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Shades of governmental financial reporting with a national accounting twist

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  • Josette Caruana

Abstract

Malta is an example of an EU member state that is implementing governmental accounting reform in anticipation of the EU requirements. The proposed outcome from the new accounting system is examined and compared with the government reporting of another EU member state that has an established accrual accounting system, namely, the UK.

Suggested Citation

  • Josette Caruana, 2016. "Shades of governmental financial reporting with a national accounting twist," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 153-165, September.
    • Handle: RePEc:taf:accfor:v:40:y:2016:i:3:p:153-165
    DOI: 10.1016/j.accfor.2016.06.002
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    Cited by:

    1. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.

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