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Accounting And Financial Web Reporting In Albania

Author

Listed:
  • Rezart DEMIRAJ

    (University of Tirana, Department of Accounting, rezartdemiraj@feut.edu.al, Tirana, Albania,)

  • Rezarta SHKURTI (PERRI)

    (University of Tirana, Department of Accounting, rezartaperri@feut.edu.al, Tirana, Albania,)

Abstract

Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education). On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies) and which might benefit the most from this technology.

Suggested Citation

  • Rezart DEMIRAJ & Rezarta SHKURTI (PERRI), 2013. "Accounting And Financial Web Reporting In Albania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 4(4), pages 148-158, December.
    • Handle: RePEc:aic:jopafl:y:2013:v:4:p:148-158
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    References listed on IDEAS

    as
    1. Diana Lamani & Linda Çepani, 2011. "Internet Financial Reporting by banks and insurance companies in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 14(42), pages 159-174, December.
    2. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
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    More about this item

    Keywords

    accounting software; information technology;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General

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