February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

MARC21 XML Export

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    <subfield code="a">THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA</subfield>
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    <subfield code="a">&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;</subfield>
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