Consultancy Services and Their Impact in Financial Reporting - Case of Albania


  • Brisejda Zenuni Ramaj PhD Cand. at the Department of Accounting, University of Tirana, Faculty of Economy, Lecture in Financial and Accounting Department, University of Vlora “Ismail Qemali”, Vlore, Albania
  • Mirela Ujkani Miti



accounting and consultancy services, consultants, standards of providing security, assurance.


As part of an effective strategy of risk management and internal control, security services and consultancy are focused on providing reliable and qualitative information, which includes the best information at the moment of decision making by the company and they have their impact in the process of making important decisions. The values it carries report of consultancy services, which should have adjustments in use and excellence, are recognized as definitions of quality. Security services are independent professional services in the field of accounting that improve the quality of the information or its contents for stakeholders in the decision making process. As elsewhere, also Albania has started offering security services, consultancy and these services are expanding more and more in the field of accounting, especially over the last decade. Through a descriptive analyze, in this paper, we will rely mainly on the development and application of consultancy services in different sectors like telecommunication, energy and water supply in Albania. In this study we will focus on the in consultancy services in the field of accounting, also the from processing of data collected in the questionnaire will be given a clear description of actuality in Albania which will be to a great help in giving end to the necessary recommendations of stakeholders for this service.