International Journal of Accounting Research

Consultant and lecturer, Ethiopian Civil Service University Addis Ababa, Ethiopia PhD Student at Azerbijan State University of Economics, Ethiopia

Biography

Samuel Atsibha Gebreyesus is affiliated to Consultant and lecturer, Ethiopian Civil Service University Addis Ababa, Ethiopia PhD Student at Azerbijan State University of Economics, Ethiopia. He is a recipient of many awards and grants for his valuable contributions and discoveries in major area of subject research. His international experience includes various programs, contributions and participation in different countries for diverse fields of study.  His research interests reflect in his wide range of publications in various national and international journals. 

Publications

• Research Article   
  ASSESSMENT OF THE CHALLENGES AND BENEFITS OF ADOPTING INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN DEVELOPING COUNTRIES THE CASE OF ETHIOPIA
  Author(s): Samuel Atsibha Gebreyesus*
  
  The review assesses the benefits and challenges of adopting International Public Sector Accounting in Ethiopia in public sectors. The objective of the study was to provide an insight on the contribution of IPSAS in enhancing quality, consistency and comparability of governmental financial information within and between jurisdictions. IPSAS are intended to apply to general purpose financial reports. The methods used for the study were document analysis and interview with concerned officials of accounting and auditing board of Ethiopia for triangulation. The results show that the adoption of IPSAS enhances level of accountability and transparency of managements by providing timely and clear annual financial reports. Unavailability of adequate professionals’ staffs in the areas of asset valuation and public sector accounting, lack of budget for training of staffs, difficulties in r.. View more»
  

  Abstract PDF