accounting research topics in ethiopia

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ACCOUNTING PRACTICE AND ITS EFFECT ON ACCESS TO FINANCE FROM DEVELOPMENT BANK OF ETHIOPIA; SURVEY STUDY ON THE SMALL AND MEDIUM ENTERPRISES IN WERABE TOWN, ETHIOPIA

This study seeks to examine the accounting practice of small and medium sized enterprises and its effect on access to finance by the development bank of Ethiopia at Werabe town. It identifies the sector as the key to unlocking the economic potentials of the country. However, the sector is constrained by a number of factors which include among others minimum or poor accounting practice and difficulty in accessing credit facilities. For the achievement of the objective of the study quantitative research approach particularly survey design were used and the data obtained were analyzed using descriptive statistics and ordinary least square regression. The study revealed that the majority of the studied firm has no formal accounting practice. From the sample SME 83 percent is the VAT register and maintain a VAT records. 20 percent, 32 percent, 24 percent, 53 percent, 14 percent and 47 percent of sample firm maintain bank statement, income statement, balance sheet, periodic management account, working capital management and inventory and cost control respectively. Only a few number of the maintain cash budget, sales budget and expense budget. The study also revealed that the major sources of finance available for the establishment and expansion of SMEs in Addis Ababa are personal saving, microfinance, money from friends or relative, iqub and less from banks. The result of ordinary least square regression evidences that variables such as capital, manager education level and age of the firms are the significant determinants of firms' accounting practices whereas the problems significantly associated with access to bank credits are the demand for collateral, accounting practice or formal accounting information and age of the firm.

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Faris Shume

Philip Mulwa

Paul Onyando

A Research Project Submitted in Partial Fulfillment of the Requirement for the Award of the Degree of Master of Business Administration (Finance Option), School of Business, Kenyatta University, October, 2018

Determinants of lease financing and its effect on the income of small and medium enterprises in case Jimma and Bench Sheko Zones

BEDADA GUDETA

The main aim of this study was to investigate the determinants of lease financing practice and its effect on the income of SMEs by focusing on demand (SMEs) side factors that constraint SMEs from lease financing participation. Leasing is a financing in kind for production and service purpose by which a leaser provides specified capital goods on financial lease or hire purchase agreement basis to a lessee, without collateral, for a specified period of time and collects in return a certain amount of periodical payments over the specified period. Lease financing is an alternative means to finance SMEs that missed sector in Ethiopia. The study used both qualitative and quantitative method. Both primary and secondary data was used as evidence for the study. In identifying the respondents from the study population simple random sampling method was adopted. Based on this, 91 sample SMEs were drawn from total population of 1052 SMEs in the study area. Jimma and Bench Sheko zones were used to take sample respondents. The collected data were analyzed through descriptive statistics and Heckman two stages procedure model. Determinants of lease financing practices were identified by Heckman first stage procedure; whereas Heckman second stage procedure was used to evaluate the effect on income of SMEs. The study found that education level of SMEs manager, capital of SMEs, awareness about lease financing, access to working premises and access to electricity significantly and positively affected SMEs participation decision. The estimates of Heckman second stage showed income of respondents was a robust and the result of the study showed that capital of the SME was significantly increased SMEs income from lease financing project. Therefore, lease financing practice should be encouraged by government and nongovernment organizations through supporting training of SMEs’ managers, creating awareness about lease financing services, making available working premises and improving electric availability in the study area in order to increase SMEs participation in lease financing thereby improving their income level so that it can be taken as an alternative development strategy.

This thesis examines the role of financial institutions, banks and microfinance institutions, in the growth of small and medium enterprises (SMEs). The study focuses on examining the contribution of financial institutions, assessing the accessibility and affordability of products and services, and identifying ways of addressing the problems in accessing and settling loans. The study adopts a mixed research approach to test the hypothesis and answer research questions. Specifically, the study uses survey of SMEs, documentary analysis (documents held by SMEs), and in-depth interviews with banks managers/officials. The study statistically analyses the results of survey and documentary analysis while descriptive research approach was employed for in-depth interviews. Results show that financial institutions were contributing to SMEs growth. Consequently, the relationship between loans from financial institutions and SMEs growth are positive and statistically significant. However, the ex...

ouma dennis

Nigeria, like other developing countries, has continued to grapple with the menace of poverty despite several economic policies and programmes implemented by various governments. This study was therefore undertaken to assess the impact of small and medium enterprises financing on poverty reduction in Nigeria from 1991 to 2010. Using ordinary least square (OLS) analytical technique, data from the central bank of Nigeria (CBN) statistical bulletin were obtained. Findings revealed that there is a significant relationship between small and medium enterprises financing and poverty reduction in Nigeria, whereas unemployment has a strong negative correlation with poverty in Nigeria. It was concluded that small and medium enterprises financing has a positive relationship with poverty in Nigeria. It was therefore recommended inter alia that adequate attention should be given to small and medium enterprises through channeling of more resources to the sector. More so, that the government shoul...

Kingsley Ogbonna

Currently, Small and Medium Enterprises (SMEs) in Nigeria have not performed creditably well and hence failed to play the expected vital and vibrant role in the economic growth and development of Nigeria. This situation had been of immense concern to the government, citizenry, operators, practitioners as well as private sector groups. The governments at federal, state and even local levels through budgetary allocations, policies and pronouncements, have signified interest and acknowledgement of the crucial role of the SME sub-sector of the economy and hence made policies for energizing the same.

Indra Rachmaditya

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4 Best universities for Accounting in Ethiopia

Updated: February 29, 2024

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Below is a list of best universities in Ethiopia ranked based on their research performance in Accounting. A graph of 3.8K citations received by 654 academic papers made by 4 universities in Ethiopia was used to calculate publications' ratings, which then were adjusted for release dates and added to final scores.

We don't distinguish between undergraduate and graduate programs nor do we adjust for current majors offered. You can find information about granted degrees on a university page but always double-check with the university website.

1. Addis Ababa University

For Accounting

2. Bahir Dar University

3. Jimma University

4. University of Gondar

The best cities to study Accounting in Ethiopia based on the number of universities and their ranks are Addis Ababa , Bahir Dar , Jimma , and Gondar .

Business subfields in Ethiopia

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

• Differences between financial accounting and managerial accounting.
• Managerial accounting in the 21 st century.
• The impact of managerial accounting in big businesses.
• The major components of activity-based costing.
• How managerial accounting affects international finance.
• The impact managerial accounting has on human resources.
• The major components of capital budgeting.
• How managerial accounting affects internal business decisions.
• Effective ways of adopting managerial accounting into small businesses.
• Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

• Cost of manufacturing goods overseas.
• The cost of instituting anti-harassment programs.
• Inventory and cost of products sold in the U.S.
• Reinventing accounts payable processes.
• Using best practices to boost the bottom line.
• The cost of keeping human resources on staff.
• Simplifying procedures in accounts payable.
• The cost of updating internal systems with technology.
• The cost-effectiveness of employee training.
• Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

• How to run an efficient large accounting department.
• Red flags in outdated accounting processes.
• Identifying unconventional processes in payment processes.
• Utilizing paperless processes in small businesses.
• Applying EDP to accounts payable processes.
• The benefits of automating payables and receivables.
• Outsourcing procurement processes to save money.
• Automation to handle repetitive processes.
• The need for diversifying skills in accounting.
• The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

• The impact the Jobs Act will have on large businesses.
• The positive effects tax cuts will have on small business.
• The risks of offshore accounting on U.S. businesses.
• The need to update software each year to avoid accounting problems.
• How small businesses are falling behind in accounting practices.
• The impact bonus depreciation allows businesses.
• Applying to government relief programs.
• Describe the role the internet has on accounting.
• The trustworthiness of online accounting programs.
• The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

• Discuss why companies need to incorporate automated processes.
• The problems with ethics in accounting practices.
• Technology advancements that improve accounting accuracy.
• The problem with accuracy in decade-old software.
• Explain the best way to help accountants work manually.
• Describe the historical prospect of best accounting practices.
• The most effective way to become a certified accountant.
• Compare accounting systems that improve processes.
• The quick flow of data and the value on today’s accountants.
• The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

• Explain the concept of accounting theory to practice.
• The theories behind normative accounting practices.
• The effect theories in accounting have on businesses.
• Challenges of taking theory to practice.
• The major changes in accounting practices over the last 25 years.
• The impact the internet has had on accounting ethics.
• Accounting practices in the 21 st century.
• The challenges of accounting technologies on fast-growing companies.
• The dangers the internet poses toward ethical accounting.
• Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

• Use of efficient accounting software in tax season.
• Applicable Professional and Legal Standards.
• The difficulties in using offshore accounting.
• The most effective way of managing earnings.
• The development of cash flow in the United Kingdom.
• The development of cash flow in the United States.
• The best way to manage personal finances.
• The effect financial markets have on personal spending.
• Debt management in large corporations.
• Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

• Methods for identifying instances of money laundering.
• The government’s right to search private accounts.
• The use of tax records to report possible crimes.
• Class action litigation cases in the United States.
• Court use of forensic accounting in criminal cases.
• Forensic accounting to develop better anti-fraud programs.
• A company’s reliance on forensic accounting to prevent theft.
• Establishing controls in emerging international markets.
• Forensic accountants and their role in court proceedings.
• Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

• Impact of accounting research on financial practices.
• Scientific research studies in modern economies.
• Modern accounting concepts and applications.
• The change in accounting practices over the last two decades.
• Describe the components of Positive Theory.
• Marketplace discipline across major industries.
• Major accounting theories and techniques in big businesses.
• The use of technology to reduce accounting costs.
• Technology theory in the use of modern accounting.
• Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

• Compare accounting software versus manual accounting.
• Tax management procedures in the 21 st century.
• The risks of updated technology in small companies.
• The costs associated with broader health care in the workplace.
• The history of accounting in the 20 th century.
• The best method of managing debts without difficulties.
• Accounting problems caused by online transactions.
• Cryptocurrency and its impact on modern accounting practices.
• Forecasting jobs in the field of accounting.
• The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

• Compare and contrast different cryptocurrencies.
• The definition of a successful and modern business account.
• Non-profit organizations and tax reductions.
• Sports accounting in today’s world of social media.
• The financial benefits of having a second stream of revenue.
• Financial stock management of overall earnings.
• The relationship between corporate donations and accounting.
• Minimizing risks in big and small-sized businesses.
• The impact that tax deductions have on big businesses.
• Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

• The instances of “cooking books” in the 21 st century.
• The best approach to update accounting systems.
• Fraud cases currently in the United States.
• The importance of forensic accountants in fraud cases.
• The reasons account reports have government regulations.
• The benefits of incorporating computerized accounting.
• The need for companies to make changes to accounting departments.
• Evolving accounting practices that reduce the risk of theft.
• The effects offshore gambling has had on accounting.
• Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

• The evolution of accounting practices over the last century.
• The biggest ethical concerns about accounting.
• Minimizing taxes when you are a small company.
• Accounting software that will cut company costs.
• The best way to lower taxes through accounting practices.
• Describe the way managerial accounting is affected by international markets.
• Explain the major factors of management earnings.
• The most accurate way to figure out the estimated tax on a company’s earnings.
• The quickest way to become a certified accountant.
• Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

• The ways small businesses can benefit from advanced technologies.
• Describe how IT affects financial analysis for reporting.
• Explain how companies use AIS to collect and store data.
• Explain the 10 elements used to understand AIS.
• Rank the best accounting information systems.
• The future of AIS in small business financial practices.
• Explain how AIS eliminates the use of balance sheets.
• AIS technologies save money in large businesses.
• The future of AIS in small to mid-size businesses.
• Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

• Describe how forensic accounting can reduce risk to small businesses.
• Describe the challenges value and cost that managers deal with.
• The biggest changes to accounting practices in the 21 st century.
• The benefits of having separate controlling accounts.
• The rapid flow of data and the importance of modern accountants.
• Describe how forensic accountants conduct their investigations.
• The most likely causes of financial instability in small businesses.
• Explain the factors one must consider before investing.
• Describe the differences between financial and management accounting.
• Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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Handbook: GHG emissions reporting

Handbooks | March 2024

Our guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.

This handbook provides an introductory explanation of GHG emissions reporting and is written for finance professionals who are more familiar with financial reporting and generally accepted accounting principles. As such, we explain concepts in a way that we think will be the most understandable for you, our audience.

This March 2024 edition includes newly added Q&As on certain aspects of GHG emissions reporting – particularly carbon offsets – and updated comparisons between the GHGP and the SEC climate rule, European Sustainability Reporting Standards, and the standards released by the International Sustainability Standards Board.

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The world of finance is expanding. Beyond numbers and into nature.

We increasingly find familiar concepts – accounting, reporting – with unfamiliar elements – greenhouse gases, renewable energy. This merging of worlds has made one thing clear: nature isn’t just for the scientists anymore; finance professionals are living in this ecosystem too.

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• an Australian permanent resident, or
• a holder of an Australian permanent humanitarian visa.

You're an international student if you are:

• intending to study on a student visa,
• not a citizen of Australia or New Zealand,
• not an Australian permanent resident, or
• a temporary resident (visa status) of Australia.

This major is designed to prepare you for membership with Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia.

Courses cover advanced topics including financial reporting and strategy, business analysis, environment and methodology of auditing, costing systems and cost management, commercial law and taxation law.

Graduates typically find careers as accountants or advisers in accounting firms, public and private corporations, management and consulting firms, small businesses, banks and other financial institutions, government departments and not-for-profit organisations.

1 in Queensland for business and management studies

QS World University Rankings 2024

Career possibilities

Our programs prepare you for your first job and beyond. Here are some of the careers you could be on your way to:

• Chartered accountant
• Chartered management accountant
• Chartered public finance accountant
• Company secretary
• Stockbroker
• Forensic accountant

18 April - 1 May

MBA Information Event

UQ Career Pulse

National Indigenous Business Summer School in Winter

MBA capstone projects: your fast track to industry experience

5-minute read

What can you do with an MBA?

Is an MBA worth it?

6-minute read

How you'll learn

Your learning experiences are designed to best suit the learning outcomes of the courses you choose.

What you'll study

At UQ, subjects are called 'courses'. Here's a sample of the courses you could study:

• Auditing & Public Practice
• Management Accounting
• Corporations Law
• Income Tax Law

See courses and program structure

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