An Investgation of The Corporate Governance and Accounting Standards in Albanian Companies.

Corporate governance today is very important, as with the government of states. Corporate governance issues have gradually become important in Albania during the last decade. The purposes of this study are to provide an overview of empirical and theoretical discussions on specific corporate governance issues in the economic environment in Albania, as well as the corporate responsible governance index. In addition, some theoritical view about the accounting standards in companies are aimed to dıscuss. In the study descriptive research design was adopted. The data collection tool was a questionnaire form which was developed by the researchers. The data were collected from large scale 76 Albeian companies which were selected via criterion sampling method, a purposive method. The results revealed that the albanian companies were very far away from corproate governace practice, they had a lot to do about corporate governance, and they were in need of implementing it without conditioning. It was also found out that separation of ownership and control in a large stock corporation would be of no particular consequence if the interests of owners and managers coincided. [ABSTRACT FROM AUTHOR]