Analyzing Accounting And Financial Reporting Practice Of Non-governmental Not-for-profit Organizations In Addis Ababa.

The number of NGNFPOs in Ethiopia and their activities has multiplied in the past three rnto four decade but little information exists on how well these organizations report on their rnPerformance to their constituents and the general public . The purpose of this study is tornExamine and appraise exist in g accounting and fin uncial reporting practices of NGNFPOs,rnwith a view to high light the complains and deviations from the statutory stipulations rnand accounting standards in trend. It also seeks to understand accounting processes andrnFinancial reporting practices in NGNFPO s and the conditions that sustain or Improve rnthose processes and practices. Furthermore, this stud y provides an insight into the accounting and financial reporting practices of NGNFPOs so as to provide the extent tornwhich NGNFPO meet statutory stipulations, accounting standards, and other legal rnRequirements. This involved the examination of over 69 annual reports (both auditrnreport s and annual activity reports) o f NGNFPOs and the administration of a survey rninstrument, documentary analysis and in -depth interview setting .rnThis study employed pragmatic worldviews of research design, which applies to mixedrnMethod research in that inquirers draw liberally from both quantitative and qualitative rnAssumptions when The number of NGNFPOs in Ethiopia and their activities has multiplied in the past there rnto four decade but little information exists on how well these organizations report on their rnperformance to their constituents and the general public. The purpose of this study is tornexamine and appraise exist in g accounting and financial reporting practices of NGNFPOs,rnwith a view to highlight the complains and d aviations’ from the stat story stipule lat ion srnand accounting standards in trend. Ital so seeks to understand accounting processes andrnFinancial reporting practices in NGNFPO s and the conditions that siesta in o r Improve those processes and practices. Furthermore, this study provides an insight into the account in g and financial reporting practices of NGNFPOs so as to provide the extent tornwhich NGNFPOs meet statutory stipulations, accounting standards, and other legal requirement ~. This involved the examination of over 69 annual reports (both auditrnReport s and an nu al activity reports) of NUNFPOs and the administration of a survey rninstrument, do cu me ntaryanalys is and in -depth in tereview setting.rnThis stud y employed pragmatic worldviews of research design, which applies to mixedrnmethod research in that inquirers draw libeberall from both quantitytative and qualitative rnassumptions when they engage in their research to address research problem. Mixed rnmethods approach, which is believed to mitigate the biases of quantitative and qualitative rnapproaches, is one in which a researcher tends to base knowledge claims on pragmaticrngrounds employing strategies of inquiry that involve collecting both quantitative andrnQualitative data either concurrently, sequentially or transfonnativlly to best understandrnresearch problems (Creswell, 2009).

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