Accounting and Financial Reporting for SME and Micro Enterprises in Albania

Mirela MİTİ (UJKANİ); Rezarta SHKURTİ (PERRİ)

Makale detayları

Accounting and Financial Reporting for SME and Micro Enterprises in Albania

Yazarlar:

Mirela MİTİ (UJKANİ) | Rezarta SHKURTİ (PERRİ)

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2012 Issue 3, pp.150-164

Belge Tipi:

Makale

Yayın Tarihi:

6/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000585393

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

Recent progress and regional integration of the Albanian economy have presented a lot of challenges for the SME-s and the micro enterprises in Albania. One of the challenges, namely the regulation of the financial reporting framework for SME-s and micro entities becomes the focus of this study and we discuss on the problems that the micro enterprises faced when required to comply with the new accounting regulations. We find that these entities experience increased costs of reporting and lacked the proper experience to successfully handle the transition toward the new accounting regime. For ensuring a correct implementation of the new accounting rules and for increasing the awareness of the micro enterprises about the importance of qualitative financial information a close cooperation among the involved parties is needed. We recommend that the academic institutions, the professional organizations and the accounting regulatory bodies in Albania undertake trainings in order to enhance the knowledge on the new accounting rules.

Makale detayları

Accounting and Financial Reporting for SME and Micro Enterprises in Albania

Yazarlar: Mirela MİTİ (UJKANİ) | Rezarta SHKURTİ (PERRİ)

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2012 Issue 3, pp.150-164

Belge Tipi: Makale

Yayın Tarihi: 6/2012

Belge Dili: Türkçe

Document ID (Org No.): 2000585393

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Mirela MİTİ (UJKANİ) | Rezarta SHKURTİ (PERRİ)

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2012 Issue 3, pp.150-164

Belge Tipi:

Makale

Yayın Tarihi:

6/2012

Belge Dili:

Türkçe

Document ID (Org No.):

2000585393

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928