Accounting, Reforms and Budget Responsibilities in the Financial Statements

The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation statements is increasingly becoming necessary important to increase economic development stability country during governance. In order have reforms, there must be in public as well analysis reporting by responsible staff at both levels. It therefore this cooperation all areas policy making, defining responsibilities two purpose article show about accounting, budget levels financial-budgetary research was conducted through a questionnaire according practices OECD, IMF World Bank. compiled Likert scales distributed governing state Kosovo, its completion done accurately attaching audited reports each variable taken study. data variables were processed via SPSS R program, which allowed draw conclusions recommendations To achieve results, econometric tests analyzes used, such as: descriptive analysis, testing samples, dependent variable, etc. Based it emphasized that should safeguarding money, fair allocation expenditures, securing funds differ from expectations occur statements.