Accounting and Auditing

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Browsing Accounting and Auditing by Subject "Addis Ababa"

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    Challenges and Opportunities of Private Manufacturing Investment Firms: The Case of Addis Ababa Kality Sub-city
    (Addis Ababa University, 2019-01) Atenaf, Yehuala; Sewale, Abate (PhD)
    This research paper aims to investigate the challenges and opportunities of private investment (manufacturing sector) in kality cub city Addis Ababa. Clear understanding of these challenges will enable policy makers and concerned bodies to develop suitable investment strategies, business models, and processes. To address the research objective 211sampled respondents were selected. A proportional stratified sampling method was used. 211 questioners were distributed; from which 154 sample respondents replied appropriately to the questionnaire. Data gathered were analyzed based on these 154 responses using SPSS 20 software package. Descriptive statistics research design was employed. All out puts were reported using frequency, percentage and mean results. The result indicates that infrastructural challenge, quality problem, lack of access to market, absence of skilled man power and low labor productivity, in-satisfactory credit access, in appropriate legal framework and Bank regulations to get capital for projects are the major challenges. Cheap labor force, excellent climate and, industrial park development are the opportunities for private manufacturing firms in Addis Ababa kality sub-city. Therefore, Reforming Public Education, Build a better educated and trained workforce, Training employees Within Industry, and industry Park Development Program is a useful instrument for effective land usage, eliminate the problems in logistics and custom service, expand investments
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    Factors that Help to Reduce Corruption: Case Study on the Federal Public Procurement of Ethiopia
    (Addis Ababa University, 2016-01) Gebremedhin, Haftom; Emerei, Asmare (PhD)
    The purpose of this study was to establish the factors that help to reduce corruption in the federal public procurement of Ethiopia. Corruption on public procurement has become a burning issue today especially in the federal government where large and complex procurement takeover. The study used a descriptive survey method. Out of 127 government organizations operating in Addis Ababa; the researcher randomly selected 52 budgetary institutions (Represented by 52 procurement heads/officers, auditors, finance heads/ senior experts and lawyers). Descriptive statistical techniques were used and findings were presented in forms of tables, charts and graphs using code and percentages. The research findings revealed that all the variables (existence of legal framework, effectiveness of transparency and e-procurement) were statistically significant that affect the reduction of corruption in public procurement. Based on the findings the researcher recommends to use competitive tendering and limit the use of exceptions and single-source procurement to reduce corruption; develop ethics training programmes for the procurement workforce to reduce corruption; develop an appropriate strategy for the integration of secondary policy objectives in public procurement systems; employ appropriate impact assessment methodology to measure the effectiveness of procurement legal framework in achieving secondary policy objectives; establish clear lines for oversight of the public procurement cycle; develop a system of effective and enforceable sanctions; handle complaints in a fair, timely and transparent way; conduct procurement auditing regularly and develop cooperation between OFAG, FEACC and PPA and implementation of e-procurement system key word Reduction of corruption, Legal framework, transparency, E-Procurement, Public Procurement, Addis Ababa, ethiopia.
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    The Impact of Computerized Accounting Information System on Audit Risk: The Case of External Auditors Engaged in Addis Ababa
    (A.A.U, 2011-06) Telila, Keno; Duressa, Degefe (PhD)
    The study has been carried out in Addis Ababa, Ethiopia. The influence of computerized accounting information system on audit functions and the major risk that are associated with auditing in such environment have been approved by the literature relating to both developed and other developing countries. However, the impact of IT-based accounting system on audit risk has not been assessed in Ethiopia, particularly, in Addis Ababa. So, th is research fills the existing gap by evaluating empirically the influence of the utilization of Computerized Accounting Information System on the level of audit risk in the study site. The overoll objective of the study is to evaluate the impact of Computerized Accounting Information Systems on the level of audit risk the case of external auditors engaged in Addis Ababa. It seeks to identify whether the level audit risk considerobly changed due to implementing this system by the audit firm clients in the targeted area. The study used both quantitative and qualitative (mixed) approach. The research finding tries to answer questions like whether audit risk was affected due to implementation of IT-based accounting system. Self-administered questionnaire has been corried out to meet the desired objective and to address the study problem. The major findings of this study are severol variables altered audit risk related to implementing the system. These are: lack of segregation of duties; lack of awareness of the issue, problems and risk associated to the system; disappearance of audit trial; unsuitable audit approach; lack of IT training for both client staffs and auditors in such environment; lack of back up data; complexity of the system; absence of adopting advanced audit software; weakness of client internal control system and audit firm financial cost concern.