有效会计制度在埃塞俄比亚进出口贸易中的作用——以Anbessa鞋业股份公司为例

Fekadu Agmas Wassie
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引用次数: 0

摘要

本研究的主要目的是检验有效的会计制度对安贝萨鞋业股份公司进出口贸易的作用。本研究的重点是埃塞俄比亚的进出口公司,Anbessa鞋业公司,在研究中考虑了208个目标人群,他们是会计和一些高级管理人员在公司雇用。随机抽取51名会计人员和部分公司高层管理人员,通过问卷调查和访谈,为研究者提供了必要的数据来源。此外,本研究的目的是评估适当和有效的会计制度的使用对Anbessa鞋业股份公司进出口贸易的作用。研究发现,有效的会计制度对公司的进出口贸易具有重要作用。此外,根据采用卡方分布的非参数检验,会计人员在专业、教育程度和工作经验方面的胜任力测量不具有统计学意义。公司应该明白,有效的会计制度对其进出口贸易的贡献对其贸易活动和整体业绩至关重要。
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The Role of Effective Accounting System on Import-Export Trade in Ethiopia: The Case of Anbessa Shoe Share Company
The main purpose of this study is to examine the role of effective accounting system on import-export trade in Anbessa Shoe Share Company. This study is focused on Ethiopian import-export companies specifically, Anbessa Shoe Share Company and there are 208 target populations considered in the study who are accountants and some higher management personnel’s employing in Company. Randomly selected 51 accountants and some higher management personnel of the company are the source of the necessary data to the researcher through the administered questionnaires and interviews. Besides, the objective of this study is to assess the role of proper and effective accounting system employment on import-export trade in Anbessa Shoe Share Company. According to the study findings, an effective accounting system have an important role on import-export trades of the company. In addition, based on the non-parametric test made using Chi-Square distribution the accountant’s competency measured in terms of their profession, educational level and work experience was statistically not significance. The company should understand that the contributions of effective accounting system on its import-export trade is very vital for those activities performed in its trade and for the overall performances.
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