The development of internal auditing in Ethiopia: the role of institutional norms

Article


Mihret, Dessalegn Getie, Mula, Joseph M. and James, Kieran. 2012. "The development of internal auditing in Ethiopia: the role of institutional norms." Journal of Financial Reporting and Accounting. 10 (2), pp. 153-170. https://doi.org/10.1108/19852511211273705
Article Title

The development of internal auditing in Ethiopia: the role of institutional norms

ERA Journal ID41128
Article CategoryArticle
AuthorsMihret, Dessalegn Getie, Mula, Joseph M. and James, Kieran
Journal TitleJournal of Financial Reporting and Accounting
Journal Citation10 (2), pp. 153-170
Number of Pages18
Year2012
Place of PublicationBingley, W Yorks. United Kingdom
ISSN1985-2517
2042-5856
Digital Object Identifier (DOI)https://doi.org/10.1108/19852511211273705
Abstract

Purpose – The purpose of this paper is to examine the extent to which institutional norms determine
attributes of internal audit practices and how institutional changes explain the development of these
practices.
Design/methodology/approach – The authors employed a qualitative research approach based on
archival analysis and interview evidence.
Findings – Findings indicate that regulation-based institutional norms explain the adoption of
internal audit and the function’s characteristics in Ethiopian organizations. Furthermore, innovative
introduction of internal audit practices originate within individual organizations and eventually
get institutionalized through diffusion. Such innovations are associated with organizational size, top
management characteristics, internal audit advancement in technology, and exogenous input from the
external environment. Widely accepted internal audit practices, as institutional norms, are not always
taken-for-granted at the level of individual organizations. The institutional change perspective enables
explaining how new internal audit approaches are introduced to supplant old ones.
Originality/value – This study theorizes the development of internal audit practices from an
institutional change perspective. Being the first study to do so, it contributes to the understanding of key
drivers of institutional change that initiate newinstitutional norms that foster the development of internal
audit through introduction and diffusion of new audit practices as old ones are deinstitutionalized.

KeywordsEthiopia, Corporate governance, Internal auditing, Institutional change, Institutional theory, Regulation
ANZSRC Field of Research 2020350199. Accounting, auditing and accountability not elsewhere classified
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Byline AffiliationsUniversity of New South Wales
School of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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Leung, Jenny Kwai-Sim, James, Kieran, Mustata, Razvan V. and Bonaci, Carmen Giorgiana. 2010. "Trade union strategy in Sydney's construction union: a Roman Catholic perspective." International Journal of Social Economics. 37 (7), pp. 488-511. https://doi.org/10.1108/03068291011055441
The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong
Wong, Chi-Bo and Mula, Joseph M.. 2009. "The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong." IBIMA Business Review. 2 (3), pp. 20-28.
Going for 100% digital teaching and learning environments: the agony and the ecstasy
Mula, Joseph M.. 2008. "Going for 100% digital teaching and learning environments: the agony and the ecstasy." 2008 Learning and Teaching Week Showcase. Toowoomba, Australia Feb 2008
Click go the students, click-click-click: how to give and gain students' feedback to dynamically modify delivery in the classroom to students' needs
Mula, Joseph M.. 2008. "Click go the students, click-click-click: how to give and gain students' feedback to dynamically modify delivery in the classroom to students' needs." 2008 Accounting and Finance Association of Australia and New Zealand Conference (2008 AFAANZ). Sydney, Australia 06 - 08 Jul 2008 Sydney,. Australia.
Organizational life cycle stage and controls in Australian family firms
Moores, Ken J. and Mula, Joseph. 2008. "Organizational life cycle stage and controls in Australian family firms." Gupta, Vipin (ed.) Culturally sensitive models of family business in anglo region: a compendium using the globe paradigm. Hyderabad, India. Icfai University Press. pp. 155-175
A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature
Al-Mabrouk, Khalid and James, Kieran. 2009. "A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey PA, USA. IGI Global. pp. 73-87
Internal audit effectiveness: an Ethiopian public sector case study
Mihret, Dessalegn Getie and Yismaw, Aderajew Wondim. 2007. "Internal audit effectiveness: an Ethiopian public sector case study." Managerial Auditing Journal. 22 (5), pp. 470-484. https://doi.org/10.1108/02686900710750757
Contextual factors associated with management information systems in a virtual organization
Scott, Albert H. S. and Mula, Joseph. 2004. "Contextual factors associated with management information systems in a virtual organization." 2004 International Workshop on Business and Information. Taipei, Taiwan 26 - 27 Mar 2004
Contextual factors associated with information systems in a virtual supply chain
Scott, Albert H. S. and Mula, Joseph M.. 2004. "Contextual factors associated with information systems in a virtual supply chain." 3rd International Conference on Information and Management Sciences (IMS2004). Dunhuang, China 05 - 10 Jun 2004 Beijing, China.
The opening of Pandora's box
Tai, Aylwin and Mula, Joseph. 2003. "The opening of Pandora's box." Asian Golf Monthly.
Extent of adoption of EDI by Singaporean SMEs: a survey of practices
Li, Ping and Mula, Joseph M.. 2009. "Extent of adoption of EDI by Singaporean SMEs: a survey of practices." Journal of Information Technology Management. XX (3), pp. 1-13.
Impact of advisers on small and medium enterprises' business performances - a study of CPA interventions on Singaporean Chinese SMEs
Ho, N. K. and Mula, Joseph M.. 2004. "Impact of advisers on small and medium enterprises' business performances - a study of CPA interventions on Singaporean Chinese SMEs." 49th ICSB World Conference: Globalization and Its Impact on Entrepreneurship and Small Business Development in the Developing World . Johannesburg, South Africa 20 - 23 Jun 2004 Washington, USA.
Managing and controlling family enterprises in changing times - a cross-cultural study of Australian and Sigaporean firms
Mula, Joseph M. and Ho, N. K.. 2004. "Managing and controlling family enterprises in changing times - a cross-cultural study of Australian and Sigaporean firms." 4th IFERA Annual Research Conference. Copenhagen, Denmark Sep 2004
Managing the family's wealth in unstable times: role of advisers in wealth preservation using the parallel planning process concept
Goekmen, A. S. and Mula, Joseph M.. 2004. "Managing the family's wealth in unstable times: role of advisers in wealth preservation using the parallel planning process concept." 4th International Family Enterprise Research Academy Annual Research Conference (IFERA 2004). Jonkoping, Sweden Sep 2004 Springfield, IL. United States.
Value-added role of internal audit: an Ethiopian case study
Mihret, Dessalegn Getie and Woldeyohannis, Getachew Zemenu. 2008. "Value-added role of internal audit: an Ethiopian case study ." Managerial Auditing Journal. 23 (6), pp. 567-595. https://doi.org/10.1108/02686900810882110
Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia
James, Kieran and Otsuka, Setsuo. 2009. "Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia." Critical Perspectives on Accounting. 20 (4), pp. 469-491. https://doi.org/10.1016/j.cpa.2008.02.005
Accounting professionalization amidst alternating politico-economic order of Ethiopia
James, Kieran, Mihret, Dessalegn Getie and Mula, Joseph M.. 2009. "Accounting professionalization amidst alternating politico-economic order of Ethiopia." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education
James, Kieran. 2009. "This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education." Accounting Forum. 33 (2), pp. 127-145. https://doi.org/10.1016/j.accfor.2008.01.002
The virtual organization, information systems and quality
Scott, Albert H. S. and Mula, Joseph M.. 2004. "The virtual organization, information systems and quality." Soliman, Khalid (ed.) 2004 International Business Information Management Conference (IBIM 2004) . Amman, Jordan 04 - 06 Jul 2004 Hofstra University, Hempstead, New York,USA.
Implications for information management in the virtual organization
Scott, Albert H. S. and Mula, Joseph. 2003. "Implications for information management in the virtual organization." Soliman, Khalid S. (ed.) 2003 International Business Information Management Conference (IBIM 2003). Cairo, Egypt 16 - 18 Dec 2003 Hempstead, NY. United States.
Postcard from the podium: a real-world assessment task for postgradute and distance students
James, Kieran and Birt, Jacqueline. 2009. "Postcard from the podium: a real-world assessment task for postgradute and distance students." Accounting Education. https://doi.org/10.1080/09639280902790193
Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster
James, Kieran and Tolliday, Christopher. 2009. "Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster." International Journal of Critical Accounting. 1 (1/2), pp. 144-176. https://doi.org/10.1504/IJCA.2009.025335
Institutional investors, political connection and audit quality in Malaysia
Wahab, Effiezal Aswadi Abdul, Zain, Mazlina Mat, James, Kieran and Haron, Hasnah. 2009. "Institutional investors, political connection and audit quality in Malaysia." Accounting Research Journal. 22 (2), pp. 167-195. https://doi.org/10.1108/10309610910987501
Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran, How, Janice and Verhoeven, Peter. 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?" Accounting and Finance. 48 (4), pp. 625-647. https://doi.org/10.1111/j.1467-629x.2007.00246.x
Going for 100% digital teaching and learning environment in accounting: the agony and the ecstasy
Mula, Joseph M.. 2009. "Going for 100% digital teaching and learning environment in accounting: the agony and the ecstasy." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong
Wong, Chi-Bo and Mula, Joseph M.. 2009. "The moderating effect of switching costs on the customer satisfaction-retention link: retail internet banking service in Hong Kong." 11th IBIMA Conference: Innovation and Knowledge Management in Twin Track Economies. Cairo, Egypt 04 - 06 Jan 2009
Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance
Mula, Joseph M. and Kavanagh, Marie. 2009. "Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance." e-Journal of Business Education and Scholarship of Teaching. 3 (1), pp. 1-17.
Brainmatics: can hand-held technologies ameliorate the early onset of dementia? - a model for a longitudinal investigation of prediagnosed but potentially susceptible dementia suffers
Livingstone, Anne, Soar, Jeffrey, Mula, Joseph M. and Wang, Szu-Yao. 2009. "Brainmatics: can hand-held technologies ameliorate the early onset of dementia? - a model for a longitudinal investigation of prediagnosed but potentially susceptible dementia suffers." 19th IAGG World Congress of Gerontology and Geriatrics. Paris, France 05 - 09 Jul 2009
Study to investigate the determinants for the use of wireless technology in healthcare setting: a case of Pakistan
Hafeez-Baig, Abdul, Gururajan, Raj, Mula, Joseph M. and Lin, Meng-Kuan. 2009. "Study to investigate the determinants for the use of wireless technology in healthcare setting: a case of Pakistan." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: Managing Virtual Organisations and Information in the Era of Globalisation. Beijing, China 21 - 23 Nov 2009 Los Alamitos, CA. United States. https://doi.org/10.1109/COINFO.2009.52
Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry
Petcharat, Nickie and Mula, Joseph M.. 2009. "Identifying system characteristics for development of a sustainability management accounting information system: towards a conceptual design for the manufacturing industry." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: 4th International Conference on Cooperation and Promotion of Information Resources in Science and Technology. Beijing, China 21 - 23 Nov 2009 United States. https://doi.org/10.1109/COINFO.2009.19
A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow
James, Kieran. James, Kieran (ed.) 2009. A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow . Saarbrücken, Germany. VDM Verlag Dr. Muller.
A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics
James, Kieran. 2008. "A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics." Critical Perspectives on Accounting. 19 (8), pp. 1263-1295. https://doi.org/10.1016/j.cpa.2008.01.008
Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda
Yee, Cassandra Seow-Ling, Otsuka, Setsuo, James, Kieran and Leung, Jenny Kwai-Sim. 2008. "Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda." Managerial Auditing Journal. 23 (9), pp. 873-899. https://doi.org/10.1108/02686900810908436
Accounting conservatism in Greater China: the influence of institutions and incentives
Kung, Fan-Hua (Alex), Ting, Chih-Wen and James, Kieran. 2008. "Accounting conservatism in Greater China: the influence of institutions and incentives." Asian Review of Accounting. 16 (2), pp. 134-148. https://doi.org/10.1108/13217340810889933
A critical theory and postmodernist approach to the teaching of accounting theory
James, Kieran. 2008. "A critical theory and postmodernist approach to the teaching of accounting theory." Critical Perspectives on Accounting. 19 (5), pp. 643-676. https://doi.org/10.1016/j.cpa.2006.11.004
Can competency skills for accounting students be internationally harmonised? An Indonesia application
Mula, Joseph M.. 2007. "Can competency skills for accounting students be internationally harmonised? An Indonesia application." 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Accounting & Finance Association of Australia and New Zealand.
Electronic data interchange (EDI) adoption: a study of SMEs in Singapore
Li, Ping and Mula, Joseph M.. 2009. "Electronic data interchange (EDI) adoption: a study of SMEs in Singapore." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey PA, USA. IGI Global. pp. 272-292
An analysis-form of soft systems methodology for information systems maintenance
Lai, Ivan Ka-Wai and Mula, Joseph M.. 2009. "An analysis-form of soft systems methodology for information systems maintenance." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey, PA. United States. IGI Global. pp. 197-209
Solar Australia: Australia at the crossroads: a report on a project for the Foundation for Australian Resources evaluating Australia's solar energy policy alternatives
Mula, J. M., Ward, R. A., Thornton, B. S. and Malanos, C.. 1977. Solar Australia: Australia at the crossroads: a report on a project for the Foundation for Australian Resources evaluating Australia's solar energy policy alternatives. Sydney, Australia. Foundation for Australian Resources.
Strategy diversity in Australian family owned businesses: impact of environment induced constraints
Moores, K. and Mula, J.. 1998. "Strategy diversity in Australian family owned businesses: impact of environment induced constraints." Bond Management Review. 5 (2), pp. 25-33.
Global economic modelling: some Australian and New Zealand perspectives
Mula, Joseph M. and MacRae, Don. 1979. "Global economic modelling: some Australian and New Zealand perspectives." 4th Australia and New Zealand Regional Science Association Conference 1979 . Albury-Wodonga, Australia 02 - 05 Dec 1979 Canberra, Australia.
Modelling Australian international relationships: an approach through dynamic simulation
Mula, Joseph M. and MacRae, Don. 1979. "Modelling Australian international relationships: an approach through dynamic simulation." Symposium on Methodologies for Social Forecasting 1979: Futurology. Melbourne, Australia 21 - 23 Nov 1979 Canberra, Australia.
Aspects of a world model for Australian resources and environmental assessment
MacRae, Don and Mula, Joseph M.. 1978. "Aspects of a world model for Australian resources and environmental assessment." A Survey of Recent Developments in Economics 1978. Canberra, Australia 15 Feb 1978 Canberra, Australia.
A bibliographical survey of books, journals and bibliographies on world modelling and future studies
Phung Tran, K. and Mula, Joseph M.. 1979. A bibliographical survey of books, journals and bibliographies on world modelling and future studies. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
A survey of world and Australian models
Mula, Joseph M.. 1979. A survey of world and Australian models. Canberra, Australia. AREA Project, Dept. of Science and the Environment.
Prospect 2000: Australia in a world context
Mula, Joseph M. and MacRae, Don. 1979. "Prospect 2000: Australia in a world context ." 50th Anniversary ANZAAS Conference (ANZAAS 1979): Prospect 2000. Perth, Western Australia 14 - 18 May 1979 Canberra, Australia.
A preliminary account of Australian agriculture in a global economic context
Mula, Joseph M. and MacRae, Don. 1979. "A preliminary account of Australian agriculture in a global economic context." 1979 Australian Agricultural Economics Society Conference. Canberra, Australia 16 Aug 1979 Canberra, Australia.