Government accounting development within a transitional economy ‐ Albania a case study

Abstract

The paper analyses the current process of government accounting development in Albania using an integrated diffusion‐contingency analytical framework. This framework synthesises elements of contingency theory with theories of diffusion of innovations to provide greater insight into the organisational processes of innovation. The paper observes that the level of innovativeness of the government organisation in Albania appears to be marginally positive and that, at present, developments in government accounting are being clarified as part of the implementation phase of the innovation process.

Citation

Godfrey, A.D., Devlin, P.J. and Cherif Merrouche, M. (2000), "Government accounting development within a transitional economy ‐ Albania a case study", Journal of Applied Accounting Research, Vol. 5 No. 3, pp. 53-86. https://doi.org/10.1108/96754260080001018