - 2018
Dissertations - FacEMAAcc - 2018

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