CURRENT ACCOUNTING DEVELOPMENTS IN KOSOVO

• Main Authors: NEXHMIE VOKSHI, MIHANE BERISHA-NAMANI
• Format: Article
• Language: English
• Published: Nicolae Titulescu University Publishing House 2011-04-01
• Series: Challenges of the Knowledge Society
• Subjects: accounting requirements; international accounting standards; econometric models; logit model and probit model
• Online Access: http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_081.pdf

For the study of the developments in accounting in Kosovo and its prospects, it is necessary to review the current situation of the developments in accounting, the recognition and acceptance of accounting standards. It is clear that the actual and perspective development level in an affected by many factors, such as social, cultural, etc. Therefore, the main aim of the research work in this study is to give an overview of the current developments of accounting in Kosovo. To obtain the required information, 400 respondents have been chosen through a questionnaire designed for this purpose1. The respondents operate in different branches, they work in small, medium and large enterprises, insurance companies, banks, and while some of them are independent accountants and employees in the tax authorities. The data obtained are processed and analyzed from two aspects: the aspect of descriptive statistics reflected through histograms, and econometric aspect of reflecting through econometric models.