Professionalization of Accountancy in Ethiopia: Trends and Challenges
| dc.contributor.advisor | Wollela, Abehodie (PhD) | |
| dc.contributor.author | Muridu, Sirage | |
| dc.date.accessioned | 2019-10-22T10:54:02Z | |
| dc.date.accessioned | 2023-11-04T07:57:34Z | |
| dc.date.available | 2019-10-22T10:54:02Z | |
| dc.date.available | 2023-11-04T07:57:34Z | |
| dc.date.issued | 2019-06 | |
| dc.description | A Thesis Submitted to the School of Graduate Studies of the Addis Ababa University in Partial Fulfillment of the Requirements for the Award of the MSC Degree in Accounting and Finance | en_US |
| dc.description.abstract | This study examines the professionalization of accountancy in Ethiopia focusing on trends and challenges. The study adopts a qualitative research approach in which interviews with key informants and document reviews are used as main data acquisition methods. The result of the study reveals that the progress in developing local professional accountancy qualification in Ethiopia is quite slow as Accounting and Auditing Board of Ethiopia (AABE) neither made joint examination arrangements nor facilitate the merging of indigenous professional accountancy associations for the establishment of Ethiopian National Accountancy Association (ENAA). The result also shows that after the enactment of the 2014 financial reporting proclamation, changes in the financial reporting practice and regulation have been experienced in the accountancy profession of Ethiopia. Further, the result of the study shows that the existence of a regulatory body has the potential to improve the financial reporting quality. Furthermore, the result of the study reveals that the indigenous professional accounting associations of Ethiopia are not able to perform core functions of professional accounting organization as they are vulnerable to resource constraints, absence of member’s commitment and lack of support from the regulatory bodies. Besides, the results also indicate that the accountancy profession of Ethiopia is facing challenges including the absence of strong accountancy body, lack of communication among accounting stakeholders, unsatisfactory performance of AABE. Given these findings, the study suggests that AABE, the indigenous professional accountancy associations, and other concerned stakeholders has to build their capacity to enhance the accountancy profession of Ethiopia. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/19577 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Ethiopia | en_US |
| dc.subject | Financial reporting proclamation | en_US |
| dc.subject | Professionalization of accountancy | en_US |
| dc.title | Professionalization of Accountancy in Ethiopia: Trends and Challenges | en_US |
| dc.type | Thesis | en_US |