ba degree management research paper pdf in ethiopia 2020

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A Thesis is submitted to the Hawassa University School of Graduate Studies in partial fulfillment of the requirements for the Degree of Master of Science in Accounting and Finance

Despite the widespread acceptance of IFRS across companies in the world, there are serious implementation challenges that reporting entities need to overcome in order to fully benefit from the introduction of IFRS in their financial reporting environment. Ethiopian banking industry is one of those reporting entities that face serious challenges in the implementation of IFRS. Therefore, this study aims to analyze factors that were affecting the implementation of International Financial Reporting Standards (IFRS) in Ethiopian banks. To achieve this objective, primary data were collected from all IFRS implementation project office team members of Ethiopian banks who are involved in facilitation of accounting standard transition process (i.e the implementation of IFRS). Primary data were collected through questionnaire and interview whereas secondary data were collected through documentary evidence. To achieve the objective of the study and to test the hypotheses; the study adopted mixed research approach. The questionnaire data were analyzed using descriptive statistics, correlations, and multiple linear regression analysis and data from interview of NBE and AABE and document reviews were analyzed and interpreted qualitatively. The study find that all variables which are level of education and expertise, technical capacity of advanced financial management, familiarity with IT challenge , amendments of existing laws, proper plan of implementation and enforcement mechanism significantly affect the implementation of IFRS by Ethiopian banks. Hence, the main factors that were hindering implementation of IFRS by Ethiopian banks are low level of education and expertise, insufficient technical capacity of advanced financial management, lack of familiarity with specific IFRS implementation IT challenge, requirements for amendments of existing laws, absence of commitment and proper plan to implement IFRS and weak enforcement and compliance mechanism. Finally, the study indicated some practical recommendations and implications for Ethiopian banks and concerned government agencies. An important recommendations made among others is the government of Ethiopia advised to build the institutional capacity of Accounting and Audit Board of Ethiopia (AABE) for sustainable application of IFRS in Ethiopian banks and Ethiopia in general. Keywords: Implementation, International Financial Reporting Standards, Ethiopian banks

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