Accounting and Auditing

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A Research Paper on: Factors Affecting Resource Mobilization and Utilization By Ngos in Ethiopia: The Case of Selected International Ngos
(A.A.U., 2023-06-07) Wondwosen Ketema; Habtamu Berhanu (Dr.)
The study mainly intends to explore factors that affect resource mobilization and utilization among selected International NGOs operating in Ethiopia. It is necessary to evaluate factors that affect resource mobilization and utilization, eighteen NGOs and donor related government authority audit firm were considered as a case study. The research used a mixed research approach by which both descriptive and explanatory. The study included 100 participants and due to the small target population, this study used the entire population. The quantitative and qualitative study was conducted to collect information from primary and secondary sources. For this research, a structured and standardized questionnaire was conducted. The data were analyzed by using the STATA software system to analyze the collected data which have been presented using tabulation. According to the conclusion of the study, strategies of resource mobilization adopted by NGOs, external factors and donor financial and associated requirements are important variables influencing the resource mobilization and utilization selected international NGOs. The study recommends that to meet effective resource mobilization and utilization, NGOs should emphasize on factors of resource mobilization and utilization such as strategies of resource mobilization, external factors, and the effect of donor financial and associated requirements
Accounting Information Systems and Business Performance: The Case of Commercial Bank of Ethiopia
(A.A.U, 2021-01) Kebede, Abraham; Berhanu, Habtamu
The purpose of the study was to identify the relationship between information system success and business performance as well the extent of moderating effect of Accounting Information System effectiveness on the above relationship of Commercial Bank of Ethiopia (CBE). The researcher used both primary and secondary data and used the explanatory research design. The researcher used a random sampling technique and an online questionnaire through the google platform to the CBE branch staff and customers and used Pearson correlation, multiple regression, and moderate regression to justify the objective of the study. The primary data are were collected through online based structured questionnaires and based on valid and complete sample responses of 108 employees and 108 customers of CBE selected based on stratified random sampling method. The finding of this study showed that IS success has a positive and significant impact on business performance and AIS effectiveness has a positive and moderate effect in affecting the relationship between IS success and business performance based on Service Profit Chain (SPC) model. Therefore, the researcher recommends companies should integrate information quality, service quality and system quality in designing IS framework design in a holistic approach and take into consideration the effectiveness of AIS as moderating factor to benefit the level of business performance expected from the IS model.
Accounting Practices of Small and Medium Sized Enterprises and its Effect on Access to Finance in Addis Ababa
(A.A.U, 2011-06) Mosisa, Tafa; Laxmikantham, P (Dr)
This study seeks to examine the accounting practice of small and medium sized enterprises and Its effect on access to finance in Addis Ababa. identifies the sectors the key to unlocking the economic potentials of the country. However, the sector is constrained by a number of factors which include among others minimum or poor accounting practice and difficulty in accessing credit. facilities. For the achievement of the objective of the study quantitative research approach particularly survey design were used and the data obtained were analyzed using descriptive statistics and ordinary least square regression. The study revealed that the majority to the studied firm has no formal accounting practice. The study also revealed that the major sources of finance available .for the establishment and expansion of SMEs in Addis Ababa are personal saving, microfinance, money form Fiends or relative, iqub and less From banks. The result of ordinary least square regression evidences that variables such as capitol, manager education level and age of the .firms are the significant determinants of firms' accounting practices whereas the problems significantly associated with access to bank credits are the demand for collateral, accounting practice or formal accounting information and age the farm
Accounting Reform Results and Challenges at Selected Federal Public Bodies of Ethiopia
(Addis Ababa University, 2018-03) Demissu, Lemma; Degefe, Duressa (PhD)
This study examines the Ethiopian government accounting reform results and challenges with the view point of examining what diagnostic problems identified initiating the reform, what measures undertaken to change the situations, what results achieved during the implementation and unclosed issues of the reform. For this study the researcher gathered primary and secondary data, analysed and interpreted the data. The primary data were collected through conducting survey on structured questioners, interviews and discussions with experts and heads of finance and audit functional units of the selected institutions. Researcher’s personal observations were also incorporated as primary source. The secondary data were collected through reviewed relevant manuals, assessments, public finance proclamations, regulations, directives and other government official documents and publications. Then the study identified that the accounting reform exhibited several success results including transforming the base from single entry and pure cash base to modified cash base accounting, the introduction of self-accounting and auditing, improvement in quality of the financial statements, the development of unified chart of accounts, comprehensive legal frameworks and integrated financial information systems. However, still having competent and professional human resource, stable, efficient and sustainable financial information technology, more advanced system of accounting records oriented with the new public finance management are challenges and unclosed issues of the reform. Therefore, the study concludes that further reforming the Ethiopian government accounting system is necessary.
Adoption of Electronic Banking System in Ethiopian Banking Industry: Barriers and Drivers
(A.A.U, 2012-04) Gemechu, Ayana; Subramanian, Ulaganathan(Dr.)
This thesis aims to examine adoption of E-banking in the Ethiopian banking industry with respect to the barriers which can influence firms from taking advantage of E-banking system and expected benefits derived by adopting the system. The study was conducted based on the data gathered from four banks in Ethiopia; three private banks (Dashen bank, Zemen bank and Wegagen bank) and one state owned bank (commercial bank of Ethiopia). A mixed research approach was used to answer the research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the E banking system in Ethiopia. The study statistically analyse data obtained from the survey questionnaire. A research framework developed based on technology-organization environment framework and Technology acceptance model to guide the study. The result of the study indicated that, the major barriers Ethiopian banking industry faces in the adoption of Electronic banking are, security risk, lack of trust, lack of legal and regulatory frame work, Lack of ICT infrastructure and absence of competition between local and Foreign banks. The study also identified perceived ease of use and perceived usefulness as a driver of adopting E-banking system. The study suggests a series of measures which could be taken by the banking industry and by government to address various challenges identified in the thesis. These measures include: Establishing a clear set of legal frame work on the use of technology in banking industry, supporting banking industry by investing on ICT infrastructure and banks needs to be focused on technological innovation competition rather than traditional bases of retail bank competition.
The Adoption of International Financial Reporting Standards (IFRS) in Ethiopia: Benefits and Key Challenges
(A.A.U, 2012-05) Fantahun, Fikru; Laxmikantham, P (Dr)
This study aims to examine the adoption of international Financial reportitt's standards ([FRS) in Ethiopia. the study focuses on examining the benefits and challenges of [FRS including the factors that could influence its adoption. to answer research questions and test the hypotheses the study adopted the mixed research approach. the questionnaire data were analyzed using descriptive statistics, correlations, and multiple linear regression analysis and data from interview and document reviews were interpreted qualitatively. The results show that [FRS adoption in Ethiopia will result in a number of important benefits to a wide range of stakeholders. high cost of adopting, the complex nature, lack of proper instructions from regula ton) bodies for implementing [FRS, as well as [FRS's emphasis on fair value accounting, are listed among the most important challenges of [FRS adoption. the study also find that with the exception of government policy the other four variables which are professional bodies, capital market, educational level and company size significantly influence the adoption of [FRS in Ethiopia. Finally, the thesis displayed practical implications for the government of Ethiopia and regulaton) bodies in setting a firm deadline for the [FRS adoption and in following the proper application of all the adopted standards. The findings also suggest that a rigorous [FRS capacili) building program should be embarked by the government, all regulaton) bodies, firms and tmining institutions in order to provide the needed manpower for [FRS implementation.
Advanced Management Accounting Techniques in Manufacturing Firms in Ethiopia
(A.A.U, 2011-06) Bogale, Ermias; Duressa, Degefe
In order to survwe and remam competitive the manufacturing firms are under increasing pressure to become more efficient in managing and controlling their costs. This paper examines the level of advanced management accounting practices in manufacturing firms of Ethiopia and it examines the relationship of some theoretical factors that influencing the usage AMATs. The usage or its level of advanced management accounting techniques increased in the last five years and this implies that the manufacturing has awareness about this techniques. To examine the relationship of theoretical factors that might affect the usage of AMATs the paper used Pearson correlation and cross tabulation. As the Pearson correlation coefficient indicates usage of AMATs and usage of advanced manufacturing technology has strong relationship. In the regards of the Traditional Management Accounting Techniques, it uses widely and increased in the last five years. To keep pace with the world changing management accounting environment, Ethiopian manufacturing firms should use the newly developed techniques.
Agency Banking in Ethiopia: The Case of Wegagen Bank Sc and Lion Bank Sc
(A.A.U, 2020-12) Negassi, Mesfin; Alem, Hagos(Phd)
Now a day information Technology is highly important in every human activities which reduce many complications in our day to day activities. Agency banking is one of the banking service technology which enable customers to get financial service even without going to branches of the bank. The main objective of the study was to assess the development status of Agency Banking services in Ethiopia by taking the experiences of two banks (Wegagen Bank S.C and Lion Bank S.C) and agents participating in the development of the Hellocash MMS provision as a case study. The researcher use primary and secondary source of data in the study. The questionnaires were developed for sample employees and agents of Wegagen Bank SC and Lion Bank SC. In addition, Interview question was developed for Key informants with knowledge and required experience on the Hellocash pilot project to collect information regarding the viability of Hellocash MMS business model for agents and banks. Secondary data such as reports of banks, 12 months electronic records of customers (subscribers of Hellocash MMS) transactions data and the National Bank of Ethiopia mobile and agent banking directives were investigated in the study. The collected data was analyzed using descriptive and inferential statistics. The result of the study shows that the development of mobile and agent banking depends on the existing regulatory situation on Agency Banking services in Ethiopia as well as on specific factors such as amount of agent/Bank revenue from the Hellocash MMS, Cost reduction, security and reliability, Customer service and convenience
Analysis of Factor Influencing Access to Finance and its Availability for SMEs in Addis Ababa
(Addis Ababa University, 2018-05) Ayalneh, Menberu; Degefe, Duressa (PhD)
This thesis aims at investigating the factors influencing of access to finance and its availability for Small and Medium Scale Enterprises (SMEs) in the Addis Ababa by using both survey and econometric methods. Specifically, the thesis assesses the impact of firm characteristics, collateral requirement, cost of borrowing and awareness of funding opportunity on the accesses to finance and its availability. The study employs mixed methods research approach. The quantitative aspect of the study is based on survey of a randomly selected 204 SMEs owner/manager, shareholders and employee/manager and 50 participants from six banks and seven MFIs employee in Addis Ababa. While the qualitative component employs review of relevant documents related to accesses to finance in Ethiopia. The outcome of a study reveal that firm characteristics, collateral requirement, cost of borrowing and awareness of funding opportunity have a significant relationship with the accesses to finance and its availability. Furthermore, the result from descriptive nature of structured questioner confirmed that all factors in this research have impact on the accesses to finance and its availability. It also revealed that SMEs use their own savings and profit as well as “ekub” as a major source of finance beside banks and MFIs contribution. Having in adequate collateral, lengthy process of loan and high interest rate are discovered as major obstacles to have loan from Banks and MFIs. These findings expected to help both parties SMEs as well as financial source providers in the development of appropriate strategies in filling the gap towards certain mutual benefit on collateral requirement and interest rate that contributes in growth of the nation as well to the economy.
Analysis of Financial Performance of Selected Commercial Banks in Ethiopia
(A.A.U, 2022-02) Beyene, Ashenafi; Fufa, Takele
The purpose of this study was to analyze the financial performance of commercial banks in Ethiopia using the CAMEL method. The research was carried out on ten commercial banks, using data from their annual reports from 2011 to 2020. The overall goal of this study was to investigate the interconnection between CAMEL ratios and profitability, as well as the effects of CAMEL variables, bank size, and operating cost efficiency on profitability measurements of return on asset, as well as to rank banks included in this study based on their financial performances. The study used a quantitative technique from one of the three business and social research approaches. In addition to CAMEL factors, this study employed ROA as a dependent variable and bank size and operating cost efficiency as independent variables. For econometric analysis and descriptive statics for CAMEL ratios, bank size and operating cost efficiency, the researcher employed data from annual report of the banks. To test the hypothesis and evaluate the relative importance of each independent variable included in the CAMEL framework to explain dependent variables, fixed effect regression analysis was performed. The econometric analysis revealed that asset quality, earning quality, liquidity, bank size, and operating cost efficiency were significant variables in explaining ROA, although capital adequacy and management efficiency were not. According to the study, banks shall concentrate on raising their total asset by mobilizing deposits and converting them to loans, as total asset or bank size is a determinant factor in raising return on asset.
Analyzing Accounting and Financial Reporting Practice of Non-governmental, Not-for-profit Organizations in Addis Ababa.
(A.A.U, 2011-06) Mala, Mesfin; S., Laxmikantham (PhD)
The number of NGNFPOs in Ethiopia and their activities has multiplied in the past three to four decade but little information exists on how well these organizations report on their Performance to their constituents and the general public . The purpose of this study is to Examine and appraise exist in g accounting and fin uncial reporting practices of NGNFPOs, with a view to high light the complains and deviations from the statutory stipulations and accounting standards in trend. It also seeks to understand accounting processes and Financial reporting practices in NGNFPO s and the conditions that sustain or Improve those processes and practices. Furthermore, this stud y provides an insight into the accounting and financial reporting practices of NGNFPOs so as to provide the extent to which NGNFPO meet statutory stipulations, accounting standards, and other legal Requirements. This involved the examination of over 69 annual reports (both audit report s and annual activity reports) o f NGNFPOs and the administration of a survey instrument, documentary analysis and in -depth interview setting . This study employed pragmatic worldviews of research design, which applies to mixed Method research in that inquirers draw liberally from both quantitative and qualitative Assumptions when The number of NGNFPOs in Ethiopia and their activities has multiplied in the past there to four decade but little information exists on how well these organizations report on their performance to their constituents and the general public. The purpose of this study is to examine and appraise exist in g accounting and financial reporting practices of NGNFPOs, with a view to highlight the complains and d aviations’ from the stat story stipule lat ion s and accounting standards in trend. Ital so seeks to understand accounting processes and Financial reporting practices in NGNFPO s and the conditions that siesta in o r Improve those processes and practices. Furthermore, this study provides an insight into the account in g and financial reporting practices of NGNFPOs so as to provide the extent to which NGNFPOs meet statutory stipulations, accounting standards, and other legal requirement ~. This involved the examination of over 69 annual reports (both audit Report s and an nu al activity reports) of NUNFPOs and the administration of a survey instrument, do cu me ntaryanalys is and in -depth in tereview setting. This stud y employed pragmatic worldviews of research design, which applies to mixed method research in that inquirers draw libeberall from both quantitytative and qualitative assumptions when they engage in their research to address research problem. Mixed methods approach, which is believed to mitigate the biases of quantitative and qualitative approaches, is one in which a researcher tends to base knowledge claims on pragmatic grounds employing strategies of inquiry that involve collecting both quantitative and Qualitative data either concurrently, sequentially or transfonnativlly to best understand research problems (Creswell, 2009).
The Application of Management Control System in Ethiopian Commercial Banks
(A.A.U, 2011-06) Eshetie, Aichew; P., Ulaganathan(Dr.)
Banking sector is one of the most successful financial institutions in Ethiopia, however, there is virtually no formidable study on management control system about this sector. The increasing knowledge and understanding on the application of management control system, for the area in which this research was undertaken by benchmarking of the same research undertaken in other country, were taken as the major initiators of this study and were the rationale to the research. This study focused only the application of management control system in Ethiopia Commercial Banks even if there were different managerial issues in the banking industry at the head and branch offices as well. An institution based cross sectional descriptive study with analytic components was conducted in Ethiopian commercial banks which are functioned at Addis Ababa. The study employed both quantitative and qualitative study approaches. Study population for the survey was employees, officers and mangers of the banks. Besides, for the qualitative part, key informant interviews were conducted with mangers and officers of the banks. A questionnaire with five Likert scale for the survey which is mainly used for quantitative part, and Semi-structured interview guide for the qualitative were used as data collection tools. SPSS version J 9 for windows was employed to perform statistical analysis. Findings were displayed using tables, and pie-charts. The regression results show that strategic planning and management; and performance measurement have positive and statistical significant contribution on management control system of Ethiopian commercial banks. this is as similar result with (Sinikka 2007).Besides, the commercial banks are competing mainly in service and many of them adapting differentiation strategy. The priority of the majority of commercial banks is customer retention. Commercial banks are encouraging employees to upgrade their knowledge and skill on the basis of experience or service offer to the bank. However, some problems were also there ; human capital, benefit entitlement t, liquidity and responsibility center. There fore, the commercial banks need to give due attention for these problems, giving and preparing continuous training for employees and evaluating training results.
The Application of Management Control System in Ethiopian Commercial Banks
(A.A.U, 2021-02) Haileleul, Tigist; Kassie, Dr. Abebaw
This paper attempts to investigate the application of management control system in Ethiopian Commercial Banks.Banking sector is the most successful among the financial institutions in Ethiopia; however, there is practically no formidable study on management control system about this sector. The objective of this study is to assess the application of management control system in Ethiopia Commercial Banks. An institutional based cross sectional descriptive study was conducted in the selected commercial banks of Ethiopia which are functioning in Addis Ababa. The study used both quantitative and qualitative study approaches. Study population for the survey was CBE employees mostly mangers of the banks.From the total of 18 commercial banks in Ethiopia on the basis of the establishment date and category as eldest, older and younger banks the researcher purposively selected 6 commercial banks and examined in this study.The total number of 219 respondents drown from CBE employees. Stratified sampling technique was appliedso as to obtain the required sample size of 219 on the basis of the establishment date. Primary data was collected through self-administered questionnaire. A questionnaire with five Likert scale for the survey which is mainly used for quantitative part. STATA software package was employed to perform statistical analysis. Findings were displayed using tables and charts.The result of the study shows that CBE’s apply various management control practices and techniques such as planning and control, strategic planning and management, performance measurement, and compensation and benefit plan that contributes for the management control system in Ethiopian commercial banks. Key words: Management control system, commercial bank, planning and control, strategic planning management, performance measurement, and compensation and benefit.
Appraisal of Woreda-level Fiscal Decentralization in Addis Ababa City Government: with Particular Reference to Selected Woredas
(Addis Ababa University, 2017-06) Ansaw, Eyob; Gebremedhin, G/Hiwot (Ato)
Fiscal decentralization is seen as part of a reform agenda in developing countries to strengthen regional and local governments. It is believed that it improves the efficiency of public service delivery through preference matching and allocation efficiency. In light of this, this study was conducted to assess the practices of Woreda level fiscal decentralization in Addis Ababa City Government. In doing this study, explanatory mixed method research design was followed. Subjects of the study were government officials working in selected Woredas and sub-cities of Addis Ababa city. In the study, multi-stage sampling technique was used to select representative respondents. To this effect, one hundred ninety-two participants were selected using multi-stage sampling technique. Besides, sub-city and Woreda Finance and Economic Development Bureaus officials were purposely selected to conduct key informant interviews. The data gathering instruments were questionnaire, key informant interviews, and document analysis. The study followed statistical tests to test the research hypotheses. It applied Kruskal Wallis test of significance. The study involved strict respect for informed consent, voluntary participation, and confidentiality. The findings of the statistics tests indicates that respondents’ responses concerning autonomy of Woredas in planning and budgeting, revenue generation and retention, expenditure assignments were significantly different. This implies that there is absence of uniformity in the practices of these aspects of fiscal decentralization in the city. On the contrary, the respondents’ response concerning the functionalities of institutional and legal frameworks, inter-governmental fiscal relations, challenges, and constraints of fiscal decentralization, were not significantly different. In general, the practice of fiscal decentralization in the city was limited as existing institutional and legal frameworks were in short of clarity and uniformity. Respondents stated that Woreda administrations had weak revenue base, and need clear planning and budgeting, and expenditure assignment autonomy. Based on the findings of the study, the research hence recommended that existing institutional and legal frameworks should be structured in the way that it enables Woreda administrations to generate and utilize sufficient revenues, plan and budget their own activities, have clear autonomy of expenditure assignments. Inter-governmental fiscal relations should also be planned to reduce the vertical imbalances observed at Woreda Administration level.
Assessing Determinants of Taxpayers' Voluntary Compliance: in the Case of Addis Ababa Number One Medium Taxpayers Branch Office
(A.A.U., 2022-11-06) Aklok Kassa Yimam; Abebaw Kassie (PhD)
The study aimed to examine the impact of tax audits on taxpayers’ compliance in the case of Addis Ababa number one medium taxpayer using cross-sectional data from tax auditors and taxpayers a sample of (60 tax audits and 228 taxpayer) respondents. The data generated to meet these objectives were collected via closed-ended structured questionnaires. Out of 60 selected tax auditors 52 respondents’ was responded to the questionnaire and Out of 228 selected taxpayers 196 respondents’ was responded to the questionnaire .To realize the research objectives descriptive analysis method was employed using SPSS version 26. The research found that the tax auditors observation about types of tax audit in relation to voluntary tax compliance, the highest percentage 38.50 percent of tax auditors confirmed that field tax audit is better for tax compliance, on the contrary the highest percentage 32.10 Percent taxpayers was mentioned that non of any types of tax audit is better for tax compliance. This numbers showed that the taxpayers and tax auditors had different kno whow about the types of tax audit. The researcher was tried to investigate the taxpayers observation about the frequency of tax audit schedule, the highest percentage 43.4 percent of taxpayers was mentioned that tax audit office audit schedule was once within four years, on the contrary the highest percentage 48.1 percent of tax auditors confirmed that their audit schedule once in a year. This numbers showed that the taxpayers and tax auditors had different knowhow about the tax office audit schedule. Based on the final observation of tax auditors and taxpayers about the primary purpose of tax audit, 50 percent of taxpayers and 61.5 percent of tax auditors were believed that tax audit is used to achieve tax revenue collection targets, instead to improve the general taxpayer’s compliance.
Assessing The Practice of Internal Auditing In the Case of Ethiopian Electric Utility (EEU)
(AAU, 2024-02-02) Zehara Beshir; Abebaw Kassie (PhD)
The objective of this study was to assess the internal audit practices in Ethiopian Electric Utility (EEU) head office and the four district offices in Addis Ababa. This study employed a descriptive design with mixed research approach. The primary data was collected from 41 respondents Ethiopian Electric Utility (EEU) head office and the four district offices in Addis Ababa. Then, descriptive statistics analysis was done through SPSS version 26. The results of the study showed that the practice regarding the performance of the internal audit work, internal audit charter and auditors’ level of proficiency and due professional care was high. The practice of internal audit independence and objectivity and scope of the internal audit work was moderate. However, the practice of EEU regarding management support for internal audit was poor. The results of the study also showed that the use of ERP system contributes for the good practice of internal auditing. Based on the findings of the study, it was recommended that the organization must prioritize and foster a culture that values objectivity and independence in internal audit through the establishment of clear policies, appropriate training, unrestricted rights of access to all information and records to support the internal audit function. The organization has to facilitate the internal audit works by allocating sufficient budget, recruiting more adequate and competent internal auditors and invest in the right technology that are easy to use, secure and compatible with existing systems to strengthen the internal audit practice.
An Assessment of Bank Fraud and its Management in Ethiopia Commercial Banks
(A.A.U, 2011-06) Aragie, Muhammed; S., Laxmikantham (PhD)
Organizations in Elhiopia. particularly banking corporations to day are more susceplible to Fraud crime than ever before. This study aims at finding practical means of minimizing the Incidence of fraud in Erhiopia, both private and governmentowned commercialercial banks. During the course of the investigation efforts were made to identifY various causes result bank staffs to commit fraud,the characteristics shared by most Fraud acts in the sector, means employed in defrauding banks and at the same time determine the adequacy and effectiveness of Fraud detection and prevention systems employed by banking corporation. Questionnaire survey techinique was employed to seek the respondents' (mallagers, accountants, and customer service officers at sample branch banks) perceptions on the all encompassing issues of fraud and its management in banking sector. Findings in the first place revealed that so many factors contributed to incidence of Falld in the banks amongst which are poor management of policies and procedures; inadequate working conditions; bank's staff staying longer on a particlliar job, and staff feeling Fustrated as a result of poor remunerations. Next to this, Faud prevention and detection systems adopted by banks are not effective and adequate t0 make effective management on Frauds committed through creating forged checks, opening new account, money transfer. employment application, etc. Finally, the study offered suggestions as to how the problems so identified could be mitigated.
Assessment of Budget Control: The Case of African Medical and Research Foundation (AMREF) Ethiopia
(A.A.U, 2020-12) Selamawit, Melaku; Tekalign, Nega(PhD)
Effective utilization of funds can be expressed in terms of compliance to the approved limit, purpose, and time frame. This can be attended by applying proper budget control mechanisms. This study was conducted to assess the budget control practices in NGOs by taking in AMREF Ethiopia as a case. The study applied qualitative research approaches, with the intention to understand deeply the budget control procedures. 30 AMREF Ethiopia staffs who are directly working in budget and finance management area were selected. Primary data were collected through observation, discussion with 3 focus groups, and in-depth interview with 6 staffs. Secondary Data were collected by reviewing organizational manuals and reports. The findings of qualitative analysis demonstrate that, the budget development process lacks participation of concerned staffs and the budget monitoring process lucks accountability for variances. To improve compliance spending it is suggested that NGOs need to enhance the participation of employees who are engaged in budget implementation, increase their motivation to attend the target, provide capacity building trainings in the area of budget and financial management, give attention for the overall budget process specially in budget formulation and performance review meetings to maintain efficiency in using common resources, and to increase coordination and communication with in departments and units.
Assessment of Budget Management Practice in Public Organizations in Case of Oromia Finance and Economic Cooperation
(Addis Ababa University, 2019-06) Feyera, Hailu; Yitayew, Abebe (PhD)
This study examines Budget management practice in public organizations in case of Oromia Finance and Economic Cooperation. The objective of the study was to investigate budget management practice evidenced from Oromia Finance and Economic Cooperation. To achieve the objective of the study, the study adopts descriptive research design and mixed research approach, furthermore, stratified and purposive sampling techniques was used to obtain information from respondents. More specifically, the data was collected through primary and secondary source of data over the study period of 2006-2010EFY. Particularly, the primary data was collected through questionnaire and observation while secondary data was collected from different documents. the study findings indicated that; budget preparation of region was made without considering market price and reasonable cost, budget implementation & controlling starts with identification of the objectives and it end up with monitoring, adjustments and providing feedback for the necessary corrective measures. The study concluded that in order to enhance the performance of the budget holders under Oromia Finance and Economic Cooperation. Bureau there must be properly integrated budget and plan of the bureau and also properly implement and controlling the budget through encouraging the internal controls and audit performance of the approved budget. This study suggests that; budget holders shall make budget preparation based on estimation of market price and reasonable cost.
Assessment of Budget Preparation and Utilization in the Case of World Vision Ethiopia
(A.A.U, 2021-10) Yassin, Sintayehu; Kassie, Abebaw (PhD)
The purpose of this study was to assess budget preparation and budget utilization in World Vision Ethiopia. The study focused on budget preparation, challenges in budget implementation, budgetary monitoring and control and utilization activities undertaken during the project cycle periods. The analyst employed a cross-sectional descriptive study design and also a combination of quantitative and quantitative research approach was used to collect and analyze primary data. In order to collect primary data a survey instrument was adapted from different business literatures and by using stratified and purposive sampling techniques 122 questionnaires were distributed to management, supervisory, finance and program/project coordinator staffs of World Vision Ethiopia and only 116 questionnaires were fully filled and returned with a 95.1% response rate. The survey data were analyzed through descriptive statistics, using SPSS version 21. Budget performance reports, financial accounts, and manuals were also used to gather secondary data. The study finding revealed that the overall budget preparation and utilization practice in the organization have faced the inability of user department to utilize the allocated budgets effectively and new projects or donors having different budgeting guidelines and come with new set of rules which take time to learn, resulted underutilization of budget. So the study recommended that the organization should have a strong monitoring and control of budget by implementing variance analysis regularly and also building a strong audit system and provides training on budgeting to their staffs.

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