The lack of Financial Statement Spplication in Kosovo’s Farms and its Consequences

MSc. Jehona Shkodra, Dr.Sc. Mustafe Pllana, MSc. Ekrem Gjoka


The application of financial statement analysis in business activities is essential but this is often seen as frivolous in developing countries and in Kosovo as well . From the research conducted in hundred farms in different regions of Kosovo we understood that the application level of financial statement applied is low and in few farms it does not exist at all. The following research questions were used for this research:

1. Why does this situation happen? 2. To what extent are farmers familiar with the financial statement analysis? 3. What is the farmer’ willingness to advance in financial statement analysis field? 4. What would be the consequences due to the lack of application of financial statements? 


Financial Statement analysis; farms; agriculture; Kosovo;


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DOI: 10.21113/iir.v3i2.136

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