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

Included in

Business Commons

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Oct 31st, 1:30 PM Oct 31st, 3:00 PM

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.