February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

DCAT Export

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    <dct:title>THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA</dct:title>
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    <dct:description>&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. It was also observed that&lt;br&gt; Charity organizations , CHSA,AABE, Universities and professionals need to take the educational&lt;br&gt; and professional responsibilities for qualifying the standards which leads to effective&lt;br&gt; implementation and bring the greater advantages. However, the adoption of IPSASs will have&lt;br&gt; challenges including cost of training ,new manuals, unavailability of adequate staffs in the&lt;br&gt; market, lack of wide participation in the organization, difficulty in recognition, measurement and&lt;br&gt; valuation of assets, delay in amendment to local regulations and lack of coordination and&lt;br&gt; communication. It was recommended that Foreign Charity Organizations should adopt IPSASs&lt;br&gt; for better management, accountability and transparency in financial reporting which implies&lt;br&gt; that CHSA need to amend the existing financial reporting framework proclamation no&lt;br&gt; 621/2009. AABE should also encourage the use of IPSAS which help to attract more donors&lt;br&gt; with big resource into the country&lt;/p&gt;</dct:description>
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