Factors Influencing Successful Implementation Of International Financial Reporting Standards (ifrs) Project A Case Of Commercial Bank Of Ethiopia

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International Financial Reporting Standard (IFRS) are set of accounting standard developed byrnIASB that is becoming the global standard for the preparation of public company financialrnstatements. The aim of this study was to examine Factors Influencing Successful Implementation ofrnIFRS Project in Commercial Bank of Ethiopia. These researches sought to achieve five specificrnobjectives with the key variables examined being the dependent variable successful implementationrnof IFRS project in CBE and independent variables of top management support, organizationrnstructure, communication system, team building and Monitoring and Evaluation. To answerrnresearch questions and test the hypothesis the researcher adopted primary and secondary source ofrndata. The primary data were collected through questionnaires and interview. Whereas, thernsecondary source of data was collected from publication, Previous research and consultant printedrndocument. The researcher implemented both qualitative and quantitative (mixed) researchrnapproach. The questionnaire data were analysed using descriptive statistics, correlations, andrnmultiple linear regression analysis and data from interview was triangulated with the descriptivernpart of analysis. The results have shown that with Pearson correlation result of 0.383, 0.387, 0.327rnand 0.418 for the independent variable of Top Management Support, Organizational Structure,rnCommunication System and Team building respectively have weak positive association with therndependent variable of Successful implementation of IFRS project in CBE. While monitoring andrnevaluation has strong positive relationship with dependent variable with Pearson Correlation ofrn0.678. The results of multiple regressions revealed that Top Management Support, OrganizationalrnStructure, Communication System and Team Building have insignificant effect on successfulrnimplementation of IFRS project. However, Effective Monitoring and Evaluation has a positive andrnsignificant effect on successful implementation of IFRS project in CBE. Finally, the researcherrnprovides related recommendations which were associated with the study findings and suggest furtherrnstudy on the issue.

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Factors Influencing Successful Implementation Of International Financial Reporting Standards (ifrs) Project A Case Of Commercial Bank Of Ethiopia

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