The aim of this study was to assess the suitability of International Financial Reporting
Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining
the key factors that would influence IFRS adoption in the context of Ethiopia, namely
economic growth, economic openness, capital market development, level of
accounting education as well as legal systems and government policies.
The study used a mixed-method approach, which involved a survey and content
analysis. While the survey was the primary research approach in this study, the
secondary data analysis was used to obtain additional evidence to corroborate the
information gathered through the survey. Descriptive statistics was used to analyse
and interpret the data. The study results show that the aforementioned factors
examined were not conducive to adopting IFRS, and thus IFRS was not regarded as
suitable in Ethiopia at the time of this study. The study also revealed an absence of a
single set of accounting standards in Ethiopia.
Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële
Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer.
Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die
IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese
groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding,
asook regstelsels en regeringsbeleide.
Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en
inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre
navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om
bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek
ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en
te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore
wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die
IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het
ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die
lig gebring.
Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa
ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa
Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa
tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo
ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto
ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso.
Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng
tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso
mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi
jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go
dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa
thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng
di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile
go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e
senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia.
