Reforming the government budgeting system in Malta

Pressures promoting or hindering the reform

Bibliographic Data

ID20201186
AuthorsLauren Ellul (0000-0002-7504-2235, University of Malta), Ron Hodges (0000-0003-1440-3428, University of Birmingham)
Year2019
Volume31
Issue4
Pages518-538
Publication date2019-11-14
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-10-2018-0108
OpenAlexW2984269279
LanguageEN
Citations received3
References cited53

Purpose The purpose of this paper is to analyse the pre-adoption phase of budgetary reform. Perspectives on the introduction and use of performance information in budgeting are obtained through interviews with current and former senior politicians and civil servants in Malta. Institutional theories are used to analyse the pressures that are perceived as promoting or inhibiting reforms. Design/methodology/approach The research followed a qualitative approach, using data gathered from documentary sources and empirical evidence collected from semi-structured interviews. Documentary sources were used to provide knowledge, obtaining an understanding of budgeting processes in the Maltese central government. Two categories of interviewee are identified in the analysis: political interviewees, consisting of 7 politicians; and administrative interviewees consisting of 13 senior civil servants. Findings The authors find that the current line-item budgeting system is deeply embedded into government practices. Malta’s membership of the European Union and its adoption of the Euro support coercive pressures for reductions in fiscal deficits. Normative pressures appear to be significant and may have a longer-term impact in promoting budgeting reform. Originality/value This paper contributes to existing performance-based budgeting literature by studying the pre-adoption phase which has rarely been the focus of previous studies. The study delves into the interaction between institutional and economic forces, an aspect which has been inadequately studied. The access to current and former Prime Ministers and other Ministers of State in this study is unusual. As such, the researchers have been able to obtain the perceptions of political decision makers in a way that might be more difficult to do in larger countries

Civil servants · Economics · Normative · Originality · Political science · Politics · Qualitative research · Social science · Sociology · Accounting and Organizational Management · Law · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research · Accounting

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