February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

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  <identifier identifierType="DOI">10.20372/nadre:2039</identifier>
  <creators>
    <creator>
      <creatorName>SANNI JUHAR HALID</creatorName>
    </creator>
  </creators>
  <titles>
    <title>THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2017</publicationYear>
  <dates>
    <date dateType="Issued">2017-02-01</date>
  </dates>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/2039</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:2038</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/aau</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/zenodo</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="http://www.opendefinition.org/licenses/cc-by">Creative Commons Attribution</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;This study examined the benefits and challenges of adopting the International Public Sector&lt;br&gt;
Accounting Standards (IPSAS) in the foreign charity organizations working in Ethiopia. The&lt;br&gt;
objectives of the study was to provide an insight on the contribution of adopting IPSAS in&lt;br&gt;
enhancing the level of accountability, transparency, strengthening the stakeholders perception&lt;br&gt;
of the standards and taking educational and professional responsibilities. The population of&lt;br&gt;
study was 353 foreign charity organizations and 2 government offices (CHSA and AABE). Using&lt;br&gt;
purposive sampling,35 foreign charities organizations and 2 government offices were selected&lt;br&gt;
for this study. 75 sample respondents, who were understanding IPSAS&amp;#39;s objectives and were&lt;br&gt;
responsible for the adoption process, were taken from the above institutions to fill the&lt;br&gt;
questionnaire. Before processing the responses, the completed questionnaires were edited for&lt;br&gt;
completeness and consistency. The data was then coded to enable the responses to be grouped&lt;br&gt;
into various categories. Data were analyzed using descriptive statistics, correlations, and multiple&lt;br&gt;
linear regression analysis The main results evidenced that the adoption of IPSAS enhances level&lt;br&gt;
of accountability through asset management and transparency in information provided in the&lt;br&gt;
financial reports. It was also found that IPSAS adoption is feasible target and clearer&lt;br&gt;
understanding of the standard leads to effective implementation&lt;/p&gt;</description>
  </descriptions>
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