The Management Accounting Practices in Albania in the Context of Globalization

• Autorzy: Manjola Naco , Hysen Cela , Petrit Dollani

Warianty tytułu

Praktyka rachunkowości zarządczej w Albanii w kontekście globalizacji

• Języki publikacji: EN

Abstrakty

EN

The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field). In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations) a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with "value creation".(original abstract)

Głównym celem artykułu jest wykazanie stosowanych zasad rachunkowości zarządczej w praktyce rachunkowości w Albanii. Rozważanie przedstawione zostały na podstawie rezultatów wywiadu bezpośredniego przeprowadzonego w I poł. 2009 r. w wybranych przedsiębiorstwach oraz wśród praktyków, ekspertów zajmujących się opisywanym zagadnieniem. Analizie poddano 300 uzyskanych odpowiedzi. Na tej podstawie wykazano ewolucję zasad rachunkowości w Albanii i ich porównywalność ze standardami rachunkowości określonymi przez IFAC. Wykazano również stopień powiązania rachunkowości zarządczej z koncepcją tworzenia wartości przedsiębiorstw w otoczeniu globalnym.(abstrakt oryginalny)

Słowa kluczowe

EN

Management accounting; Globalization; Case study; Value creation

PL

Rachunkowość zarządcza; Globalizacja; Studium przypadku; Tworzenie wartości

• Czasopismo: Współczesna Ekonomia
• Rocznik: 2010
• Tom: 4
• Numer: nr 3
• Strony: 149--161

Twórcy

autor

Manjola Naco

• Tirana University, Albania

autor

Hysen Cela

• Institute of Certified Accountants of Albania IEKA

autor

Petrit Dollani

• Faculty of Economy, Tirana University, Albania

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