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Title: Accounting for youth voluntary organizations : a comparison between local and foreign practice and requirements
Authors: Scicluna, Adrian (2002)
Keywords: Accounting -- Malta
Associations, institutions, etc. -- Malta
Youth -- Malta
Financial statements -- Malta
Issue Date: 2002
Citation: Scicluna, A. (2002). Accounting for youth voluntary organizations : a comparison between local and foreign practice and requirements (Bachelor’s dissertation).
Abstract: The Maltese youth generation is under scrutiny all the time, but one of the most positive factors is the altruism shown and active participation in youth voluntary organizations. Since the number of youth organizations is relatively impressive, it is important to examine the :financial issues that are present in the local scenario. Although these youth groups are voluntary, they collect and administer money donated from the public. It is of utmost importance for these groups to be accountable for their activities and spending, since they are using other people's monies. The study aims, with the aid of a questionnaire, to reveal the current experience of Maltese youth organizations, and compare their practices with the requirements needed from their foreign counterparts. In Malta, still there is no legislation regulating voluntary groups, although such a law is being drafted. On the other hand, foreign states have various laws and accounting standards regulating such not-for-profit organizations. The Questionnaire analysed the accounting knowledge of local youth organizations, together with other financial data relative to such groups. It reveals that although such youth groups maintain some form of accounts, knowledge of :financial results is very restrained. In fact, no group in the sample surveyed said that it publishes its accounts to the public, even if they contribute significant amounts to the organization.
Description: B.ACCTY.(HONS)
Appears in Collections:Dissertations - FacEma - 1959-2008
Dissertations - FacEMAAcc - 1983-2008

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