Transparency, Information, Sustainability Interaction with Citizens, vs the Fight against Corruption, and Their Role in the Public Sector Auditing.  Evidence from Albania

Almida Kafia HOXHA; Mirela MITI

doi:10.14505/tpref.v16.2(34).12

Almida Kafia HOXHA Department of Accounting, Faculty of Economy, University of Tirana, Albania https://orcid.org/0009-0000-1707-4856
Mirela MITI Department of Accounting, Faculty of Economy, University of Tirana, Albania https://orcid.org/0000-0001-7896-8001

DOI: https://doi.org/10.14505/tpref.v16.2(34).12

Abstract

Through this study we have attempted to explore the role of transparency and accountability in the functioning of Albania's Supreme Audit Institution (ALSAI/KLSH) and its impact on public trust and the fight against corruption. Drawing on a ten-year analysis of public complaints, audit findings, and transparency initiatives, the research examines the correlation between citizen engagement, audit outcomes, and the level of perceived corruption in Albania. The study utilizes various methodological approaches, including Spearman’s correlation coefficient, to evaluate the effectiveness of KLSH’s transparency practices in fostering public confidence. Results indicate a positive relationship between sustained public interaction with KLSH and a reduction in corruption perceptions, highlighting the importance of institutional transparency and public participation. The study concludes that strengthening the relationship between audit institutions and the public is crucial for ensuring good governance, the rule of law, and preventing corruption. It advocates for further research to enhance the role of Supreme Audit Institutions in promoting accountability and strengthening the rule of law in Albania.

References

[1] Ademola et al. (2017). Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Accountability in Selected Local Governments of Oyo State, Nigeria. Asian Journal of Economics, Business and Accounting, 3(2): 1–9.
[2] Atuilik & Salia (2019). Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia. African Journal of Taxation, 11(6): 99–110.
[3] Atuilik A. W. and Dhalia H. (2019). Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia. AJT, 11(6): 99-110. DOI:10.5897/JAT2019.0345
[4] Babatunde (2017). The Role of IPSAS Adoption in Enhancing Transparency and Accountability in Developing Countries. International Journal of Accounting and Financial Reporting, 7(1): 1–12.
[5] Barco G., et al. (2024). Corruption in Public Administration: Evaluation of its Impact on Government Efficiency. Evolutionary Studies in Imaginative Culture. DOI:10.70082/esiculture.vi.1117
[6] Chen Ji Fang, Aidi Ahmi, and Zakiyah Sharif (2024). Government Auditing, Government Transparency, and Corruption: Empirical Evidence from Provincial Levels in China. South Eastern European Journal of Public Health, vol. XXV. DOI:10.70135/seejph.vi.2699
[7] Erin, et al. (2016). IPSAS and Public Sector Financial Reporting Quality in Nigeria. Research Journal of Finance and Accounting, 7(3): 1–13.
[8] Gkoumaa, O. G. and Filosb, J. (2022). Assessing the Impact of IPSAS on Financial Reporting and Public Management in Greece. SPOUDAI Journal of Economics and Business, 72(1–2): 56–79.
[9] Han & Hong (2019). The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy. Public Administration Review, 69(5): 883–892.
[10] Hupe dhe Hill (2007). Street-Level Bureaucracy and Public Accountability. Public Administration journal, 85(2): 279–299.
[11] Karlis Ketners, et al. (2025). Evaluation of effective anti-corruption strategies in State Institutions. Rivista Interdisciplinare Sul Diritto Delle Amministrazioni Pubbliche. DOI: 10.13130/2723-9195/2025-1-48
[12] Kaufmann et al. (1999). Governance Matters. World Bank Policy Research Working Paper No. 2196, ISSN: 1813-9450.
[13] Leftwich (1994). Governance, Democracy and Development in the Third World. Third World Quarterly, 15(3): 413-427.
[14] Miti M., and Çika N. (2024). Financial Reporting, Criminal-Juridical Protection, and Corruption in Albania. Revista de Gestão Social e Ambiental, 18(1). DOI:10.24857/rgsa.v18n1-135
[15] Miti, M., Cika, N. and Dhamo, S. (2023). The Role of Accounting Profession in the Fight against Corruption. European Journal of Multidisciplinary Studies; January - June 2023 8 (1): 51-66.
[16] Ogbuagu & Onuora (2019). IPSAS Basis and Accountability in Government Ministries, Departments and Agencies (MDAS). International Journal of Financial Research, 11(1): 434 - 444.
[17] Schick, A. (2007). The Role of Auditing in Public Sector Governance. Public Administration Review, 69(5): 883–892.
[18] Schmidt H. et al. (2020). The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries. Public Organization Review, 23(2): 305–324
[19] Shabbir Cheema G. (2007). Linking Governments and Citizens through Democratic Governance. UNDP Publication, ISBN: 978-92-1-126197-5.
[20] Sunday O. and Ovuakporaye, D.E (2020). IPSAS Implementation, Accountability and Transparency in Public Sector Organizations in Bayelsa State, Nigeria. Journal of Accounting and Financial Management, 6(1): 45–60.
[21] Tsetsura, K. and Luoma-aho, V. (2020). Transparency and Corruption in the Public Sector In book: The Handbook of Public Sector Communication, 71-79.
[22] Ulaya L.P et al. (2023). Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Accountability and Transparency in the Tanzanian Public Sector Organizations. International Journal of Management and Commerce Innovations, 11(1): 1–9.
[23] Yemisi J., and Ogoegbunam Onyeanu E. (2023). Impact of Public Sector Auditing in Promoting Accountability and Transparency in North Central Zone of Nigeria. EJTAS (journal), 1(6): 916-929.
[24] Decision of the Chairman of the High State Audit (ALSAI) No. 48, dated 30.04.2015
[25] International Standards of Auditing, ALSAI (2016), ISBN 978-9928-159-44-1
[26] INTOSAI "SNASP 100: Fundamental Principles of Public Sector Auditing", (2016).
[27] On the approval of the Cross-Sectoral Anti-Corruption Strategy 2024-2030, the 2024-2026 action plan for its implementation and the passport of performance indicators https://www.kryeministria.al/strategjite/
[28] On the Approval of the Public Financial Management Sector Strategy 2023 – 2030 http://qbz.gov.al/eli/vendim/2024/06/12/390
[29] Strategjia-Ndersektoriale-Kunder-Korrupsionit-2024-2030 https://mapa.gov.al/wpcontent/uploads/2025/02/Strategjia-Ndersektoriale-Kunder-Korrupsionit-2024-2030.pdf
[30] Transparency International "Corruption Perceptions Index", (2016) EJTAS (journal), Transparency International Report), ISBN: 978-3-96076-051-6.
[31] https://spak.gov.al/wp-content/uploads/2025/04/Raporti-vjetor-SPAK-2024.pdf
[32] https://www.againstcorruption.eu/ercas-projects/transparencyindex/