Municipal performance, territorial reform and development during the gaps in Albanian businesses - An overview of ADP principles and financial management

AuthorErvis Moçka/Brikena Sulejmani/Florid Dumi
PositionLector in Law Department, Ismail Qemali' Vlore University, Albania/Lector in Finance Department, Vlore University, Albania/IAE Lyon Universite' Jean Moulin, Lyon 3, France
Pages83-92
Vo
l.
6
N
o
.
3
N
ovember, 2020
ISS
N 2410-391
8
A
cces on
l
ine at www.ii
p
cc
l
.or
g
83
A
cademic Journal o
f
Business,
A
dministration, Law and Social Sciences
II
PCCL Publishin
g
, Graz-
A
ustria
M
unicipal performance, territorial reform and development durin
g
the
aps in Albanian businesses - An overview o
ADP principles and
nancial
mana
g
emen
t
Dr Ervis Mo
çka
L
ector in Law Department,
I
smail Qemali” Vlore
U
niversity,
A
lbania
M
sc Bri
k
ena Su
l
e
j
man
i
L
ector in Finance Department, Vlore
U
niversit
y
,
A
lbania
Msc
F
lo
r
id
D
u
m
i
IAE
Lyon
U
niversite’ Jean Moulin, Lyon 3, France
Ab
str
a
ct
T
erritorial reforms are the most radical and contested reor
g
anization of the sub national
a
dministration. The academic interest for this phenomenon is substantial. However, a
cleavage divides the literature dealing with the issue:
I
n a rst strand, economists provide
p
rimarily quantitative ex-post analysis o
f
such re
f
orm ventures.
A
s a ma er o
f
research design
a
nd method applied, this work more than o en focuses on selected nancial aspects as reform
outputs. Mostly, a narrow focus on economies of scale is chosen, de ned as budget cuts or
tax reductions. From an economist’s perspective, spending per capita (in total or in certain
p
olicy elds) seems probably the most salient variable to look at.
1
F
o
r m
o
st c
i
t
i
z
e
ns
a
nd th
e
a
dministrative ‘boots on the ground’ this perspective is secondary. Questions of availability
a
nd quality of services can easily mobilize considerable shares of a population – the outlook
for a smallish tax reduction will not. While the overall ndin
g
s in this cost-centered debate are
s
till inconclusive a predominantly critical connotation characterizes many of these economies
of scale-centered publications
2
r
ecently politicians and economists have o en talked about
s
tructural reforms as the path toward sustainable economic growth.
T
he implementation o
f
the Competition Policy and Law is the most e
ective and less costly
r
eform because its daily consistent implementation leads to direct bene ts for businesses
a
nd citizens. The direct outcome of the implementation of this reform is increased market
a
wareness, which, in turn, leads to increased e ciency in resource use by the society. The
E
uropean
U
nion has established, in the framework of
E
nlargement and the Public
I
nternal
Financial Control concept (P
I
FC), a set of principles in relation to sound nancial management
of public resources, resulting from both national and international nancing. This set of
p
rinciples is suggested to be followed and adhered to by the Republic of
A
lbania in their
r
elevant legislation and implementation.
I
nternal
A
udit is present in
A
lbania for developing
this system.
I
n the assessment carried out by the
EU
in July 2008, they identi ed that the internal audit law
n
eeded to be brought up to date in light o
f
the P
I
FC requirements.
T
heir main points were we are focus in this paper research are: 1.
O
ver-lapping audit process
b
etween the High State Control and
I
nternal
A
udit; 2.The audit o
f
smaller entities should not
b
e carried out by
A
lbanian business.
H
owever, i
f
the audit work does not represent a considerable workload, the audit could be
1
See: Ebinger,Kulhnann, Bogumil, LCS 49,2019, Vol 1
.
2
(
See: Allers and Geertsema 2
0
1
6
,
660
).
(
Holze
r
200
9
)
, Vol 2
.

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