The Role of Effective Accounting System on Import-Export Trade in Ethiopia: The Case of Anbessa Shoe Share Company

Abstract

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.