The Spread and Use of Managerial Accounting in Kosovo Enterprises: Challenges and Opportunities for Improvement

Managerial accounting is a key component for managing financial resources and improving strategic decision-making in enterprises. This study examines the spread and use of managerial accounting in Kosovo's enterprises, analyzing the challenges and opportunities for its improvement. Based on a research methodology that includes surveys and interviews with managers and accounting professionals, the study has identified a limited spread of advanced managerial accounting methods, especially in small and medium-sized enterprises. Key challenges include the lack of adequate training, technological barriers, and the cost of implementing such systems. Despite these challenges, there are significant opportunities for improvement, including the use of modern technologies and the development of training programs for professionals. This study offers recommendations for improving the spread of managerial accounting, emphasizing the importance of developing internal capacities and adopting technology to assist in increasing the competitiveness and efficiency of Kosovo's enterprises.