Suchergebnisse

Le Gouvernement central de Malte procède à une réforme comptable basée sur la comptabilité d'exercice depuis 1999. Initialement, la réforme comptable basée sur la comptabilité d'exercice envisageait le développement et la mise en œuvre d'un ensemble sur mesure de normes comptables. Celles-ci ont été développées, mais pas mises en œuvre. En 2011, le Gouvernement central de Malte a préféré décider d'adopter les IPSAS dans leur ensemble. Au moyen de recherches documentaires étayées par des interviews, la présente étude s'efforce d'identifier les facteurs sous-jacents qui ont présidé à cette décision. Le cadre institutionnel théorique est utilisé pour analyser les conclusions. Celles-ci démontrent qu'à Malte, la crédibilité est considérée comme le facteur primordial, qui sera fourni par l'adoption de normes internationalement reconnues et acceptées. D'aucuns affirment que les pressions de l'UE n'ont joué aucun rôle dans la décision du gouvernement maltais en matière de politique comptable, mais un courant sous-jacent de ce type de pression se manifeste. Remarques à l'intention des praticiens Le fait que les données d'exercice soient générées à partir du système comptable compte parmi les avantages d'un système de comptabilité d'exercice ; mais ces données d'exercice doivent encore être révisées pour être conformes au SEC. La solution proposée par la Commission européenne consiste à remanier les IPSAS et à minimiser les différences avec le SEC. La faisabilité de cette solution est sujette à caution, étant donné que les objectifs des IPSAS et du SEC sont différents et renvoient à des types de rapports dissemblables. Ils visent à mesurer la même chose, à savoir les déficits et les dettes d'un gouvernement, mais il n'en est rien. Afin d'envisager une telle convergence, il faudrait qu'une mesure financière cède la place à l'autre.

The central Government of Malta has had an accrual accounting reform in process since 1999. Originally, the accrual accounting reform envisaged developing and implementing a tailor-made set of accounting standards. These were developed but not implemented. In 2011 the central Government of Malta decided instead to fully adopt IPSAS. By means of documentary research, supported by interviews, this study tries to identify the underlying factors that led to this decision. The institutional theoretical framework is used to analyse the findings. The findings show that, in Malta, credibility is regarded as the most important factor, which will be provided by the adoption of internationally recognised and accepted standards. It is claimed that EU pressure had nothing to do with the Maltese government's decision on accounting policy, but an undercurrent of such potential pressure is experienced. Points for practitioners One advantage of an accrual accounting system is that accrual data is generated from the accounting system, but this accrual data would still need to be reviewed in order to make it ESA-compliant. The solution proposed by the EU Commission is to revise IPSAS and minimise the differences with ESA. The feasibility of this solution is questionable given that the objectives of IPSAS and ESA are different and relate to different types of reporting. They purport to measure the same thing, that is the deficits and debts of a government, but they do not. In order for such convergence to be considered, one financial measure would have to give way to the other.

The central government of Malta is in the process of changing its traditional budget-oriented cash-based accounting system. The process started in 1999 and is still ongoing. An empirical study, supported by documentary research, Lüder's ―Financial Management Reform Process Model‖ (2002) is applied in this context in an attempt to assess the conduciveness of the environment surrounding accounting reform towards such change. The findings indicate that the long-winded reform at the central government level of Malta may only be illusory because once the statistical reporting requirements for Eurostat were achieved, the accounting reform died, and the original raison d'être was lost. Contrary to expectations, the evidence indicates that the small size of the country may have acted as a negative factor on the government accounting reform process. It also appears that the availability of the International Public Sector Accounting Standards (IPSAS,) and their consideration by the EU Commission for EU member states, acted as another deterrent. ; peer-reviewed

This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government's system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK's fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated. ; peer-reviewed

AbstractThis paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government's system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK's fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated.