TAILIEUCHUNG - CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS

In Section 4, we discuss a developing literature using cross- country research designs to examine links between financial sector development and economic outcomes. Within-country research holds most institutional features of a country fixed, precluding investigation of interactions across institutions. By exploiting cross-country differences in political structures, legal regimes, property rights protections, investors’ rights, regulatory frameworks, and other institutional characteristics, researchers can empirically explore connections between institutional configurations, including disclosure regimes, and economic outcomes. At the heart of theories connecting a well- developed financial sector with enhanced resource allocation and growth is the role of the financial sector in reducing information costs and. | Annales Universitatis Apulensis Series Oeconomica 13 1 2011 CHANGES IN FINANCIAL AND ACCOUNTING ENVIRONMENT IN ALBANIA AND THE IMPACT ON PRACTITIONERS. Rezarta Shkurti Perri 1 Brikena Leka Gjoni 2 Rovena Bahiti3 Elfrida Manoku Gishto 4 ABSTRACT This paper presents a theoretical discussion about the organization of the professions of accounting and auditing in Albania and the most recent changes that have encompassed the Albanian financial and accounting landscape after the implementation of new accounting standards the increased requirements for electronic financial and tax reporting and the ongoing improvement and adaptation of the higher education curricula. All these factors present major challenges for the field practitioners in accounting and auditing. We try to identify which are the most prominent challenges faced by the practitioners today and identify that the ICT impact ethical values and the globalization trend in accounting and financial reporting are some of the most emergent ones. These factors make the work of the practitioners more and more demanding and as it seems difficult to remain competitive in such a dynamic environment we conclude with the recommendations that the curricula of the financial and accounting higher education should be adapted to include topics such as IAS IFRS ICT Code of Ethics and that the professional accountancy and auditing organizations in Albania should provide ongoing training and qualification sessions on the same topics to the existing practitioners. Keywords accounting auditing accounting software tax reporting. JEL codes M40 Introduction During the last twenty years since Albania opened to the free market economy in 1990 a lot of changes have encompassed all the dimensions of its economy. Along with the radical transformation of the overall economic system the necessity to create new legal and institutional infrastructure capacities was also strongly encouraged. This infrastructure would be critical for the new .

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