Maltese voluntary organisations : achieving stewardship through internal and external accountability

Abstract

PURPOSE: This dissertation studies the processes which the office of the CVO should conduct when registered VOs file their accounts, and whether such processes are actually being carried out. Moreover, this dissertation also examines to what degree such filing of accounts assist external accountability.

DESIGN: In order to tackle this research topic, a qualitative approach was deemed to be the most appropriate. In total, nine in-depth interviews were conducted starting off with a representative from the CVO. Since the research process was driven by analysis, further interviews were carried out with the representatives of selected VOs as well as their respective accountants/auditors.

FINDINGS: The main finding from this dissertation concludes that there is a lack of human resources at the office of the CVO. This staffing problem can be categorised on two levels. The first level relates to the fact that the staff complement is not justified since the number of registered VOs are always on the increase whereas the number of staff employed remains constant. The second level pertains to the observation that the employees working in the office of the CVO are not competent and do not possess the necessary qualifications.

CONCLUSIONS: This dissertation concludes that the current level of stewardship and accountability provided by the office of the CVO is far from adequate and it all boils down to the lack of funding allocated to this office forcing it to operate with a shortage of staff. Thus, the ultimate aim as to why this office was set up by the government is not being reached.

IMPLICATIONS: The study adds on to the existing literature dealing with accountability in the voluntary sector. If adhered to, the recommendations emerging from this study can assist and improve the overall accountability by VOs.