The Challenges of Internal Revenue Generation and administration in The Ethiopian Public Higher Education Institutions: A Case Study of Addis Ababa University
No Thumbnail Available
Date
2016-01
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
The public higher education in Ethiopia is increasing from few reached to thirty four. At the same time students enrollment has increased dramatically. The higher education in Ethiopia has mission to do teaching, research and community service. To execute their mission the federal government is allocate budget. However, government could not cover the budget needed to accomplish their entire mission. As a result the public higher education expected to generate internal revenue to cover up at least some of their budget needed. The public higher education has to be supplemented their budget by their internal revenue generated. However, the public higher education internal revenue generation is not diversified sufficiently and significantly except continuing education.
In this study the challenges of internal revenue generation and administration in the public higher education in the case of AAU has analyzed. The study employed a case study with mixed research design to triangulate the result of the analysis from different source of the data. A secondary data of ten years continuing education student’s enrollment and the revenue generated from Book Center gathered from AAU register, office of Book Center and different payment rates collected from CDE office. While the remaining source of internal revenue such as constancy, training, workshop, restaurant, café and printing press a two years internal revenue data collected from the office of internal revenue generation and diversification. Moreover, a primary data through questionnaire, interview and FGD has been collected from employees and students. Accordingly, the study used the cost and benefits analysis to analyze secondary data and used SPSS software to analyze primary data.
Based on the above method of data collection and data analysis result is obtained and reported accordingly. According to the result obtained the major source of internal revenue generation in AAU is continuing education particularly the college of Business and economics and Institutes of Technology are generating more revenue than any other colleges and Institutions. While the remaining sources of internal revenue generation in AAU is not significantly generated compared with the continuing education. Moreover, AAU internal revenue generation and administration in AAU has a number of challenges. Weak revenue collection and utilization practices, the internal revenue sources administration is marginalized with the regular program. As a result they lack attention to facilitate their financial, human and general service matters.
Description
A thesis submitted to the Department of Public Administration and Developmental Management in partial fulfillment of the requirements for the degree of masters of Arts in Public Management and Policy
Keywords
Internal Revenue, Public Higher Education Institutions