Evaluation of the USAID-Kosovo SME and Agriculture - Economic ...

Development Associates, Inc.the most recognized Federation in the accountancy profession. SCAAK has held membershipmeetings, elected a governing council, published a professional magazine and worked to improvethe accounting curricula at the University of Pristina and other institutions to help theseorganizations adopt international accounting standards training. In addition to KBS, SCAAK hasbeen supported by grants from the World Bank, CIDA and the Swiss development agency.SCAAK’s modern offices are near the World Bank and hold an Executive Director and foursupporting staff.ObjectivesSCAAK intends to create a self-sustainable internationally recognized independent professionalorganization that provides training for, and certifies, accountants, and training for auditors (whoare licensed by a Special Board)ImplementationSCAAK is for the moment (see below under sustainability) an independent professionalorganization that has been granted the authority to certify accountants. However, the originalKBS international adviser on this subject, who is incidentally also a charter member of SCAAK,reported that he established the examinations for certification and graded them himself, witheach test identified only by number. SCAAK has progressed steadily, but is not yet technicallyready to do without international finance and accounting experts. The Executive Directorexplains that there is a need for a new introductory accounting course—for those who find theexisting pre-professional material unfamiliar, a requirement to “freshen” the existing trainingmaterial and incorporate changes in international practice in the last year, and the need to trainSCAAK trainers to be able to offer Professional Stage training and certification, and Auditortraining. The Director is working diligently and with great determination to attract donorfunding (nothing firm so far) and complete SCAAK’s technical upgrading process including acontinuing education program.ImpactSCAAK support was not part of KBS’s Task Order, it was added by CTO direction. Onceengaged, KBS completed the assigned tasks efficiently, which was greatly appreciated bySCAAK. KBS Modification #10 added targets for KBS in the Training and Certification ofAccountants and Auditors (2.1-2.6). These are examined in detail in Appendix One. KBS hasmet all of the targets that were within its control or were reasonable, with KBS training sessionsreduced in 2003 as SCAAK has been able to assume responsibility for Pre-Professional training.Eighteen KBS post-course evaluation questionnaires were examined and coded. Overall-rateswere high but in some classes, particularly Management Information Systems, the material wasobviously beyond the grasp of the older generation of bookkeepers. A split mean rating shows adivergence of students into the appreciators and the non-interested.SustainabilityThe Society of Certified Accountants and Auditors of Kosovo has moved steadily towardfinancial sustainability. SCAAK’s future is presently threatened from two directions, with themost serious challenge being political, rather than financial.Evaluation of the USAID/Kosovo SME 24 May 2004and Agriculture/Agribusiness ProgramsVolume I