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Title: The political economy of accounting change : the case of Albania
Author: Sudar, Petar
ISNI:       0000 0001 3489 053X
Awarding Body: University of Strathclyde
Current Institution: University of Strathclyde
Date of Award: 2007
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The change of accounting system has been a part of Albania's transition from the centrally planned to market economy that started in the early 1990s. Accounting changes in Albania however, have not been documented and study. Furthermore, the review of literature on accounting in developing countries and that on accounting developments in Central and Eastern Europe of the 1990s evidences the need for critically studying the development and role of accounting in the economic and social context of countries such as Albania. By utilising Perera's contingency based approach this study thus analyses accounting developments in Albania during the period 1992 - 2002. In a number of important respects Albania has differed from all or almost all the other Central and East European economies in transition and other developing countries. It has differed in its starting point of the reform, in its mode of adjustment, and in its reform outcomes. It has differed in its successes and in its failures. Nevertheless, the development of accounting in Albania has faced challenges similar to those in other Central and East European transitional economies and developing countries. The prevailing accounting philosophy in Albania's legislation on accounting has been French-inspired. This has meant that the range of actual and potential conflicts and confusions between a system based on legal formalities and tax domination of accounting and the broader International Accounting Standards spirit has been widening. Furthermore, while amendments to accounting legislation have been relatively quick to take place, a slow pace of change has characterized the functioning of Albania's accounting institutions - policy and decision-making bodies and professional associations. This has affected the proper functioning of the system of accounting which has been an integral part of Albania's financial infrastructure. Using a qualitative case study research and employing interviewing technique, this thesis ascertains the contribution that certain changes could make to the functioning of Albania's accounting system, and to the outcome of the activities of international governmental and financial institutions.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral