Abstract

This academic study examines the evolving hospitality sector in Kosovo to identify the significant impact of accounting on complex business decisions. By adopting a multifaceted approach that includes financial analysis, evaluation of financial reports and extensive interviews, it reveals how accounting serves not only as a regulatory tool but also as a strategic partner in pricing, investment and long-term planning. The report highlights the importance of accounting and reporting systems in increasing transparency, building investor confidence and managing risk in the hospitality sector in Kosovo. The findings contribute to improvements in accounting practices and a better understanding of the role of accounting in a dynamic business environment.

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