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Factors Affecting Use of Accounting Records on Small & Micro Enterprises (the Case of Debre Birhan City, Ethiopia)
Girmachew Kahsay,
Girma Zeleke
Issue:
Volume 8, Issue 1, February 2019
Pages:
1-7
Received:
16 December 2018
Accepted:
20 January 2019
Published:
31 January 2019
Abstract: This study was carried out to investigate factors affecting use of accounting records on small & micro enterprises in Debre Birhan city, Ethiopia. The Study used a descriptive research design. The target population selected to achieve the objective of this study were small and Micro Sized business enterprises registered in Debre Birhan City. According to the registration record, 886 SMEs were operating in different sectors in the City. The sampling technique selected for this study was proportionate stratified sampling technique. The researchers used simple random sampling to select the sample from each stratum. The study used both primary and secondary source of data. Primary data were collected using closed and open-ended self-administered questionnaires distributed to owners or managers of sampled SMEs. The secondary data used for this study included source of document, report and other written material available to the study from sampled SMEs. The collected data were processed and analyzed using descriptive statistics techniques. Regression analysis was done using STATA version 13. Results revealed that use of accounting records were poorly rated depicting that the management of SMEs did not invest in accounting services. The findings implied that capital and access to credit did have positive relations but insignificant. On the other hand, education and age had positive and significant relation. The researchers recommend that all SMEs should insure correctness in reporting and general record management as it enhances efficiency and effectiveness. Both governmental and non-governmental authorities are also advised to provide short-term training in accounting practice and reporting standards so as to improve the knowledge of accounting system.
Abstract: This study was carried out to investigate factors affecting use of accounting records on small & micro enterprises in Debre Birhan city, Ethiopia. The Study used a descriptive research design. The target population selected to achieve the objective of this study were small and Micro Sized business enterprises registered in Debre Birhan City. Accord...
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Factors Affecting Profitability of Banks: Empirical Evidence from Ethiopian Private Commercial Banks
Issue:
Volume 8, Issue 1, February 2019
Pages:
8-15
Received:
24 December 2018
Accepted:
20 January 2019
Published:
31 January 2019
Abstract: The objective of this study was investigating factors affecting the profitability of private commercial banks in Ethiopia, covering ten years period from 2008 to 2017, using unbalanced panel data from fourteen Ethiopian private commercial banks. In this study, survey was used as a method of a research design, which allows collecting quantitative data that was analyzed quantitatively using STATA 13 software. The variables covered under this study were both bank specific factors (capital adequacy, bank size, liquidity risk, credit risk, and operation efficiency) and macroeconomic factors (real GDP growth rate, inflation, foreign exchange rate, and lending interest rate). The fixed effect regression output revealed that from bank specific variables; capital adequacy and bank size have significant positive effect on profitability. Besides, operation efficiency has a negative significant effect on profitability, but liquidity risk and credit risk were found not powerful variables in the determination of banks profitability. From macroeconomic variables; foreign exchange rate and lending interest rate were found to have significant (though at 10% level of significance) negative effect on Ethiopian private commercial banks profitability. Conversely, real GDP growth rate and inflation rate were found statistically insignificant. Generally, in this study bank specific factors have more significant effect than macroeconomic factors. So, private commercial banks in Ethiopia were suggested to increase their stockholders equity, asset size and implement an effective and efficient expense management practice in order to boost their profitability.
Abstract: The objective of this study was investigating factors affecting the profitability of private commercial banks in Ethiopia, covering ten years period from 2008 to 2017, using unbalanced panel data from fourteen Ethiopian private commercial banks. In this study, survey was used as a method of a research design, which allows collecting quantitative da...
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Impact of Rewards Management System on Employees’ Satisfaction in Case of Debre Birhan University Administrative Staffs
Issue:
Volume 8, Issue 1, February 2019
Pages:
16-24
Received:
16 December 2018
Accepted:
12 February 2019
Published:
20 February 2019
Abstract: Reward management is concerned with the processes of developing, implementing, operating and evaluating reward policies and practices that recognize and value people according to the efforts and contributions they make towards achieving organizational, departmental and team goals. Employee satisfaction is the degree to which an employee has positive emotions towards the work and organization. The objective of the study is to determine the impact of reward management system on employees’ satisfaction in Debire Birhan University administrative staffs in Ethiopia. The sample size of the study contained 280 administrative staffs in the different departments’’ of University. Data was collected using structured questionnaire technique. The data obtained was processed using the statistical package for social science (SPSS) and was analyzed using both descriptive and inferential statistics. The result discussion indicate that there was a moderate significant positive relationship between transparency of reward system and Employees satisfaction (r =0.582, p< 0.00), Fair distribution reward system and Employees satisfaction (r =0.562, p< 0.00). Low significant positive relationship between Equity reward system and employees satisfaction (r = 0.336, p< 0.00); Consistency and continuity of reward system and Employees satisfaction (r =0.388, p< 0.00). The study found that reward management system collectively have significant effect on employees satisfaction. The study recommends that the university reward management system should be transparency, equity, fair distribution and consistency among administrative staffs in the university. The university should be developing channels of communication for making transparency and clarity of reward management system to administrative staffs.
Abstract: Reward management is concerned with the processes of developing, implementing, operating and evaluating reward policies and practices that recognize and value people according to the efforts and contributions they make towards achieving organizational, departmental and team goals. Employee satisfaction is the degree to which an employee has positiv...
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Factors Affecting Entrepreneurial Intention Among Graduating Students at Debre Berhan University, Ethiopia
Issue:
Volume 8, Issue 1, February 2019
Pages:
25-31
Received:
22 January 2019
Accepted:
22 February 2019
Published:
12 March 2019
Abstract: The present study is aimed at investigating factors affecting entrepreneurial intention among graduating students at Debre Berhan University. Little is known whether graduating students today are entrepreneurial. Notwithstanding the abundance of literature on entrepreneurship, factors affecting entrepreneurial intention among graduating students. Theory of planned behavior is adopted to specifically look at the effect of attitude towards entrepreneurship, perceived social norms and perceived behavioral control on entrepreneurial intention. In addition, entrepreneurship education and external environment are incorporated into the model as a moderator factors. The population used in this study was graduating students at Debre Berhan University 2018/19 academic year. The Sampling techniques weremulti-stage sampling and purposive sampling with a total sample of 240 respondents. The data collection used questionnaires methods with 7likert scale, while the multiple linear regression analysis was used as an analytical technique by using SPSS 16.0. The findings show that the main effects, namely attitude towards entrepreneurship, perceived subjective norm and perceived behavioral control have positive relationship and significant effect on entrepreneurial intention among graduating students. It is also found that entrepreneurship education has appositive moderating effect on entrepreneurial intention among graduating students. It also suggests the future is owned by risk takers and not security seekers. The policy makers, universities and students play pivotal role in nurturing entrepreneurial spirit and bringing attitude change in students.
Abstract: The present study is aimed at investigating factors affecting entrepreneurial intention among graduating students at Debre Berhan University. Little is known whether graduating students today are entrepreneurial. Notwithstanding the abundance of literature on entrepreneurship, factors affecting entrepreneurial intention among graduating students. T...
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