Session
Management, Business and Economics
Description
The world today is facing the worst economic crisis since the 2008 financial crisis. So far, all efforts and measures on how to manage this crisis have been insufficient. Today, almost every government in the world has a plan for "economic recovery." The government of Kosovo also has such a plan, although today there are many doubts that this is the right plan to save the economy in country. Purpose of this research is to discuss the impact of the pandemic on accounting implications and financial reporting from the perspective of Kosovo. The research was based on a questionnaire structured according to the Likers scale. The questionnaire was distributed to a selected sample of certified accountants and uncertified accountants. The other purpose of this study was to find significant differences between the opinions of certified and uncertified accountants regarding the impact of the pandemic on financial reporting. Research reveals that Covid-19 will have a significant impact on accounting and financial reporting based on the opinions of certified accountants and uncertified accountants in Kosovo. Also research through applied techniques with SPSS reveals that there is no significant difference in the opinions of certified accountants and uncertified accountants.
Keywords:
Financial reporting, accounting, pandemic Covid-19
Session Chair
Nora Sadiku-Dushi
Session Co-Chair
Aferina Skeja
Proceedings Editor
Edmond Hajrizi
ISBN
978-9951-437-96-7
First Page
142
Last Page
150
Location
Lipjan, Kosovo
Start Date
31-10-2020 1:30 PM
End Date
31-10-2020 3:00 PM
DOI
10.33107/ubt-ic.2020.296
Recommended Citation
Abdurrahmani, Enis, "Covid-19 and its Impact on Accounting Implications and Financial Reporting: Kosovo Perspective" (2020). UBT International Conference. 446.
https://knowledgecenter.ubt-uni.net/conference/2020/all_events/446
Included in
Covid-19 and its Impact on Accounting Implications and Financial Reporting: Kosovo Perspective
Lipjan, Kosovo
The world today is facing the worst economic crisis since the 2008 financial crisis. So far, all efforts and measures on how to manage this crisis have been insufficient. Today, almost every government in the world has a plan for "economic recovery." The government of Kosovo also has such a plan, although today there are many doubts that this is the right plan to save the economy in country. Purpose of this research is to discuss the impact of the pandemic on accounting implications and financial reporting from the perspective of Kosovo. The research was based on a questionnaire structured according to the Likers scale. The questionnaire was distributed to a selected sample of certified accountants and uncertified accountants. The other purpose of this study was to find significant differences between the opinions of certified and uncertified accountants regarding the impact of the pandemic on financial reporting. Research reveals that Covid-19 will have a significant impact on accounting and financial reporting based on the opinions of certified accountants and uncertified accountants in Kosovo. Also research through applied techniques with SPSS reveals that there is no significant difference in the opinions of certified accountants and uncertified accountants.