February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

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    "description": "<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. It was also observed that<br>\nCharity organizations , CHSA,AABE, Universities and professionals need to take the educational<br>\nand professional responsibilities for qualifying the standards which leads to effective<br>\nimplementation and bring the greater advantages. However, the adoption of IPSASs will have<br>\nchallenges including cost of training ,new manuals, unavailability of adequate staffs in the<br>\nmarket, lack of wide participation in the organization, difficulty in recognition, measurement and<br>\nvaluation of assets, delay in amendment to local regulations and lack of coordination and<br>\ncommunication. It was recommended that Foreign Charity Organizations should adopt IPSASs<br>\nfor better management, accountability and transparency in financial reporting which implies<br>\nthat CHSA need to amend the existing financial reporting framework proclamation no<br>\n621/2009. AABE should also encourage the use of IPSAS which help to attract more donors<br>\nwith big resource into the country</p>", 
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    "title": "THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA", 
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