Executive Master of Business Administration

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Browsing Executive Master of Business Administration by Subject "Attitude"

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    Assessment on Awareness/Knowledge, Attitude and Practice of International Financial Reporting Standards in Private Banks of Ethiopia
    (Addis Ababa University, 2018-06) Fekadu, Mersha; Habtamu, Berhanu (PhD)
    The study aims to assess the employees’ levels of awareness, knowledge, attitude, and practice of IFRS in private banks of Ethiopia. To achieve this, mixed method research design was employed. Both quantitative and qualitative data were collected from 232 randomly selected samples of accountants and auditors of 16 private banks using structured questionnaire, and by conducting semi-structured interviews with five key informants through interview guide, respectively. The findings of the study also revealed that the employees lacked depth of awareness of detailed standards applicable to private banks based on the available data for reporting purpose; 127 (55%) of the sampled employees expressed that they were knowledgeable about different aspects of IFRS such as the provision of IFRS with greater transparency in the financial reporting of the Ethiopian private banks, its contribution to the improvement of regulatory oversight and enforcement, the important role(s) of accounting professional association(s) in the proper implementation of the adoption of IFRS, and the complex of its adoption as compared with local GAAP and US GAAP in the banks. In addition, the majority of the respondents showed positive attitude towards IFRS and most of their dimensions; 60.1% responded that all those stated required ‘soft inputs’ (like the preparation of IFRS conversion plan; gaps identified, analyzed the impact of accounting reporting and reconciliation processes, the IFRS implementation guidelines prepared, disclosure skeleton prepared, new changes made, and the alignment approach for maintaining process controls made in all of the banks) were made. However, there were multi-faceted challenges which had emanated from different sources and stakeholders. Finally, the study concludes that the employees in the private banks have awareness and knowledge, show certain degree of positive attitude, and limited scope of practical implementation of IFRS adoption. Generally, these may add to knowledge base on IFRS which, in turn, has practical implications for the required professions and future areas of research.
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    Factors Affecting Attitude of Community Pharmacists towards Locally Manufactured Pharmaceutical Products in Addis Ababa
    (A.A.U, 2022-02) Tamyalew, Gelila; Abitie, Asres (Ph.D.)
    Locally manufactured pharmaceutical products are a type of product that contains the same active pharmaceutical ingredients as the brand product, with similar pharmacodynamics and pharmacokinetic properties. This indicates that generic products have the same as the brand product in dosage, safety, effectiveness, strength, stability, and ways of administration to patients. Therefore, the current study aimed to determine factors affecting the attitude of community pharmacists towards locally manufactured pharmaceutical products in Addis Ababa, Ethiopia. There are several research designs in use based on the nature and type of the research being done. In this study, a cross-sectional study design with a quantitative approach was used. A semi-structured questionnaire was utilized to collect data from community pharmacists working in community pharmacies in Addis Ababa, Ethiopia. In the regression analysis of variables, three variables were associated with community pharmacists attitude towards locally manufactured pharmaceutical products. These are; maximum educational status, professional status, and year of experience in community pharmacy practice. Those community pharmacists having masters in pharmacy and other fields had a better attitude towards locally manufactured pharmaceutical products with AOR = 2.49, CI (1.213 – 4.343) and AOR = 2.13, CI (1.203 – 4.123), respectively when computed relative to a bachelor pharmacy degree. When compared to owners of the community pharmacy, community pharmacists and managers at community pharmacies had 2.1 [AOR = 2.10 (1.439 – 6.435)] and 1.9 [AOR = 1.50 (1.010 – 2.830)] times higher attitude, respectively. In conclusion, the attitude of community pharmacists was inadequate that requires an intervention to optimize locally manufactured pharmaceutical products utilization. Educational qualification, employment position, and work experience were shown to be the determinants of participants’ attitudes. Lack of belief in locally manufactured pharmaceutical products, substitution agreement with the prescriber, cost-effectiveness of locally manufactured pharmaceutical products, and consumer preference/demand were the most influencing reasons for the selection of locally manufactured pharmaceutical products. Key Words: Locally Manufactured Pharmaceutical Products, Attitude, Community Pharmacist, Ethiopia