Josette Caruana
Biographic Data
| ID | 4453771 |
|---|---|
| NAME | Josette Caruana |
| GIVEN NAMES | Josette |
| FAMILY NAME | Caruana |
| SIGNATURE | CARUANA J |
| AFFILIATIONS | University of Malta |
| ORCID | 0000-0002-6099-1577 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 3 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Green Public Procurement in Public Administration: Perceptions and Challenges in Practice
The implementation of green public procurement (GPP) in the Maltese public administration was perceived as an important step that supports the achievement of environmental policies. Institutions are in place for the application of GPP. However, there are difficulties in practice, and more needs to be done in terms of training and capacity development. This study concludes that managerial decisions are taken to legitimize actions, so that the admi…
Losing control: The gap in multi-level government reporting
Purpose The purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories. Design/methodology/approach Semi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a su…
Governmental accounting in Malta towards Ipsas within the context of the European Union
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…
No prominent works on this page.
Governmental accounting in Malta towards Ipsas within the context of the European Union
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…
Losing control: The gap in multi-level government reporting
Purpose The purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories. Design/methodology/approach Semi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a su…
Green Public Procurement in Public Administration: Perceptions and Challenges in Practice
The implementation of green public procurement (GPP) in the Maltese public administration was perceived as an important step that supports the achievement of environmental policies. Institutions are in place for the application of GPP. However, there are difficulties in practice, and more needs to be done in terms of training and capacity development. This study concludes that managerial decisions are taken to legitimize actions, so that the admi…
Business (3 works) · Political science (3 works) · Accounting (2 works) · Accrual (2 works) · Economics (2 works) · Finance (2 works) · Law (2 works) · Local Government Finance and Decentralization (2 works) · Maltese (2 works) · Public Administration (2 works)