The research design of this project consists primarily of a qualitative methodology, such as interviews, using Albania as a case study. Focused semi-structured face-to-face interviews will be used to assess the role of accounting in general and its institutions in particular, on economic development of Albania. In addition, quantitative techniques, such as survey questionnaires, might also be used to collect other primary data.
There will be two distinct sets of interviewees. First, those within Albania itself, including key officials from the Directorate of Accounting (Ministry of Finance), Institute of Certified Chartered Accountants of Albania, as well as accounting experts from the banking system and the enterprise sector, and experts seconded to Tirana.
Secondly, since economic reform in Albania has been driven by the recommendations of international financial organisations, such as the IMF, World Bank, EBRD and policy makers from the European Union, it is necessary to interview those representatives whose advise has been shaping Albania's accounting system.
The results of the interview stage will form the basis
of a needs analysis, to identify existing policy gaps, as well as generating
relevant recommendations for future improvements.