Assessment On The Implementation Of International Public Sector Accounting Standards/Ipsas/ In Non For Profit Organizations
| dc.contributor.advisor | Abebe, Yitayew (Ph.D.) | |
| dc.contributor.author | Hiwot, Ayele | |
| dc.date.accessioned | 2020-08-27T08:16:34Z | |
| dc.date.accessioned | 2023-11-04T09:37:46Z | |
| dc.date.available | 2020-08-27T08:16:34Z | |
| dc.date.available | 2023-11-04T09:37:46Z | |
| dc.date.issued | 2020-05 | |
| dc.description | A Thesis Submitted to the School of Graduate Studies Addis Ababa University College of Business and Economics Department of Public Administration and Development Management in Partial Fulfillment of the requirements of Masters of Arts in Public Management and Public Policy | en_US |
| dc.description.abstract | Ethiopia adopted the international financial reporting standard, International Public Sector Accounting Standards(IPSAS), with proclamation 847/2014 by giving full mandate to Accounting and Audit Board of Ethiopia (AABE). The study aimed on assessing any challenges faced and types of challenges in time of implementation of IPSAS and the important factors to consider while implementing IPSAS to non for profit organizations. The researcher collected data from primary and secondary sources, using questionnaires, interview and document review. The study revealed that IPSAS implementation challenged in Not for profit organizations (NGO’s) by less partner engagement, low capacity in technology, arrangement of implementers. In addition to that, specialists’ competency, extraordinary investment cost, less feasibility in given time, local standard compatibility and appropriateness to not for profit sector are contests to implementation. Further, information, communication, and monitoring and evaluation gaps are encounters for IPSAS implementation in NGO’s. Professionals suggested that for the factors that have a role in effective implementation of IPSAS are practical training, worker’s stability, management commitment, awareness creation, and law cooperation. The use of common language to bring uniformity across cultures and governments in the Public sector is also key. Finally, the researcher recommends that AABE experts need to work closely with Consultants, NGO management teams, professionals to ensure IPSAS implementation in all NGO’s. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/22153 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Investment cost | en_US |
| dc.subject | Partner engagement | en_US |
| dc.title | Assessment On The Implementation Of International Public Sector Accounting Standards/Ipsas/ In Non For Profit Organizations | en_US |
| dc.type | Thesis | en_US |