Preparedness to teach international financial reporting standards (ifrs) in Ethiopia: a study on selected universities

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dc.contributor.authorLakew, Deresse Mersha
dc.contributor.authorMusa, Mohammed Getahun
dc.date.accessioned2019-10-10T12:02:53Z
dc.date.available2019-10-10T12:02:53Z
dc.date.issued2019en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractModern type of business organizations were started in Ethiopian before hundred years ago and the number is tremendously increasing nowadays. However, there was no one set of generally accepted accounting standard used by business organization in the country till December 2014 when IFRS was proclaimed as the law of the land. Though IFRS was accepted for financial reporting in the country starting from 2014, the level of preparedness in teaching IFRS in Ethiopian universities was not studied. This paper is aimed at identifying problems in teaching IFRS among teachers in Ethiopia universities. To achieve this objective, data was collected from 46 academic staffs working in six universities in the country. The study found that teachers in relatively old universities are trying to incorporate IFRS in their course plan as compared to those in recently established universities. Generally, the level of preparedness to incorporate IFRS is low in majority of the universities under study. Lack of text books in line with IFRS, problem of integrating IFRS in to the curriculum and lack of practical experiences are the top three bottle necks that hinder teaching IFRS in our universities. In order to prepare our staffs to teach in line with IFRS, both short and long term capacity building strategies were recommended in this study.en_US
dc.identifier.endpage157en_US
dc.identifier.issue2en_US
dc.identifier.startpage147en_US
dc.identifier.urihttps://hdl.handle.net/11467/3028
dc.identifier.volume5en_US
dc.language.isoenen_US
dc.publisherİstanbul Ticaret Üniversitesien_US
dc.relation.ispartofInternational Journal of Commerce and Financeen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Başka Kurum Yazarıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectInternational Financial Reporting Standardsen_US
dc.subjectPreparednessen_US
dc.subjectUniversitiesen_US
dc.subjectEthiopiaen_US
dc.titlePreparedness to teach international financial reporting standards (ifrs) in Ethiopia: a study on selected universitiesen_US
dc.typeArticleen_US

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