February 1, 2017 Thesis Open Access

SANNI JUHAR HALID

MARC21 XML Export

<?xml version='1.0' encoding='UTF-8'?>
<record xmlns="http://www.loc.gov/MARC21/slim">
  <leader>00000nam##2200000uu#4500</leader>
  <controlfield tag="005">20241128125330.0</controlfield>
  <controlfield tag="001">4264</controlfield>
  <datafield tag="856" ind1="4" ind2=" ">
    <subfield code="s">647925</subfield>
    <subfield code="z">md5:d45cbd5fd89e1d88df48cadeabb670f7</subfield>
    <subfield code="u">https://zenodo.org/record/4264/files/f1042664640.pdf</subfield>
  </datafield>
  <datafield tag="542" ind1=" " ind2=" ">
    <subfield code="l">open</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="c">2017-02-01</subfield>
  </datafield>
  <datafield tag="909" ind1="C" ind2="O">
    <subfield code="p">user-aau</subfield>
    <subfield code="p">user-zenodo</subfield>
    <subfield code="o">oai:zenodo.org:4264</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">SANNI JUHAR HALID</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">THE BENEFITS AND CHALLENGES OF ADOPTING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FOREIGN CHARTIES IN ETHIOPIA</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
    <subfield code="a">user-aau</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
    <subfield code="a">user-zenodo</subfield>
  </datafield>
  <datafield tag="540" ind1=" " ind2=" ">
    <subfield code="u">http://www.opendefinition.org/licenses/cc-by</subfield>
    <subfield code="a">Creative Commons Attribution</subfield>
  </datafield>
  <datafield tag="650" ind1="1" ind2="7">
    <subfield code="a">cc-by</subfield>
    <subfield code="2">opendefinition.org</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <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. 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;</subfield>
  </datafield>
  <datafield tag="773" ind1=" " ind2=" ">
    <subfield code="n">doi</subfield>
    <subfield code="i">isVersionOf</subfield>
    <subfield code="a">10.20372/nadre:4263</subfield>
  </datafield>
  <datafield tag="024" ind1=" " ind2=" ">
    <subfield code="a">10.20372/nadre:4264</subfield>
    <subfield code="2">doi</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
    <subfield code="a">publication</subfield>
    <subfield code="b">thesis</subfield>
  </datafield>
</record>