IDEAS home Printed from https://ideas.repec.org/a/eur/ejesjr/176.html
   My bibliography  Save this article

Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania

Author

Listed:
  • Brisejda RAMAJ ZENUNI

    (MSc.PhD Cand idate at the Department of Accounting, University of Tirana, Faculty of Economy, Lecture in Financial and Accounting Department, University of Vlora “Ismail Qemali†, Faculty of Economy, Vlore, Albania)

  • Mirela UJKANI MITI

Abstract

The transparency and quality of audits performed by professional accountants and auditors are of crucial importance for the functioning of the global financial infrastructure. Over de last decade, more and more auditors were confronted with the globalization of their clients and became so-called group auditors responsible for the overall quality of the audit engagement even if other auditors in other jurisdictions may be involved. It goes without saying that auditors around the globe do not work in the same environment, do not have to comply with the same rules and regulations and do not have the same level of education before they can apply for an audit license. The qualification, education, training and experience of professional accountants and auditors are of crucial importance for the functioning of the global financial infrastructure. A wide range of stakeholders, including regulators and standard setters, professional accountancy organizations and accountancy firms as well as issuers of financial reports and users of accounting services depend on their professional expertise. The Evaluation of the situation of accountancy education with its components of qualification, education and training in selected countries and Ballcan compared with the requirements of the IES. The status of accountancy education with its components of qualification, education and training in Albania (Accountancy Development Index). The (ADI) illustrates how adoption and implementation of international standards can be visualized for all pillars of the global financial infrastructure and how separate pillar scores can be used to clarify results at the sub-pillar or milestone level.

Suggested Citation

  • Brisejda RAMAJ ZENUNI & Mirela UJKANI MITI, 2017. "Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 3, ejes_v3_i.
    • Handle: RePEc:eur:ejesjr:176
    DOI: 10.26417/ejes.v9i1.p235-243
    as

    Download full text from publisher

    File URL: https://brucol.be/index.php/ejes/article/view/5397
    Download Restriction: no
    File URL: https://brucol.be/files/articles/ejes_v3_i3_17/Brisejda.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.26417/ejes.v9i1.p235-243?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
    ---><---

    References listed on IDEAS

    as
    1. Ranjit Dwivedi, 1999. "Displacement, Risks and Resistance: Local Perceptions and Actions in the Sardar Sarovar," Development and Change, International Institute of Social Studies, vol. 30(1), pages 43-78, January.
    2. Nurdan Duman & Yaser Snoubar, 2016. "Importance of School Social Work in War and Conflicts Zone," European Journal of Social Sciences Education and Research Articles, Revistia Research and Publishing, vol. 3, January -.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bidhan Kanti Das & Nabanita Guha, 2016. "How do Women Respond in the Context of Acquisition of Agricultural Land? A Micro Level Study in Semi-urban South Bengal, India," Indian Journal of Human Development, , vol. 10(2), pages 253-269, August.
    2. Reddy, A Amarender, 2018. "(2018) Involuntary Resettlement as an Opportunity for Development: The Case of Urban Resettlers of the New Tehri Town, Journal of Land and Rural Studies 6(2) 1–25," AgriXiv szu6a, Center for Open Science.
    3. Ertör-Akyazı, Pınar & Adaman, Fikret & Özkaynak, Begüm & Zenginobuz, Ünal, 2012. "Citizens’ preferences on nuclear and renewable energy sources: Evidence from Turkey," Energy Policy, Elsevier, vol. 47(C), pages 309-320.
    4. Andrea Schapper & Christine Unrau & Sarah Killoh, 2020. "Social mobilization against large hydroelectric dams: A comparison of Ethiopia, Brazil, and Panama," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(2), pages 413-423, March.
    5. Chattopadhyay, Sutapa, 2011. "Socio-economic transformations of Sardar Sarovar project-affected indigenous populations and post-colonial development state," MERIT Working Papers 2011-072, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    6. Anshelm, Jonas & Simon, Haikola, 2016. "Power production and environmental opinions – Environmentally motivated resistance to wind power in Sweden," Renewable and Sustainable Energy Reviews, Elsevier, vol. 57(C), pages 1545-1555.
    7. Alice Nikuze & Richard Sliuzas & Johannes Flacke, 2020. "From Closed to Claimed Spaces for Participation: Contestation in Urban Redevelopment Induced-Displacements and Resettlement in Kigali, Rwanda," Land, MDPI, vol. 9(7), pages 1-19, July.
    8. Alessandro Conticini & David Hulme, 2006. "Escaping Violence, Seeking Freedom: Why Children In Bangladesh Migrate To The Street," Economics Series Working Papers GPRG-WPS-047, University of Oxford, Department of Economics.
    9. Pinar Ertor Akyazi & Fikret Adaman & Begum Ozkaynak & Unal Zenginobuz, 2012. "Citizens’ Preferences over Nuclear and Renewable Energy Sources: Evidence from Turkey," Working Papers 2012/01, Bogazici University, Department of Economics.
    10. Luxion, Mona, 2017. "Nation-building, industrialisation, and spectacle: Political functions of Gujarat’s Narmada pipeline project," SocArXiv ewa8b, Center for Open Science.
    11. Mayuri Sengupta, 2015. "Migrant Narratives in State-led Development," Journal of South Asian Development, , vol. 10(1), pages 73-95, April.
    12. Kim, Yoon-jung & Yang, Hee Jin, 2023. "Rethinking Cheonggye Stream Restoration Project: Is urban greening strategy socially inclusive?," Land Use Policy, Elsevier, vol. 131(C).

    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:eur:ejesjr:176. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Revistia Research and Publishing (email available below). General contact details of provider: https://revistia.com/index.php/ejes .

    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.