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dc.description.abstractPurpose: This study aims to analyse the role and effectiveness of the Maltese Public Accounts Committee (PAC) in public accountability. It seeks to ascertain the PAC’s role in Maltese public finance, analyse its operational effectiveness and the barriers to it, as well as assess its relationships with major stakeholders. Design: The research methodology adopted involved the conduct of nineteen semi-structured interviews, attendance to one PAC sitting, a review of applicable PAC transcripts, and an examination of relevant legislative pieces governing the PAC. Findings: The PAC is fulfilling a wider proportion of its remit, which contributes to recent improvements in its role. However, the reoccurrence of errors and weaknesses within the public sector highlights the need for the Committee to investigate other areas falling within its scope, thus acting as a deterrent to the misuse of public funds. Furthermore, improvements in the PAC’s operational effectiveness are necessary, particularly with regard to its structure and member composition, as well as its communication of end results and follow-ups. The appointment and participation of technical expertise in PAC meetings, and the widening of the PAC’s mandate to incorporate broader topics, are also conducive to enhanced effectiveness. In addition, while the Committee’s relationships with its major stakeholders are deemed positive, it is evident that there is still room for improvement. Conclusion: This study concludes that the PAC is instrumental in the conduct of effective financial scrutiny and oversight, which in turn enhances its contribution to the proper management of Maltese public finances. Yet, achieving a strong impact may be restricted by the existence of barriers that are impeding the Committee’s operational effectiveness. While the surmounting of such obstacles becomes highly relevant for the PAC to retain its watchdog function, the maintenance of effective relationships with its main stakeholders is also necessary if it is to make the most of such links. Ultimately, the PAC should have as its primary aim the proper discharge of public accountability. Value: This study hopes to instigate further progress in the PAC’s operations and in the public sector’s use of public resources, which is equally important. More specifically, it is hoped that the recommendations put forward by this study would enhance public accountability for the benefit of the Maltese public purse and the public at large.en_GB
dc.subjectFinance, Public -- Malta -- Accountingen_GB
dc.subjectLegislative oversight -- Maltaen_GB
dc.subjectFinance, Public -- Auditingen_GB
dc.titleThe role and effectiveness of the Maltese PAC in public accountabilityen_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.creatorBartolo, Christine
Appears in Collections:Dissertations - FacEma - 2015
Dissertations - FacEMAAcc - 2015

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