IDEAS home Printed from https://ideas.repec.org/h/eme/csefzz/s1569-375920200000105003.html
   My bibliography  Save this book chapter

Harmonization Process of Albanian National Accounting Standards and International Accounting

In: Contemporary Issues in Public Sector Accounting and Auditing

Author

Listed:
  • Agim Mamuti
  • Evlia Hysa
  • Francesco Caputo

Abstract

The increasing attention toward the so-called globalization is underlining the need to build and enforce the contact point among the multiple domains of culture, knowledge, and experiences over the world. Within the specific business domain, global trends are underlying the need for linking multiple local and national accounting standards to support global activities and international collaborations. In such a domain, this chapter investigates the topic of Albanian national accounting standards for depicting opinions and perceptions of interested actors through a direct interview with 35 experts including, economists, accounting experts, tax inspectors, and businessmen. The research shows the existence of a divergent approach to the process for accounting harmonization in Albania and it opens the possibility for tracing a possible path for supporting the inclusion of Albania under the international accounting standards framework.

Suggested Citation

  • Agim Mamuti & Evlia Hysa & Francesco Caputo, 2021. "Harmonization Process of Albanian National Accounting Standards and International Accounting," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Public Sector Accounting and Auditing, volume 105, pages 17-32, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-375920200000105003
    DOI: 10.1108/S1569-375920200000105003
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/S1569-375920200000105003/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/S1569-375920200000105003/full/epub?utm_source=repec&utm_medium=feed&utm_campaign=repec&title=10.1108/S1569-375920200000105003
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/S1569-375920200000105003/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/S1569-375920200000105003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Albanian accounting standards; international accounting standards; harmonization process; public policy; international management; Multi-stakeholders analysis; H11; M38; M41;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:csefzz:s1569-375920200000105003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.