Still awaiting orders: reflections on the cultural influence when educating in albania

The paper reflects on the authors' experience of exporting accounting education to Albania. The programmes delivered in Albania were, in general, very successful. They were, however, less successful in one respect. In a way that the authors have not experienced anywhere else, the participants on the programmes showed a reluctance to take responsibility for their own learning. The paper examines the difficulties that emanated from seeking to foster a spirit of independent learning. The difficulties encountered are illustrated and analysed using the accounting education literature. The conclusion is that cultural factors were responsible for the unwillingness of the participants to take responsibility for their own learning. It is argued that neither the accounting literature nor the accounting education literature is helpful in explaining these cultural factors. It is posited that the writings of Williams (1963; 1965; 1973) better explain the difficulties encountered, particularly in the context of Albania's history.