Harmonization Process of Albanian National Accounting Standards and International Accounting

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.

Citation

Mamuti, A., Hysa, E. and Caputo, F. (2021), "Harmonization Process of Albanian National Accounting Standards and International Accounting", Grima, S. and Boztepe, E. (Ed.) Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, Leeds, pp. 17-32. https://doi.org/10.1108/S1569-375920200000105003