DETERMINANTS OF FINANCIAL REPORTING QUALITY ON PUBLIC SECTOR: FINANCE OFFICE OF EAST WALLAGA ZONE
Domaine:
socioeconomicType de record:
paper
Créateur:
EBI
Éditeur:
Hôte:
High-quality financial reporting is critical for transparency, accountability, and effective decision-making in the public sector. This study investigated the determinants of financial reporting quality in the Finance Office of East Wallaga Zone, Ethiopia, aiming to identify key organizational, regulatory, human, and technological factors that influence reporting outcomes. Employing a descriptive research design with a mixed-methods approach, the study integrated quantitative data from structured questionnaires and qualitative insights from interviews and secondary records. The sample should be logically aligned with the study objectives and designed to enhance the credibility of the findings rather than to achieve statistical generalization. The study employed a descriptive and explanatory research design with a quantitative approach. Data were collected from a total of 70 staff members using a structured questionnaire, covering employees directly involved in planning, budgeting, finance, and internal audit functions. Descriptive statistics summarized respondent characteristics, revealing a workforce predominantly holding BA/B.Sc. degrees (64.25%) with 6–10 years of professional experience (46.38%). Awareness of government accounting standards (AGAS) and IT facility availability were high, whereas transparency and accountability in financial reports received the lowest mean rating (2.048). Pearson correlation analysis showed that organizational commitment, internal audit and control, AGAS, educational experience, and IT facilities all had positive and significant relationships with reporting quality (p < .01). Multiple regression analysis confirmed the model’s significance (F = 76.744, p = .000), explaining 61.5% of the variance in financial reporting quality, with AGAS emerging as the strongest predictor (β = .237), while educational experience was not significant (p = .747). Based on these findings, the study recommends implementing practical AGAS-focused training, enhancing IT infrastructure, strengthening internal audit mechanisms, and fostering a culture of transparency to improve financial reporting outcomes.
.Keywords: Financial Reporting Quality, AGAS, Internal Audit, Public Sector, East Wollega Zone.
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