Department of Accounting and Finance
URI for this collectionhttps://rps.wku.edu.et/handle/123456789/45801
Department of Accounting and Finance
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Item ASSESSING THE EFFECT OF CORPORATE GOVERNANCE ON THE INDEPENDENCY OF INTERNAL AUDIT FUNCTION: A CASE STUDY ON ETHIOPIAN PRIVATE COMMERCIAL BANKS(WOLKITE UNIVERSITY, 2021-12) ABUBEKER SEFAThe concept of internal audit independence is an area of concern for all commercial banks, it will continue to be an important issue that must be addressed.. Therefore, the study has established how the independence of internal audit is affected by various corporate governance factors among commercial banks in Ethiopia. Data was collected using structured questionnaires distribute to all internal audit department managers, heads of audit and inspection division and risk and compliance officers/managers of the 16 private commercial banks in Ethiopia. Data collected was analyzed by descriptive statistics aided by SPSS version 20 data analysis tool. A regression model was used to analyze the relationship between internal audit independence and level of corporate governance factors within a test of significance of 95% confidence level. The study has revealed that there is positive linear relationship between independence of Internal audit function and the corporate governance factors; corporate governance setting (CGS), senior management support (SMS),effect of Remuneration committee(ERC),effect of Qualification and Experience of internal audit staff(EQEIAS)), Effectiveness of audit committee (EAC)) and Perception of Internal audit independence (POI) among private commercial banks in Ethiopian ,The results of this study can inform bard of directors on the extent to which important factors factor are considered in the establishments of corporate governance they help the independency of internal auditItem ASSESSMENT OF FACTOR AFFECTING SAVING DEPOSIT MOBILIZATION IN CASE OF ABAY BANK WOLKITIE BRANCH(WOLKITE UNIVERSITY, 2023-05) ATALEL MULUThe main objective of this study is found out to the assessment of factors affecting saving deposit mobilization in case of abay bank in wolkitie branch. The relevant data for this study collected from both primary and secondary sources. To collect primary data self-administered questionnaire used. Whereas, secondary data collected via organizational records and written materials about the organization. Census used to collect data from employees because of they were few in numbers. The collected data effectively processed, Analyzed and presented by using percentage and tabulating. This study had found thaexistence of competitors, market fluctuation, low deposit interest rate, high limitation on providing loan and expansion of informal saving are the main factors. The data for these factors was collected from ABAY bank. In addition the study found that the saving deposit increasing at increasing rate between expected and actual saving deposit of the bank, comparing to the previous five years saving mobilization The saving deposit mobilization has affected by internal as well as external factors. From the external factor the existence of competitor and market fluctuation, Low interest rate and high limitation on providing loan are found to be the factor that affects saving deposit mobilizationItem ASSESSMENT OF FACTORS AFFECTING LOAN REPAYMENT PERFORMANCE IN OMO – BANK (IN THE CASE OF WOLKITE BRANCH(WOLKITE UNIVERSITY, 2023-05) ABENEZER TEKACommercial banks have a significant role in the development of one’s country’s economic development by providing credit and also a saving service for those productive clients. Though there are many factors that can affect the efficiency of the institution like, loan management and processing system, cash management, and loan repayment performance. This study was conducted with the aim of analyzing the factors that influence Banks loan repayment performance, specifically in omo bank in Wolkite town using primary data collected through a self-administered questionnaire. This study intends to assess the factors affecting the loan repayment performance of the beneficiaries of omo bank. In order to achieve this objective, the study was adopted a mixed research approach. Primarily data were collected from 20 institution employees holding different positions with using a self-administered questionnaire. For the data analysis, descriptive statistics including percentages, median and standard deviation were used to assess or described the phenomena that influence repayment rates.Item ASSESSMENT OF TAX AUDIT PRACTICE AND ITS EFFECTIVENESS IN ENHANCING TAX REVENUE THE CASE OF LARGE TAX PAYERS BRANCH OFFICE OF ETHIOPIAN REVENUE AND CUSTOMS ATHORITY(2018-06) MELAKU KINFEThe purpose of this study is to assess the tax audit practice and its effectiveness in enhancing tax revenue of large tax payers’ office. The study examines tax audit practice and its effectiveness with dimensions of experience and capable audit staff, tax payer’s record keeping, tax payer’s office information system, audit case selection and examination method, the type of audit used and frequency of tax audit influence audit effectiveness in LTO. In light of this objective the study adopted mixed research method of research approaches. Specifically, the study used survey of questionnaire analysis offices’ on tax auditors and team leader, and interview analysis on team leaders and process owners. Then tax auditors and team leaders were selected based on Census method, because, the target population studied is small. In large tax payer’s office there were 80 tax auditors supervised and lead by 10 team leaders managed by two process owners. Then the researcher distributed those questionnaires to the 90 tax auditors and team leaders, only 80 of them were returned. Consequently, Data was then analyzed on quantitative basis using inferential statistics (Anova and linear regression analysis) and descriptive statistics (frequency, percent, mean and standard deviation). Qualitatively interview was presented to process owners. The results of the study enable us to conclude that tax audit type, experience and capability of audit staff and audit case selection and examination method as a linear combination significantly influence tax audit effectiveness in the organization studied. However, tax payers record keeping, tax payers information system and frequency of tax audit were not significantly to undermine tax audit effectiveness. In the end, the study forwards the possible measures to be taken by the Ethiopian Revenue and Customs Authority to mitigate problems in tax audit operation. The authority should conduct further study to alleviate the problems which are related to tax audit.Item ASSESSMENT OF WORKING CAPITAL MANAGEMENT PRACTICE IN FIKIR SPRING WATER(WOLKITE UNIVERSITY, 2023-05-15) AMANUEL SHUMYEThis study's primary objective was to assess the working capital management practice of FikerSpring Water, a privately owned company it locate Agena near Wolkite town. This study wasconducted by taking the whole target population as respondents (census method) For this study. primary data collection was done by the researcher. The student researcher gathered primary data sources through structured interviews with the finance manager and by distributing an open and closed-ended questionnaire to respondents. Primary data sources were analyzed and interpreted through descriptive research analysis using tables and percentages about working capital management practices in Fiker Spring Water. The researcher uses the descriptive method of data analysis. The finding of the study showed many strengths and weaknesses of the company (Fiker Spring Water). Finally, the finding of this paper showed that even if Fiker Spring Waterselects many appealing cash control, inventory control, and receivable management techniques its overall working capital management practice in recent periods is weak and require further work. The student researcher recommends that organization should think of hiring qualified personnel for the position of financial management in their organizations.Item BENEFITS AND CHALLENGES OF USING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): A STUDY ON ETHIOPIAN PUBLIC ENTERPRISES(WOLKITE UNIVERSITY, 2020-06) BEKELE JARSA NESHIER, BEKELEInternational Financial Reporting Standards (IFRS) are set of Accounting Standards developed by International Accounting Standard Board (IASB) that is the global standards recognized for thepreparation of companies’ financial statements. This study examines benefits and challenge of implementation of IFRS in Ethiopian public enterprises which establish in accordance with financial reporting proclamation # 847/2014, the study also identifies the factors that facilitate implementation of IFRS in Ethiopian public enterprises. Primary data were collected through five Point Likert-scale questionnaires. The study used non-random sampling of judgmental technique to select 10 enterprises from 22 enterprises based on nearness of the company and time of establishment.SPSS used to analyze a data collected through questionnaire the questionnaire data were analyzed using descriptive statistics, correlations, parameter estimiat and Ordinal Logistic Regression analysis. The findings revealed that IFRSimproves effectiveness of financial reporting, provides greater reporting transparency,it reduce cost of capital, It provides better information for decision making, make confidence for lender,enables better risk management and provides greater creditability.The study also foud that IFRS Implementation have challenges. It is costly, IFRS increases the complexity of financial reporting, Lack of IFRS implementation guidance affects the implementation of IFRS and increases the risk for manipulation in interpretation of financial statements, IFRS increased volatility of earnings, Tax driven nature of previous standards is a challenge for IFRS implementation, lack of proper instructions from regulatory bodies and Problem with IT system. The study also revealed Management support, Institutional readiness, Educational level, and Enforcement capacity significantly affect the quality of IFRS implementation in Ethiopian public enterprises. The findings suggest that a rigorous IFRS capacity building program should be embarked by the government, allregulatory bodies, enterprises and training institutions in order to provide the needed manpower for IFRS implementation.Item CORPORATE GOVERNANCE AND ITS IMPACT ON PERFORMANCE (SOCIAL AND FINANCIAL): EVIDENCE FROM MFIs IN ETHIOPIA(WOLKITE UNIVERSITY, 2021-07) SANI NISRANE MOHAMMEDThe study was aimed to look at the effect of corporate governance attributes on the social and financial performance of in MFIs Ethiopia. Explanatory research design with quantitative research approach was employed to carry out the study. From 35 legally registered microfinance institutions at NBE and AEMFIs, 16MFIs were selected based on the availability of data to investigate the effect of corporate governance variables such as board size, board educational qualification, board experience in the financial sector, meeting frequency of the board, board audit committee size and CEO with dual responsibility on social (breath of outreach and depth of outreach) and financial performance of MFIs measured by Number of Active Borrowers, Gross Loan Portfolio and Return on Assetrespectively. In addition to main explanatory variables, control variables MFIs Size were also included within the study variables. Both primary and secondary data were used in which primary data regarding board characteristics was collected through questionnaire and secondary data was obtained from MFIs, NBE and AEMFIs. Panel data covering six year from 2014-2019 was analyzed for sixteen microfinance institutions. The regression results revealed that board size, board educational qualification, meeting frequency and CEO with dual responsibility have positive relationship with financial performance of MFIs while board experience in the financial sector, board audit committee size and firm size has statistically negative relationship. Board educational qualification, meeting frequency, audit committee size and firm size have positive relationship with social (breath of outreach) while board size,board experience in the financial sector, and CEO with dual responsibility have negative relationship. Board size, Board educational qualification, audit committee size and firm size have positive relationship with social (depth of outreach) while board experience in the financial sector, meeting frequency and CEO with dual responsibility have negative relationship. Based on empirical result of the study, it is recommended that CEO with dual responsibility should be separate for better performance. Furthermore, in order to reduce the problem of management failures which put at risk the money obtained from the public and other sources, the governance mechanisms of MFIs have to be effective (i.e. creating and maintaining a business environment that motivates managers and entrepreneurs to maximize firm’s operational efficiency, returns on investment and or on equity and long term productivity).Item CORPORATE GOVERNANCE, RISK MANAGEMENT, AND BANK PERFORMANCE: EVIDENCE FROM COMMERCIAL BANKS OF ETHIOPIA(WOLKITE UNIVERSITY, 2021-07) SOSINA SHEWASEMAThis study intended to examine the effect of corporate governance and risk management on bank performance using 10 years data from the year 2010 to 2019 which total populations consists of 17 banks operating in Ethiopia and using purposive sampling techniques select a sample of 13 Ethiopian commercial banks. The dependent variableROA and ROE were used as the bank performance indicators. Besides the independent variable corporate governance incorporated board size, board gender diversity, audit committee size and frequency of board meeting. In addition the risk management proxies were credit risk, liquidity risk and operational risk. The Explanatory research design was employed. The study used secondary source of data collected from NBE. The study used panel data with random and fixed effect regression model analysis for ROA and ROE respectively by using Eviews 9, 2021 software in drawing conclusion about the study. The finding shows that board size and board gender diversity had insignificant relation with ROA and ROE. But the frequency of board meeting was negatively influence the bank performance. While, the audit committee size was negative significant effect on the ROE: but insignificance effect on ROA. The risk management proxies liquidity risk andoperational risk negatively affect the bank performance. But the credit riskshow insignificant relation with bank performance. Furthermore, the results of effect of corporate governance and risk management on the bank performance together shows that board sizeand frequency of board meeting were positively affect the bank performances. Whereas audit committee size, liquidity risk and operational risk were negatively associated with bank performance but, the board size and credit risk failed to show a significant relation with bank performance. Finally the researcher recommended that, based on the significant effect of the corporate governance mechanism and risk management factors on the performance of the bank, the Ethiopian commercial banks should construct a corporate structure technically and as per the directives and also managing the banks risk effectively in order to better attainment of the objectives of the bank and to encourage their performances.Item THE DETERMINANT OF OPERATIONAL AND FINANCIAL SELF SUFFICIENCY AN EMPIRICAL EVIDENCE OF ETHIOPIA MICROFINANCE INSTITUTIONS(WOLKITE UNIVERSITY, 2024-05) MAHDER MARKOSOperational and financial self-sufficiency are tools to measure the self-sufficiency of MFI in Ethiopia. The main objective of this study was to identify the determinant of operational and financial self-sufficiency in Ethiopia. In order to achieve the research objectives, data was collected from a sample of nineteen MFI in Ethiopia over the period from 2013 to 2022. MFI internal and external factors of operational and financial variables were analyzed by using ordinary least square(OLS) multiple linear regression analysis in the balanced panel fixed effect regression model. The findings of the study help to MFI in their policy. The study also discovered that, number of active borrower, female borrower and age of MFI have positive and significant impact on operational self-sufficiency and debt to equity ratio and cost per borrower have negative and significant effect on operational self-sufficiency. Similarly the size of MFI, deposit mobilization and age of MFI have positive and significant effect on financial self-sufficiency and operational expense ratio has negative and significant effect on financial self-sufficiency however, Labor cost to total asset ratio and Average loan size per average borrower haves no statistically significant effect on the operational self-sufficiency and Cost per borrower, Labor cost to total asset ratio and inflation have not statically significant effect on financial self-sufficiency of MFI. Thus, the study suggests that MFI age and operational expense ratio have high impact on the MFI sustainability to compete with the other MFI therefore as possible reduce operational expense in the market.Item Determinants of Access to Microfinance Institutions Credit Service: The Case of sodo woreda, Guraghe zone, southern nation’s nationalities, and Peo ple’s regional state, Ethiopia.(WOLKITE UNIVERSITY, 2023-09) Endale TekelmaryamThe provision of credit has increasingly been regarded as an important tool for raising the income of the rural population, mainly by mobilizing resources to more productive use. However, in Ethiopia, among other things, lack of finance is one of the fundamental problems impeding production, produc tivity and income of the rural households in general and food insecure households in particular. The Federal and Regional governments have been making different efforts to address the overwhelming problem of food insecurity by providing food security package based credit and other complementing services. Although credit facilities are available to rural households in the study area, in practice, many of the households have not made the use of the facility. Thus, this study has investigated the factors that determine the access of rural smallholder farmers to the available credit facilities in the woreda. The result of binary logistic regression shown that sex, family size, head’s occupation, dependency ratio, in terest to credit, collateral, saving culture and infrastructure had significant impact on access to micro finance institutions credit service in sodo woreda. In contrast, age, education, farm size, livestock own ership and distance had no significant impact on the access to microfinance institutions credit service in sodo woreda.The study recommended that new policies that encourage demand-driven financial services should be formulated. The Government should create market for the products of the farmers and provide proper training and skill development activities for the farmers on how to us the creditand improve theirAgricultural production and productivity. In addition, the government should also encourage other fi nancial institutions such as private institutions and NGOs that provide financial serviItem DETERMINANTS OF BANKS’ INTERNAL AUDIT QUALITY: A STUDY ON SELECTED COMMERCIAL BANKS IN ETHIOPIA(Wolkite University, 2020-06) JEMAL AWOLThis study examines the determinants of internal audit quality in selected commercial banks in Ethiopia. The study used purposive sampling method and covered the head office internal auditors of selected Ethiopian commercial banks. Mixed approach method was adopted in the study. Data were collected by self-administered questionnaire to 130 internal audit department staffs of the commercial banks. These questionnaires were constructed in 5-pointLikert scale, distributed to internal auditors of selected Ethiopian commercial banks. Multiple Regression(OLS) has been employed to regress the data obtained. The result of this study shows that top management support, promotion and reward, physical work environment and auditors’ performance were strong and has statistically significant effect on internal audit quality. As the regression results shows availability of budget, training and development autonomy to implement internal audit techniques have insignificance effect on internal audit quality. The study recommends that Ethiopian commercial banks must work to ensure the availability of the key factors to achieve the quality of internal audit functionItem DETERMINANTS OF BANKS’ LIQUIDITY ON SELECTED COMMERCIAL BANKS IN ETHIOPIA(WOLKITE UNIVERSITY, 2024-05) GEREMEW TSEGAYE ADELAIn banking sector, liquidity has one of the major concerns for both public and privatecommercial banks. Therefore, achieving the maximum level of liquidity is considered as the ultimate goal of most CBs. The main objective of this study was to examine determinants of banks’ liquidity on selected commercial banks in Ethiopia. The study adopted descriptive andexplanatory research design with quantitative approach. The study used non - probability sampling method – purposive to select the CBE and five private banks with at least twenty five years of establishment. Data source was secondary balanced panel data of the CBE and the five private commercial banks in the period of 2011 to 2022 which was obtained from NBE. Descriptive statistics, Pearson correlation coefficient and multiple linear regression model were employed to analyze the quantitative data using E – view 9. The findings of the study revealed that ROA, GDP, INF, and RR have significant and positive effect on liquidity of both public and private CBs, whereas BS, LG, and NPL have significant and negative effect, however, AQ has no significant effect. In this regard, 74.16% of the variations in the liquidity of the banks were jointly accounted by the eight variables at 5% level of precision. Therefore, those significant determinant factors are crucial to maintain the optimal level of liquidity of the banks. Therefore, it is recommended that commercial banks in Ethiopia are better not only be concerned about internal structures, policies and procedures, but also on both the internal environment and the macroeconomic environment together along with the industry factors while developing their strategies to efficiently manage their liquidity position.Item DETERMINANTS OF BUDGET CONTROL IN PUBLIC ORGANZATION A STUDY WITH REFERENCE TO SOUTHERN NATIONS, NATIONALITIES, AND PEOPLES’ REGIONAL STATE (SNNPRS)(WOLKITE UNIVERSITY, 2018-04) Getachew Mamo, GetachewThe main purpose of this study was to investigate the determinants of budget control in the Southern Nations, Nationalities, and Peoples’ Regional State public organizations. This investigation was focus on five purposely selected public organization that are expected to represent all other bureaus. From the total population, (watson 2001) formula was used to determine sample of respondents. The management team, the internal and external auditors, budget experts, finance officers, tax and planning experts of the selected public organization were the sources for the required data to the study through questionnaires adminstered. The STATAS software was used to analyze the data using descriptive statistics, including mean, standard deviation and logistic regression used to analysis inferential output. For this study, eight independant variables were identified including budget planning process, management support, competent internal audit staff, organizational commitment, budget monitering and evaluation, information and communication, cost reduction and competency of human resource in budget department. The dependent variable is degree of budget control which was measured under Binary logistic regression. According to the logistic regression output, budget planning process, competent internal audit staff, organizational commitment and competency of human resource in budget department were contributed for the budget control in the public sector significantly and positively but budget monitoring and evaluation for the budget control was negatively and significantly related. The other variables organizational commitment were positively related with the budget control, but its contribution for the budget control were statistically insignificance at 5% level and management support also positively related with the budget control, but its contribution for the budget control were statistically insignificance at 5% level. All of these eight independent variables are making 50.93% of the contributions for budget control in the public organization. Then, the researcher recommend that public organizations should understand the contributions of these five variables collectively significant and their odd ratio were greater than one to infinity indicate the relationship between those predictors and the outcomes and add values for the budget control in the public sector offices.Item DETERMINANTS OF CAPITAL STRUCTURE: EVIDENCE FROM MANUFACTURING FIRMS IN ETHIOPIA(WOLKITE UNIVERSITY, 2022-11) JIMMAWORK G/MESKELhe overall objective of the study was to investigate determinant factors affecting the capital structure of manufacturing firms in Ethiopia. The study employed explanatory research design and quantitative research approach. Secondary data were collected from 81 manufacturing firms’ financial statement (2015 to 2020) to achieve the objective of the study.The study was targeted on manufacturing firms in Ethiopia. However, for the accessibility of data the author specifically focused on large tax paying manufacturing firms and simple random sampling technique was used to select sample of 81 large tax paying manufacturing firms among the total population of 102. Finally, after collecting the relevant data, descriptive statistics, correlation analysis and OLS model were used to analyze the data. The study found that profitability, firm size, firm growth, liquidity and volatility in foreign exchange are found very important in determining the variation in capital structure of manufacturing firms in Ethiopia during the study period under consideration. Specifically, from the firm specific factors; firm growth, asset tangibility, and firm size were found positively affecting the capital structure in the manufacturing industry during the study period while profitability and liquidity found negatively influencing capital structure. In other side among the macro economic variables, volatility in foreign exchange were found positively affecting the capital structure. The researcher recommends that it is better to manufacturing firms to increase debt capacity in proportion to tangible asset because the tangible asset is used as collateral and provides security to lender in occurrence of financial stress. Furthermore, the researcher recommends that it is advisable to take in to account the suggestions of pecking order theory and static trade of theory since these theories are more pertinent to the capital structure decision of Ethiopian manufacturing firmItem DETERMINANTS OF DOMESTIC PRIVATE INVESTMENT DECISION IN WOLKITE TOWN(WOLKITE UNIVERSITY, 2022-05) TEKALGNE DEGFAThis research paper aims to investigate the determinants of domestic private investment decision in the wolkite town. To address these objectives, the researcher used descriptive statistics, and explanatory research design was employed and 63 respondents were selected for the study. The researcher adopted censes sampling technique. The data were collected through primary source (qualitative data approach) collected from investors. Descriptive statics results were reported using tables, figures, charts, frequency, percentage, standard deviation, mean and econometric results were analyzed by using in multiple linear regression models by using SPSS 16 software package. The main finding of this study indicates that Source and access of Finance, Administrative challenges, level of education Political stability, Bureaucratic red tap, Infrastructural factors, Marketing factors, the econometric results also show that four variables have a statistically significant and positive correlation for domestic private investment, and administrative challenge have a statistically significant and negative correlation, and infrastructural factor and level of education is statistically insignificant variable in this study. The study concludes that domestic private investor in the study area were affected by the above identified factors. The researcher recommended for all concerned bodies, to pay more attention attracting foreign investors to invest in wolkite town, solve these problems access to finance, bureaucratic red tap, market related factor and political stability riskItem DETERMINANTS OF FINANCIAL INCLUSION IN GURAGE ZONE(WOLKITE UNIVERSITY, 2021-06) HANA ABEBE, HANAThe main objective of this study is to investigate the determinants of financial inclusion in Gurage zone of Ethiopia. The research design for this study is explanatory with inferential study with collected primary data. Subsequent review of previous works a thorough review of previous empirical studies, a research questionnaire was also developed by the researcher is developed as a means of data collection. Necessary data for this study has been collected from a total of 422 respondent of Gurage zone .Available data analysis was analyzed using Binary Logistic Regression and the finding implies that residence, financial literacy, awareness, accessibility, availability, employment status, interest rate, and gender have significant influence on financial inclusion. On the basis of this study finding the study has also crucial recommendation. It is enhanced to corporate with other responsible bodies have to develop comfortable financial inclusion of the societyItem DETERMINANTS OF FINANCIAL REPORTING QUALITY IN CASE OF INSURANCE COMPANY IN THIOPIA(WOLKITE UNIVERSITY, 2024-05) SEYOUM YILMAThis study intends to assess the determinants of financial reporting quality in case of insurance company in Ethiopia over a period of 2014-2022. Consequently, the study used document review of insurances’ audited financial statements. The explanatory variables used in this study were Leverage (LE), Profitability (ROA), Liquidity (LQ), Auditor Change(AC), Firm Age (FA) and Firm Size(FS).In this study sixteen Insurance companies were selected from a total population of sixteen insurances companies to accomplish a study for the period of nine years (2014-2022) with the total of 144 observations. Moreover, The secondary data were analyzed using descriptive statistics, correlation analysis and panel data analysis and data from document reviews were interpreted quantitatively. The study used panel data and random regression model to analyze the Determinants of Financial Reporting quality of Ethiopian insurance companies. The study found that profitability ratio has positive and insignificant effect on financial reporting quality. While, auditor changes and firm ages had significant effect on financial reporting quality, leverage and liquidity were found to be insignificant effect on financial reporting quality of Ethiopian insurance companies.Item DETERMINANTS OF INTERNAL CONTROL SYSTEM: A STUDY ON SELECTED COMMERCIAL BANKS IN ETHIOPIA(WOLKITE UNIVERSITY, 2021-08) LAKECH ERCHAFO MADEBOInternal controlling systems are the mechanisms, rules, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. The purpose of this study is to examine determinants of effective internal control system in selected commercial banks in Ethiopia. The descriptive reseaarch design was used and the mixed research approach was used to collect data; while, questionnaires used to collect primary data. The survey was taken commercial banks through random sampling techniques 120 employees for empirical examination. The data was analyzed by using statistical package SPSS version 21 and descriptive and econometrics tool OLS; All independent variables (POER, WOC, IND, GOR, WIECM and WEDOS) were 59% explained the dependent variables (ICS). The study revealed that there existed significant and positive relationships between the Remuneration of internal control staff (β =0.397 prob. = 0.000), organizational structure (β =0.429 prob. = 0.000) and independency of IC staffs (β =0.130 prob. = 0.018) with internal control system. On the other hand, enforcement control (β =-0.379 prob. = 0.000) have a negative and statistically significant relationship with internal control system. However, workers competency (β =0.042 prob. = 0.624), Early report presentation (β =-0.049 prob. = 0.564)have positive relation but not significant effect on internal control system. Based on the findings of the study the banks management emphasize on the role of remuneration internal control staff because of a key to controlling system. This study provides useful information to practitioners and academics who are interested in identifying the determinants of internal control systemItem Determinants of Management Accounting Implementation: Evidence From Selected Manufacturing Companies in Ethiopia(Determinants of Management Accounting Implementation: Evidence From Selected Manufacturing Companies in Ethiopia, 2021-07) SHUMET MITKU, SHUMETn the era of globalization, the world has already been changed in to a small villege. Thus, being able to compete as per the demand of the existing business environment especially for business organizations is mandatory but not alternative choice. In other words, if large business organizations not able to be familiar with MAPs, they will lack power to be competent enough to assure survival. As a result, this research paper is conducte to investigate determinants of MAPs in selected large manufacturing companies in Ethiopia. To do so, the researcher used primary data that was collected from accountants and managers of selected large manufacturing companies in Ethiopia. Since implementation of MAPs increase as size of a company increase, the researcher purposively selected his sample elements from larger companies. Purposive samling was also applied to select directly related respondents out of all of the employees in a selected company. Amharic version of questionnaire was distributed to selected respondents like managers, dupty-managers, financial directors, chief accountants, senior management accountants or chief executivesetc. The questionnaire was prepared using a five level likert- scale type and each of the variables in the study were measured using this 5-point Likert scale which is ranged from lowest(“Strongly Disagree”) to highest (“Strongly Agree”) scale. The study used descriptive statistic, multiple linear regression(OLS) and hypothesis testing to get proper output of the study. Size of a company, production technology, strategy of a company, qualification of accounting staffs and intensity of market competition were hypothesized factors to be investigated and all of these proposed determinants were expected to have positive and statistically significant effect on MAPs. It was identified from the analysis that, size of a company and qualification of accounting staff are the two important determinants to affect management accounting practices out of these proposed five determinants. However, production technology, strategy of a company and intensity of market competition were determinants identified not to have statistically significant effect on MAPs. Regression output of the analysis showed that 50.81% of the study is explained by the model and it showed that all of the variables collectively could play crucial role to contribute for MAPs in large companies. Depending on findings of the study, the researcher would like to recommend that all concerned bodies should give attention to improve limitations of MAPs in all leveled Companies as it is important to be familiar with concepts and principles of management accounting to increase competitiveness of the companies in Ethiopia.Item DETERMINANTS OF NON-PERFORMING LOAN IN ETHIOPIAN MICRO FINANCE INSTITUTION SHARE COMPANY.(WOLKITE UNIVERSITY, 2022-06) NIGUSSIE FANTAYEThis study determines the effect of macro and firm specific factors on non-performing loan of Ethiopian microfinance institution Share Company. The non-performing loan (NPL) which was regressed against the macro and microeconomic variables including interest rate, inflation rate, business efficiency, business profit margin, capital adequacy, return on asset, and loan to deposit ratio of the non-performing loan of Ethiopian micro finance institution. The period of the study was ten years from 2012 to 2021 G.C. The study employed panel data which was obtained from the national bank of Ethiopia. Ministry of Finance and Economic Cooperation and annual audited financial statements from Ethiopian microfinance share company selected in the sample. Data was analysed using ordinary Least Square Method (OLS) which assumes linearity between the dependent variable and the independent variables and the analysis technique was panel model analysis aided by research STATA-14 software.The fitted regression model value of ( ) was 73.8% which reveal that the model is good fitted. The non-performing loan of micro finance institution Share Company was found to be positively affected by interest rate, loan to deposit ratio, and business efficiency, but inflation rate, business profit margin and capital adequacy was negatively affect the non-performing loan of Ethiopian microfinance share company. The study suggests that focusing and giving more attention for macro and microeconomic factors could degrade the non-performing loan of microfinance institution Share Company in Ethiopia.