Conference Title: International Conference in Business,Technology and Innovation 2013
Conference Title: UBT Publications
Contributing Editos: Prof. Albert Qarri, Prof. Ibrahim Krasniqi, Krenare Pireva, Evelina Bazini, Nita Abrashi
Co-Organizers: Ardian Emini, Vlora Aliu, Betim Gashi, Xhemajl Mehmeti, Kushtrim Dragusha, Murat Retkoceri, Kaltrina Bunjaku, Leonita Braha
Start Date: 2013-11-01
End Date: 2013-11-02
Venue, City, Country: : Hotel Bleart , Durres , Albania

Paper Title

If there is a need to fix accounting and to transform companies?


Besnik Skenderi, Diamanta Skenderi


This paper is about accounting system that is lectured to scholars and in a same is used by companies. In actual business environment companies are dealing with two stakeholders; government is interested to collect taxes and shareholders are interested to collect their profit and dividend. Moreover, current accounting system in place, most companies consider equity capital as a free resource. In this paper author had discussed about equity capital, pension accounts, EVA and employs role and decision making.