February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

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{
  "DOI": "10.20372/nadre:2039", 
  "author": [
    {
      "family": "SANNI JUHAR HALID"
    }
  ], 
  "issued": {
    "date-parts": [
      [
        2017, 
        2, 
        1
      ]
    ]
  }, 
  "abstract": "<p>This study examined the benefits and challenges of adopting the International Public Sector<br>\nAccounting Standards (IPSAS) in the foreign charity organizations working in Ethiopia. The<br>\nobjectives of the study was to provide an insight on the contribution of adopting IPSAS in<br>\nenhancing the level of accountability, transparency, strengthening the stakeholders perception<br>\nof the standards and taking educational and professional responsibilities. The population of<br>\nstudy was 353 foreign charity organizations and 2 government offices (CHSA and AABE). Using<br>\npurposive sampling,35 foreign charities organizations and 2 government offices were selected<br>\nfor this study. 75 sample respondents, who were understanding IPSAS&#39;s objectives and were<br>\nresponsible for the adoption process, were taken from the above institutions to fill the<br>\nquestionnaire. Before processing the responses, the completed questionnaires were edited for<br>\ncompleteness and consistency. The data was then coded to enable the responses to be grouped<br>\ninto various categories. Data were analyzed using descriptive statistics, correlations, and multiple<br>\nlinear regression analysis The main results evidenced that the adoption of IPSAS enhances level<br>\nof accountability through asset management and transparency in information provided in the<br>\nfinancial reports. It was also found that IPSAS adoption is feasible target and clearer<br>\nunderstanding of the standard leads to effective implementation</p>", 
  "title": "THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA", 
  "type": "thesis", 
  "id": "2039"
}