Analyzing Accounting and Financial Reporting Practice of Non-governmental, Not-for-profit Organizations in Addis Ababa.
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Date
2011-06
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Publisher
A.A.U
Abstract
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).
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Keywords
Analyzing, reporting