Administrative accountability and corporate compliance in transitional legal systems

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Abstract

This paper examines the relationship between administrative accountability and corporate compliance within the legal framework of Kosovo. The study aims to analyze the effectiveness of current administrative mechanisms in ensuring corporate entities adhere to legal and ethical standards (Organisation for Economic Co-operation and Development [OECD], 2022). Using a qualitative methodology, including legal analysis and case studies of recent enforcement actions, the paper evaluates the institutional capacity, regulatory oversight, and procedural safeguards in place. The findings suggest that while Kosovo has adopted a range of legal instruments aligned with European standards, gaps remain in enforcement practices, transparency, and institutional independence. Furthermore, the role of administrative agencies is often constrained by limited resources and unclear mandates. The paper highlights the need for a more coherent accountability system that integrates preventive, supervisory, and punitive measures to foster a culture of compliance. The relevance of the study lies in its contribution to ongoing legal reforms in Kosovo and its implications for strengthening the rule of law, corporate governance, and public trust in regulatory institutions.

Keywords: Accountability, Compliance, Governance, Regulation, Enforcement, Law

Authors’ individual contribution: Conceptualization — A.M. and V.Q.; Methodology — V.Q. and P.N.; Validation — A.M.; Formal Analysis — P.N.; Investigation — A.M. and P.N.; Resources — P.N. and V.Q.; Data Curation — P.N. and A.M.; Writing — Original Draft — P.N. and V.Q.; Writing — Review & Editing — A.M.; Supervision — V.Q., A.M., and P.N.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: K20, K23, K42, P37

Received: 12.06.2025
Revised: 29.08.2025; 23.10.2025
Accepted: 07.11.2025
Published online: 10.11.2025

How to cite this paper: Qerimi, V., Maloku, A., & Nimani, P. (2025). Administrative accountability and corporate compliance in transitional legal systems [Special issue]. Corporate Law & Governance Review, 7(3), 263–270. https://doi.org/10.22495/clgrv7i3sip11