15 research outputs found
Strengthening Albania's whistleblowing framework : a key step in effectively fighting corruption
No full textAuthor: Jonida Jan
Reflection on the transformation of Tirana's architectural spaces
No full textGame changer? Planning for just and sustainable urban regions, Paris, 8-12th July 2024The architectural spaces that form the function of the main squares and bazaars are often considered the best place to understand the history of the city due to their many layers of construction. These areas, as the first urban core of the city, represented a meeting place for people, a place of recreation, and a place where people could discuss politics. This research presents the transformation of two of Tirana's public spaces that have had interventions, as illustrated by the cases of Skenderbeg Square and Tirana-Old Bazaar, which is significant and almost prophetic for the understanding of a country such as Albania. The goal of this study is "participatory architecture," which regenerates infrastructure and public space. These interactions have recently been facilitated by the use of physical and digital planning production through analysis. This method stimulates innovative design, economic growth, cultural heritage activity, and greater tourist coherence.published versio
Reflection on the transformation of Tirana's architectural spaces
No full textGame changer? Planning for just and sustainable urban regions, Paris, 8-12th July 2024The architectural spaces that form the function of the main squares and bazaars are often considered the best place to understand the history of the city due to their many layers of construction. These areas, as the first urban core of the city, represented a meeting place for people, a place of recreation, and a place where people could discuss politics. This research presents the transformation of two of Tirana's public spaces that have had interventions, as illustrated by the cases of Skenderbeg Square and Tirana-Old Bazaar, which is significant and almost prophetic for the understanding of a country such as Albania. The goal of this study is "participatory architecture," which regenerates infrastructure and public space. These interactions have recently been facilitated by the use of physical and digital planning production through analysis. This method stimulates innovative design, economic growth, cultural heritage activity, and greater tourist coherence.published versio
How management accountants address the challenges of energy and climate change reporting: evidence from a longitudinal case study
No full textThis study examines how management accountants contribute to address the challenges of energy and climate change reporting. Through a four-year longitudinal case study based on interviews and documentary analysis of a leading Italian multi-utility company, this research relies on institutional theory to explore how management accountants influence corporate practices to meet the demands of the Sustainable Development Goals, specifically concerning Goal 7 and Goal 13.
The findings suggest that management accountants should follow a seven-step incorporating key strategies such as defining, constructing identities, educating, enabling, mimicry, embedding and routinizing, and policing, relying on cognitive, organizational, interpersonal, and behavioral competencies to address energy and climate change challenges.
A hybrid, dynamic, and context-specific view of management accountants emerges, emphasizing their dual role in traditional accounting tasks and business-supporting corporate activities. This study illustrates the evolving role of management accountants in integrating climate change issues within corporate reporting practices, highlighting their strategic importance in promoting sustainability
Knowing Earthen Architecture in Albania: Investigating some Case Studies in Tirana and Kavaje
No full textThis paper investigates the building techniques and related materials of some earthen constructions in Tirana and Kavaje in the framework of a scientific collaboration project between Italy and Albania. This architectural heritage is at significant risk of disappearing for many common reasons: the perception of poverty and unhealthy conditions it generates in most citizens, building speculation whereby earthen buildings are considered an obstacle to urban development, and a lack of specific laws to protect it. Furthermore, following the many earthquakes that hit Albania, the last one in 2019, the damaged earthen dwellings were replaced with fired bricks and reinforced concrete constructions. Several unprotected buildings in Kavaje and Tirana were thus studied to collect data and materials that could represent the last existing documentation. This manuscript analyses data relating to construction techniques, mineralogical and granulometric characterisation of the earthen materials constituting the bricks and mortars, and decay phenomena of the built heritage
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
No full textPurpose – The purpose of this paper is to investigate how a humanitarian disaster as Covid-19 shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how Covid-19 affects the work, role, and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants’ work due to a disaster like Covid-19.
Design/methodology/approach – This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.
Findings – The contingent shock embodies both a reactive and adaptive approach in the accountants’ professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants’ experience helps to understand how the Covid-19 pandemic contingently shapes the working approach of accountants with both short-term and long-term organisational implications.
Originality/value – Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of Covid-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global Covid-19 crisis, its impacts, and opportunities for future research
Urban Development through PPPs “Challenges and Models– Comparison between Albania and European countries"
No full textAlbania is lacking relatively behind concerning the adoption of public – private partnerships for sustainable urban development projects. This research states that public-private schemes have the potential of becoming an important tool for promoting urban regeneration in combination with respecting the principle of sustainability. The aim of this research is to identify how public-private cooperation schemes/ contracts and through SWOT analysis can successfully assist in the implementation of national urban development policies, focusing mainly on the guidelines set by the European Union. The following subtopic will be explained: Sharing a common vision on the needs and expectations based on the analysis of actual and original cases in Public Administration Building. PPP's versus sustainable development, new initiatives on public-private partnership, drawing conclusions and identifying key success factors, identifying trails for progress and drawing recommendations. The objective is to encourage public policy makers and local authorities in particular to undertake relevant actions in order to promote partnerships with private institutions in the field of urban development. This research concludes by Risk Analyze for a Public-Private Partnership Project. KEYWORDS: Partnership, sustainable development, public infrastructure, SWOT analysis, Administrative buildings
Perspectives on knowledge, conservation and assessment of patrimonial zones in Durres (Venetian Tower)
No full text[EN] The presence of seismically prone areas, like Durres City, always demands greater measures to protect the most important building heritage. During the last few years, since the earthquake occurred in Albania on November 26, 2019, considerable attention and assessment have been given to the recovery of historical, cultural, modern, educational, and environmental buildings. One of the largest cultural heritage programmes funded by the European Union is EU4Culture, implemented by the United Nations Office for Project Services (UNOPS) in close partnership with the Ministry of Culture of Albania, counting 24 Sites and 8 Municipalities targeted by the program. This research presents an overview of the damages in patrimonial zones in Durres, taken as a strategic value to support the local development and promote new forms of cultural and environmental tourism that allow to reconstruct and recover areas in a harmonious and balanced way, as illustrates the case of the Venetian Tower in Durrës, which was rebuilt in the XV century on Byzantine tower ruins. The restoration and consolidation allow the preservation of this fortification and its safe opening to the public. The renovation works focused on preserving the original features of the building and restoring key components, while fitting into contemporary standards. Question like: Is the intervention plan realised has reinterpreted the values of the patrimonial zones? follow the study analysis through making a detailed technical qualitative e.g., which were the solving structural problems, which were interventions on the dome highlighted by the simplicity of the volumes and materials, why removing the modern cement layers, why removing inadequate structures, and various other details produced from architectural and constructive components. The urban relationship between the tower and the modern surrounding context remains important; the fortress appears clearly detached but also closely linked with it. The methodology of the study is that of evidential, analytical and comparative description, focuses on and highlights its features and presents further current activities, including returning the Venetian Tower to the first Cultural Heritage Interpretation Centre in Albania. Through the study of the architectural and constructive characteristics of this tower, we want to highlight the signs of permanence and change over time and contribute to generating processes of conservation and revitalization of assets.Meniku, J.; Kortoçi, D.; Çapeli, L. (2024). Perspectives on knowledge, conservation and assessment of patrimonial zones in Durres (Venetian Tower). Editorial Universitat Politècnica de València. https://doi.org/10.4995/FORTMED2024.2024.17947OC
The relationship between sustainable performance and economic value: an evaluation of the economic implications of sustainable development goals
No full textThis paper aims at investigating the potential effect of sustainable performance on economic value on a global country level, responding to the recent calls for accelerating the worldwide achievement of sustainable development goals (SDGs). Based on assessing the sustainable performance of the 193 UN country members for the period of 2015–2023, it is found that countries that achieve higher scores of SDGs have better economic values, represented in higher GDP outputs and lower inflation rates. These results provide two main contributions. First, the paper attempts to fill the gap in literature through providing insights on how the SDGs are being integrated into different contexts and the potential contribution of that integration to the national economic performance of each country. Second, the findings of the paper would be of interest to national/governmental policy and decision makers toward such integration
The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?
No full textPurpose – This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and
represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell’arte, an Italian form of improvisational
theatre commenced in the 15th century.
Design/methodology/approach – The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.
Findings – This study shows the change of the accountant stereotype from the medieval age to the Renaissance.
The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century’s Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, familyoriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value – This study engages with accounting history literature accountants’ stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype
connotations in the 14th century
