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...

The authors, using the export sector companies’ data, attempt to study influence of internal organizational factors (such as structure, culture, political and power/authority issues of the decision making) on a company performance.

Public Investments are generally accepted as one of the main factors which contribute in the economic growth of a country, despite that several studies bring evidences that these variables are not always strongly correlated to each other. However, the sensitivity of economic growth to Public...

This paper offers a template that can be used by practitioners and accounting auditors to identify fraud in accounting practices. The proposed tool is based on the principles of Benford's Law. An actual example from a local Albanian hospital is used to demonstrate the use of the proposed...