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https://www.um.edu.mt/library/oar/handle/123456789/98089| Title: | Problems of the accountancy profession in a microstate : a Maltese viewpoint |
| Authors: | Baldacchino, Peter J. |
| Keywords: | Accounting -- Standards -- Malta Accountants -- Standards -- Malta Conflict of interests Auditing -- Standards -- Malta States, Small -- Case studies |
| Issue Date: | 1992 |
| Publisher: | Bank of Valletta |
| Citation: | Baldacchino, P. J. (1992). Problems of the accountancy profession in a microstate: a Maltese viewpoint. Bank of Valletta Review, 6 (Autumn issue), 29-34. |
| Abstract: | The Maltese accountancy profession has the bulk of its current accounting practices and regulatory framework modelled on the British ones, and this is probably also the case of professions in several other ex-colonies. Because of this, Maltese accountancy leaders seem sufficiently aware of many of the issues being debated at the moment in the United Kingdom. Yet, as far as is known, the profession has not to date focused its attention on other issues which may be even more relevant than the above: those arising from the very smallness of this island-state. This paper therefore selects and exposes some of the latter issues. Hopefully, these will also be of interest to other microstates. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/98089 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| Problems_of_the_accountancy_profession_in_a_microstate_a_Maltese_viewpoint_1992.pdf Restricted Access | 59.02 kB | Adobe PDF | View/Open Request a copy |
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