Benefits and Difficulties of Adopting Ipsas on Non-Governmental Organization in Ethiopia
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Date
2022-11-08
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A.A.U
Abstract
The general topic of this study states that the benefit and difficulties of adopting IPSAS on NGO in Ethiopia. This study specifically observed on the problem of the statement that lack of awareness and knowledge for first identifying and understanding the benefit and difficulties of adopting IPSAS which makes difficult to run smoothly the process of adoption of IPSAS on NGO in Ethiopia. The objective of the study was to enhance the readiness and create awareness of NGO in Ethiopia for the smooth adoption of IPSAS. The researcher collected data from primary and secondary sources, using questionnaires, document review and interview. The researcher has employed close ended questionnaire to gather data, based on this 44 participants’ (Director, finance managers and finance officers) who understood IPSAS's objectives and were responsible for the adoption process. The selection was from Addis Ababa non-governmental organization and AABE by using purposive sampling. 33 of the population were responded and the researcher used a questionnaire based on likert scale to collect data. It was analyzed by use of tabulating, percent, mean, frequencies count and validity test by using SPSS version 20. This study has focused on identifying the benefits and difficulties of adopting IPSAS on eleven thematic areas namely transparency, accountability, comparability, decision-making, reliability, skill gap, implementation cost, and resistance, complex and comprehensiveness, technology and infrastructure. The findings of the study shows that, majority of respondents have strongly agreed on first identifying the benefit and difficulties of IPSAS and have awareness and readiness on them in order to speed up the adoption of IPSAS for NGO in Ethiopia.