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Accounting Research Journal
ISSN : 1030-9616
Article publication date: 4 November 2019
The purpose of this study is to examine international financial reporting standards (IFRSs) adoption in Ethiopia to explain transnational political-economic antecedents of this change and its associated consequences on the regulatory landscape of accounting.
Design/methodology/approach
Using a neo-Gramscian theory of globalization and the state, the study examines interview and document review evidence pertaining to IFRS adoption in Ethiopia by focusing on the period from 1991 to 2014.
The study illustrates that a dialectical rather than deterministic interaction between global and national forces explains IFRS adoption in Ethiopia, i.e. IFRS adoption falls within the broader scheme of universalizing regulatory institutions in the globalizing world economy. Compared to the commonly understood trends of IFRS adoption circumscribed within a pre-existing regulatory framework, this study illustrates IFRS adoption as a primary driver of major reforms to the accounting regulatory landscape.
Originality/value
This study contributes original theoretically grounded insights into the transnational political-economic rationale for IFRS adoption and consequences of the adoption on the accounting regulatory landscape.
- Accounting regulation
- Accounting standards
- Neo-Gramscian theory of globalization
Wagaw, Y.M. , Mihret, D.G. and Obo, D.D. (2019), "IFRS adoption and accounting regulation in Ethiopia", Accounting Research Journal , Vol. 32 No. 4, pp. 662-677. https://doi.org/10.1108/ARJ-02-2017-0033
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ASSESSMENT OF ACCOUNTING AND REPORTING PRACTICE OF CATEGORY A TAX PAYER BUSINESSES IN DEBREMARKOS, 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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Ethiopian tax research network library.
Nigerian Tax Research Network Library
Resources to enhance the exchange of tax knowledge in Nigeria
Local Government Revenue Initiative Library
Research focusing on challenges in increasing property tax revenues in Africa
Resources on topics related to taxation in Ethiopia, ranging from tax policy to tax administration, and from academic papers to practical case studies
Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the Addis Ababa Action Agenda . The first action area, outlined as “critical to achieving the sustainable development goals,” is mobilising domestic public resources. Countries committed to “enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection.”
As a member of the Addis Tax Initiative , Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia’s tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services. Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.
To this end, the Ethiopian Tax Research Network (ETRN) was launched in September 2017. The ETRN is coordinated by the International Centre for Tax and Development (ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations.
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Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia
Effective tax rates and firm size in ethiopia, factors affecting the adoption and usage of electronic tax system in ethiopia in the case of addis ababa city large taxpayers, gender and tax incidence of rural land use fee and agricultural income tax in ethiopia, trade tax evasion and the tax rate: evidence from transaction-level trade data, the impact of intergovernmental transfers on fiscal behaviour of local governments in ethiopia, gender and tax compliance: firm level evidence from ethiopia, perceptions of value added tax filing and invoicing compliance in ethiopia: the case of three federal branch offices in addis ababa, practices, challenges and prospects for public sector taxation in ethiopia, turnover-based presumptive taxation and taxpayers' perceptions in ethiopia.
ORIGINAL RESEARCH article
This article is part of the research topic.
Global Excellence in Child and Adolescent Psychiatry: Africa
Prevalence and Factors Associated with Suicidal Ideation and Attempts Among Mentally Ill Patients in Psychiatry OPD at St. Paulo's Hospital Millennium Medical College, in Addis Ababa, Ethiopia Provisionally Accepted
- 1 Ethiopian Public Health Institute, Ethiopia
- 2 St. Paul's Hospital Millennium Medical College, Ethiopia
- 3 Department of Psychiatry, College of Medicine and Health Sciences, Hawassa University, Ethiopia
The final, formatted version of the article will be published soon.
Background: Every year, more than 800,000 people die due to suicide (one person every 40 s), ranking as the second leading cause of death next to traffic accidents between 15-29 years of age.The objective of this study was to assess the prevalence and factors associated with suicidal ideation and attempts among mentally ill patients.Institutional based cross-sectional study was conducted from December/2019 to January/2020. Data was collected by using a convenient sampling technique until the required sample size was achieved. The total sample size was 385. Suicidal Behavavior Quistionnare Revised (SBQ-R), Oslo scale and self-prepared to assess suicide.Data collection was by psychiatry professionals through face-to face interview. Data was analyzed, bivariate and multivariable logistic regression were conducted by using SPSS version 23.Result: A total of 385 patients were participated in the study. Of these, 216 (56%) were males. The prevalence of suicide ideation was 255 (66.2%). The odds of suicidal ideation and attempt was almost three times higher [AOR=2.79, 95% CI (1.11, 6.98)] among patients who felt hopeless, OR was around two times higher [AOR= 2.44, 95% CI (1.17, 5.08) among patients who had family history of suicide, the OR is almost three times higher [AOR= 2.56, 95% CI (1.00, 6.53)] among patients who stopped their medication, the OR is around two times higher [AOR= 2.25, 95% CI (1.14, 4.46)], the OR of suicidal ideation and attempts was almost six and four times higher [ AOR= 5.86, 95% CI (1.30, 26.41) and AOR= 3.61, 95% CI (1.01, 12.88)] among patients who educate primary and secondary level education respectively.In this study, which was performed in Ethiopia, suicidal ideation and attempt common problems among males than females. And the prevalence of suicide ideation and attempts were showing a significant public health issue among hospital attending and chronic mentally ill patients' adolescents that requires a great emphasis. And we recommend that suicide prevention needs to
Keywords: Suicidal Ideation, Prevalence, Mentally ill, suicidal attempts, risk factor
Received: 23 Nov 2023; Accepted: 26 Mar 2024.
Copyright: © 2024 Dawud, Menna, Teshome, Ayalew, Alayu and Tesfay. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) . The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence: Mr. Awol M. Dawud, Ethiopian Public Health Institute, Addis Ababa, Ethiopia
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Accounting and Finance : [533] Collection home page. Browse Subscribe to this collection to receive daily e-mail notification of new additions ... Assessment on Practical Challenges and Opportunities of Islamic Banking in Ethiopia: In case Hijra Bank S.C: SULTAN, MUNA: Jul-2023: ... 243 2020 - 2024; 290 2011 - 2019;
To Undertake a Research Proposal in Partial Fulfillment of the Requirements for the course Business research methods in the program of Master of Business Administration (MBA) Advisor/course instructor: Asres A. (PhD) Prepared by Dagmawi Tilahun | GSE/0631/ January 2020 Addis Ababa, Ethiopia i.
This research is also in line with research conducted by Zelie et al (2020) that the level of education has a significant effect on the accounting practices of micro and small businesses in ...
an assessement of charitis and societies accounting in ethiopia: the impact of 70/30 (administrative and operational cost) regulation in addis ababa a senior research submitted to the department accounting business faculty st.mary's univerity in partial fulfillment of the requirements for the degree of bachelor of arts in accounting by:
Abstract. This study examines IFRS adoption in Ethiopia to explain transnational political-economic antecedents of this change and its associated consequences on the regulatory landscape of ...
• The finding and recommendation of this research, may initiate the authority to further examine the problem. 1.6. Scope of the study The study was concerned with internal auditing practice in the head office of commercial bank of Ethiopia. The research was emphasized on how internal
Issue Date. Title. Author (s) Jun-2021. The Impact of Access to Finance on firm's growth and Innovation: Evidence from Ethiopia. DERBIE, TIBLET. Jun-2021. ASSESSMENT OF RISK MANAGEMENT PRACTICE IN PRIVTE COMMERICAL BANKS OF ETHIOPIA AT THE LEVEL OF ENTERPRISE RISK MANGEMNT FRAMWORK (COSO) 2004. ENDALKACHEW, TEWODROS.
Abstract. This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the ...
Findings. The study illustrates that a dialectical rather than deterministic interaction between global and national forces explains IFRS adoption in Ethiopia, i.e. IFRS adoption falls within the broader scheme of universalizing regulatory institutions in the globalizing world economy. Compared to the commonly understood trends of IFRS adoption ...
Program title: BA in Accounting and Finance. Program duration (in years): Three for regular, Four for extension and Four for Distance. Study Language: English. Credits and the equivalent ECTS : ECTS - 185. Mode of delivery: Regular and Extension. Program Objective. General Objective - The program plans to meet the University's mission of ...
Creswell, J W 2013, Research design: qualitative, quantitative and mixed methods approaches, 4th ed., Sage Publications, California 3. Deresse Mersha Lakew, Accounting and Reporting Practice of Micro and Small Enterprises in West Oromia Region, Ethiopia, Research Journal of Finance and Accounting, Vol.8, No.9, 2017 4.
Tax revenue is the key source of revenue for governments in both advanced and emerging countries regarding funding public spending. The main goal of this research is to look at the factors ...
2.2. Financial inclusion in Ethiopia. Financial inclusion is relatively low in Ethiopia. Only 35% of the adult population has accounts at banks or other formal financial institutions, and below 5% of the adult population has a mobile bank account (Kappeler et al., Citation 2018).Seventy per cent of micro-enterprises and 40% of medium enterprises are financially constrained (European Investment ...
Find the list of all Research Programs in Accounting And Finance in Ethiopia with our interactive Program search tool. Use the filters to list programs by subject, location, program type or study level.
The study used secondary data over the period 2015 to 2020. The research design use descriptive and explanatory or An Ex-Post Facto Design has been adopted in order to ... reporting of financial and related information by reporting entities and to regulate the accounting Auditing profession of Ethiopia.
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.
The examination of the causal relationship between financial development and economic growth in Ethiopia is of paramount importance for policymaking, investment decision-making, and academic research, as well as for advancing the overall economic growth of the country. The findings of this study can be used by policymakers to assess the causal ...
a-sample-of-research-proposal-on-accounting-topic-in-ethiopia 4 Downloaded from resources.caih.jhu.edu on 2020-11-30 by guest Chart of Accounts 2011-10-17 Sailendra Pattanayak This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts and its importance in public financial
a-sample-of-research-proposal-on-accounting-topic-in-ethiopia 2 Downloaded from resources.caih.jhu.edu on 2020-05-18 by guest Field experiments promise to be a useful method in managerial accounting research. Bibliography of Agriculture 1990 Bulletin of the Atomic Scientists 1993-11 The Bulletin of the Atomic Scientists is the premier
The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia. It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and ...
a-sample-of-research-proposal-on-accounting-topic-in-ethiopia 4 Downloaded from resources.caih.jhu.edu on 2022-01-15 by guest 2002-11 Indianapolis Monthly is the Circle City's essential chronicle and guide, an indispensable authority on what's new and what's news. Through coverage of politics, crime, dining, style,
Ethiopia by using a secondary data and vector Autoregressivemodel. Tax revenue may be affect-ed by various factors such as inflation, unemployment, tax rates, level of actual income exchange rate and foreign direct investment. The research approaches adopted in this thesis include col-lections of series data set that consists of twenty five years.
Articles Research Topics Editorial Board. About journal About journal Scope; Field chief editors; ... with South Africa accounting for the majority ... Schackman BR, Verguet S. Spatial distribution and characteristics of HIV clusters in Ethiopia. Trop Med Int Health. (2020) 25:301-7. doi: 10.1111/tmi.13356. PubMed Abstract | Crossref Full Text
Background: Every year, more than 800,000 people die due to suicide (one person every 40 s), ranking as the second leading cause of death next to traffic accidents between 15-29 years of age.The objective of this study was to assess the prevalence and factors associated with suicidal ideation and attempts among mentally ill patients.Institutional based cross-sectional study was conducted from ...