http://hdl.handle.net/123456789/6893 2026-04-06T06:13:27Z http://hdl.handle.net/123456789/6902 Title: An Assessment of Service Recovery Strategy: the case of Unity University Authors: Abegaz, Yitbarek Abstract: Despite the fact that tertiary level education has been immensely operational, maintaining quality education has become a challenge in Ethiopia. This paper aimed to assess the service recovery strategy of Unity University in general and with respect to the service recovery strategies; Specifically, with relation to Responding Quickly, Providing Appropriate Communication, Treating Customers Fairly, Cultivating Relationships with Customers, Encouraging and tracking complaints and Learning from Recovery Experiences. This paper stated in the problem discussion that it spotted that there was repeated occurrence of poor presentation of learning materials in the university which is likely to emanate from not learning from recovery experience and also may be due to not encouraging and tracking complaints. There was also non-availability of facilities during office hours which will result in lack of quick responses to student needs. Unsolicited behaviors were also spotted in the preliminary investigation which will likely emanate from lack of providing appropriate communication, and unfair treatment of customers. According to the research finding, in relation to responding quickly and providing appropriate communication, the institution is neither good nor bad but tends to lean more to the good because the next majority in the data shows that the respondents agree to the strategies. But concerning treating customers fairly, cultivating relationships with customers, encouraging customer complaints and learning from recovery experiences, the majority of respondents were neutral, but next to the majority disagreed implying poor performances in this strategic area. 2021-10-01T00:00:00Z http://hdl.handle.net/123456789/6901 Title: The Role of Employee Recruitment and Selection on the Organization Performance, the Case of Wegagen Bank Authors: Melkamu, Tehitna Abstract: The study attempted to examine the role of recruitment and selection on the organizational performance at the head office of Wegagen Bank. It tried to identify major problem areas and suggested suitable solutions and recommendations in improving the recruitment and selection practices. The study employed descriptive research method by using primary and secondary sources of data to attain the given objective. The primary data was collected directly from the employees of the organization by using interview and questionnaire. Secondary sources were books, research finding recorded documents, and annual reports of the organization. Simple random sampling technique was employed to sample 68 employees of the organization from a target population of 213. Finally, the collected data were analyzed and interpreted using statistical techniques such as tabulation, percentages and charts. The findings revealed that the organization uses several practices to recruit and select. Newspaper is used as a vacancy announcement, and interview as a selection practice. The recruitment and selection practice of the company were evaluated by the respondents. Based on the given responses, most respondents stated that the number of applications affect the employee selection process. Regarding the selection criteria, the organization uses formal education. Therefore, it is concluded that recruitment and selection highly contribute to the performance of the organization. 2021-10-01T00:00:00Z http://hdl.handle.net/123456789/6900 Title: Assessment of the Challenges and Benefits of the Adoption and Implementation of IPSAS in some selected NGOs in Ethiopia Authors: Firdawok, Saron,Sabela Amlaku Abstract: This study assesses the benefits and challenges of adopting and implementing the International Public Sector Accounting Standards (IPSAS) in some selected NGOs working in Ethiopia. The objective of the study was to provide an insight on the contribution of adopting IPSAS in enhancing the level of accountability, transparency and taking educational and professional responsibilities. The population of the study was non-governmental organizations which have already adopted and started to implement IPSAS. Using purposive sampling five NGOs were selected for the study. 51 sample respondents, who understood IPSAS's objectives and were responsible for the adoption process, were taken from the above five institutions to fill the questionnaire. The methods used for the study were descriptive analysis and interview with concerned officials of accounting and auditing board of Ethiopia and professionals found in NGOs. The findings show that the adoption of IPSAS enhances level of accountability and transparency of managements by providing timely and clear financial reports. It was also found that IPSAS adoption is realistic target and clearer understanding of the standard leads to effective implementation. However, the adoption of IPSAS has challenges including additional cost, lack of training, unavailability of adequate staffs in the market, lack of wide participation in the organization, difficulty in recognition, measurement and valuation of assets, delay in amendment to local regulations and lack of coordination and communication. It was also observed that the government higher officials should be committed to implement IPSAS to enhance the quality and comparability of financial reports; the government should give emphasis to implement IPSAS to attract foreign direct investment; AABE should assist public sectors by providing training and consultancy in the adoption process; and universities and professionals need to take the educational and professional responsibilities qualifying for the standard. It was recommended that NGOs should adopt IPSAS for better management, accountability and transparency in financial reporting. And also, AABE should encourage the use of IPSAS that helps to attract more donors. 2021-10-01T00:00:00Z http://hdl.handle.net/123456789/6899 Title: The Effectiveness of Internal Audit in the Public Sector: The Case of Addis Ababa No. 2 Medium Taxpayers Branch Office. Authors: Chane, Ruth Abstract: The overall objective of this study is to assess the effectiveness of the internal audit in the public sector, in the case of Addis Ababa no.2 medium taxpayers branch office. Its emphasis is on the capability and independence of internal auditor, the contribution of the IA charter to the effectiveness of the team, and the contribution of the IA team to make sure the employees compliance with rules and regulations, and the effectiveness of the internal control of the organization. The population of the study is the 113 employees (13 teams) including the branch managers who work in the branch office plus 16 employees who work in the headquarters’ internal audit team. The researcher used both primary and secondary data collection methods to achieve the research objectives. 132 self-administrated structured questionnaires were distributed to the parties mentioned above and 123 questionnaires were filled and returned. In addition to that, open ended questions interview was conducted with the branch manager, the branch’s internal audit team head, and the head quarter internal audit team head. In order to analyze both the qualitative and quantitative data, mixed descriptive design was used. According to the results of the study, it showed that the respondents agreed with moderate presence of competency, low level of independence of IA team from management, moderate to high level of success on the effectiveness of the internal audit charter in improving the IA team’s effectiveness, and moderate to very low level for the IA team contribution to increasing compliance of the employees to rules and regulations and improvement of the internal control system. Furthermore, the interview that was conducted also supported these points. Accordingly, the study recommended the following measures to be taken by the organization. Since the study indicated there is a significant influence by the management, the concerned parties should make sure appropriate mechanisms are in place. On the other hand, to improve the competency of the IA team, continuous trainings and sufficient human resource and budget should be allocated. In addition, the concerned party must put a mechanism like training in which all the teams have good understanding of the internal audit charter. Finally, since it is observed from the study that the proportion of the audit type and the department in which the audit is done is not as comprehensive as stated in the charter, the audit team should include in its plan more departments and more types of audits in order to insure the teams’ compliance with rules and regulations and the internal control effectiveness. 2021-10-01T00:00:00Z