Accounting, Reforms and Budget Responsibilities in the Financial Statements
The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and financial stability of the country during governance...
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| Format: | Article |
| Language: | deu |
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Institute of Accounting and Finance
2021-03-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/812-oblikove-rozkrittya-finansovih-koriguvan-ta-byudzhetiv-vidpovidalnosti-u-finansoviy-zvitnosti.pdf |
| _version_ | 1818611080585281536 |
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| author | Enkeleda Lulaj |
| author_facet | Enkeleda Lulaj |
| author_sort | Enkeleda Lulaj |
| collection | DOAJ |
| description | The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and financial stability of the country during governance. In order to have financial reforms, there must be responsibility in public accounting as well as in the analysis and financial reporting by the responsible staff at both levels. It is therefore important to have this cooperation in all areas of policy making, defining the responsibilities of the two levels. The purpose of this article is to show about accounting, reforms and budget responsibilities in the financial statements at both levels of financial-budgetary governance. The research was conducted through a questionnaire according to the practices of the OECD, the IMF and the World Bank. The questionnaire was compiled according to Likert scales and was distributed at the governing levels to the state of Kosovo, its completion was done accurately by attaching audited financial reports for each variable taken for study. The data for all variables were processed via the SPSS and R program, which allowed to draw conclusions and recommendations for all variables at both levels. To achieve the results, econometric tests and analyzes were used, such as: descriptive analysis, testing of two samples, analysis of testing of a dependent variable, etc. Based on the results, it is emphasized that there should be reforms for the safeguarding of public money, fair allocation of expenditures, securing of funds and that the responsibilities at both levels differ from the expectations that should occur in the accounting of financial statements. |
| first_indexed | 2024-12-16T15:24:39Z |
| format | Article |
| id | doaj.art-a365d2a2a5d8424dabdfa6266b8775c3 |
| institution | Directory Open Access Journal |
| issn | 2307-9878 2518-1181 |
| language | deu |
| last_indexed | 2024-12-16T15:24:39Z |
| publishDate | 2021-03-01 |
| publisher | Institute of Accounting and Finance |
| record_format | Article |
| series | Облік і фінанси |
| spelling | doaj.art-a365d2a2a5d8424dabdfa6266b8775c32022-12-21T22:26:33ZdeuInstitute of Accounting and FinanceОблік і фінанси2307-98782518-11812021-03-011(91)616910.33146/2307-9878-2021-1(91)-61-69Accounting, Reforms and Budget Responsibilities in the Financial StatementsEnkeleda Lulaj0https://orcid.org/0000-0002-5325-3015University "Haxhi Zeka", Peja, KosovoThe role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and financial stability of the country during governance. In order to have financial reforms, there must be responsibility in public accounting as well as in the analysis and financial reporting by the responsible staff at both levels. It is therefore important to have this cooperation in all areas of policy making, defining the responsibilities of the two levels. The purpose of this article is to show about accounting, reforms and budget responsibilities in the financial statements at both levels of financial-budgetary governance. The research was conducted through a questionnaire according to the practices of the OECD, the IMF and the World Bank. The questionnaire was compiled according to Likert scales and was distributed at the governing levels to the state of Kosovo, its completion was done accurately by attaching audited financial reports for each variable taken for study. The data for all variables were processed via the SPSS and R program, which allowed to draw conclusions and recommendations for all variables at both levels. To achieve the results, econometric tests and analyzes were used, such as: descriptive analysis, testing of two samples, analysis of testing of a dependent variable, etc. Based on the results, it is emphasized that there should be reforms for the safeguarding of public money, fair allocation of expenditures, securing of funds and that the responsibilities at both levels differ from the expectations that should occur in the accounting of financial statements.http://www.afj.org.ua/pdf/812-oblikove-rozkrittya-finansovih-koriguvan-ta-byudzhetiv-vidpovidalnosti-u-finansoviy-zvitnosti.pdfaccounting (public-financial)financial reformsbudget responsibilitiesincome and expenditure statementfinancial reportingeconometric models |
| spellingShingle | Enkeleda Lulaj Accounting, Reforms and Budget Responsibilities in the Financial Statements Облік і фінанси accounting (public-financial) financial reforms budget responsibilities income and expenditure statement financial reporting econometric models |
| title | Accounting, Reforms and Budget Responsibilities in the Financial Statements |
| title_full | Accounting, Reforms and Budget Responsibilities in the Financial Statements |
| title_fullStr | Accounting, Reforms and Budget Responsibilities in the Financial Statements |
| title_full_unstemmed | Accounting, Reforms and Budget Responsibilities in the Financial Statements |
| title_short | Accounting, Reforms and Budget Responsibilities in the Financial Statements |
| title_sort | accounting reforms and budget responsibilities in the financial statements |
| topic | accounting (public-financial) financial reforms budget responsibilities income and expenditure statement financial reporting econometric models |
| url | http://www.afj.org.ua/pdf/812-oblikove-rozkrittya-finansovih-koriguvan-ta-byudzhetiv-vidpovidalnosti-u-finansoviy-zvitnosti.pdf |
| work_keys_str_mv | AT enkeledalulaj accountingreformsandbudgetresponsibilitiesinthefinancialstatements |