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<title>Cooperative - Accounting and Auditing</title>
<link>http://repository.mtu.edu.et/xmlui/handle/123456789/37</link>
<description>CAA</description>
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<rdf:li rdf:resource="http://repository.mtu.edu.et/xmlui/handle/123456789/124"/>
<rdf:li rdf:resource="http://repository.mtu.edu.et/xmlui/handle/123456789/122"/>
<rdf:li rdf:resource="http://repository.mtu.edu.et/xmlui/handle/123456789/120"/>
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<dc:date>2026-05-27T19:32:43Z</dc:date>
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<item rdf:about="http://repository.mtu.edu.et/xmlui/handle/123456789/124">
<title>Does corporate governance and balance sheet features influence the financial policy of cooperatives in south west Ethiopia? A partial least square structural equation model (PLS SEM)</title>
<link>http://repository.mtu.edu.et/xmlui/handle/123456789/124</link>
<description>Does corporate governance and balance sheet features influence the financial policy of cooperatives in south west Ethiopia? A partial least square structural equation model (PLS SEM)
Abebe, Ayalew Ali; Zelalem, Bayelign Abebe
Efficient financial policy lowers the business risk, improve the net present value of the firm’s&#13;
investment projects and maximize the shareholders’ value. However, the effect still not studied&#13;
yet in the study area. Therefore, the aim of this study is to empirically examine the effects of&#13;
corporate governance and balance sheet features on the financial policy of cooperatives in south&#13;
west Ethiopia using the PLS SEM model. Three years’ data from 2020 to 2022 were collected&#13;
from 145 cooperatives. The study used managerial characteristics’ as the control variables,&#13;
corporate governance and balance sheet features as the latent variables that affect the&#13;
dependent variable cooperative financial policy measured both by short term debt and total debt.&#13;
The study found that corporate governance has significant but negative effect on the financial&#13;
policy of cooperatives in south west Ethiopia. It was found that balance sheet features are&#13;
significant and positive effect on the financial policy of cooperatives in south west Ethiopia.&#13;
Furthermore, managerial characteristics’ have positive effect on the financial policy and&#13;
balance sheet features and no effect on the corporate governance of cooperatives in south west&#13;
Ethiopia. Thus, the study concludes that all corporate governance, balance sheet features and&#13;
managerial characteristics’ have significant effect on the financial policy of cooperatives in&#13;
south west Ethiopia. Therefore, the study recommends that in developing up their financial&#13;
policy, cooperatives need to take into account managerial characteristics’, corporate governance,&#13;
and balance sheet features.
</description>
<dc:date>2024-01-01T00:00:00Z</dc:date>
</item>
<item rdf:about="http://repository.mtu.edu.et/xmlui/handle/123456789/122">
<title>FACTORS THAT AFFECT THE SUCCESS OF CONSUMER COOPERATIVES IN CASE OF BENCH SHEKO, WEST OMO AND SHEKA ZONES</title>
<link>http://repository.mtu.edu.et/xmlui/handle/123456789/122</link>
<description>FACTORS THAT AFFECT THE SUCCESS OF CONSUMER COOPERATIVES IN CASE OF BENCH SHEKO, WEST OMO AND SHEKA ZONES
Wodajo, Sitotaw; Haile, Worku
The study was aimed to identify factors that influence on success of consumer cooperatives in&#13;
case of Bench sheko, Sheka and West omo zones. Descriptive and explanatory type of research&#13;
design method was applied. Explanatory identify causal factors and outcomes of the target&#13;
phenomenon (Biset Amene &amp; Yadessa, 2018). The study was focused on fifty one (51) selected&#13;
active consumer cooperatives in Bench sheko, West omo and Sheka zone. A three-stage random&#13;
sampling procedure was adopted for the selection of the sample respondents from the&#13;
cooperatives in three Woredas. In the first stage, seven woredas were selected from each zone&#13;
proportionately. In the second stage from those woredas 17 sample consumer cooperatives were&#13;
selected. Finally from those consumer cooperatives 385 sample of respondents were selected.&#13;
Political, Technology, Management, Bureaucracy, Marketing, Finance and Infrastructure&#13;
influence were selected as independent factors. Successes of consumer cooperatives were&#13;
identified as dependent variable for this study. Finding reveals most factors have effect on&#13;
consumer cooperatives. Variable like politics, management, marketing and finance are important&#13;
factors that affect significantly the target variables. Factor bureaucracy had no significant&#13;
influence on dependent variables. The study recommends enhancing the success of consumer&#13;
cooperative by improving the economic status. Special attention should give on problems like&#13;
lack of marketing and finance access shortage, lagging technological advance and political&#13;
interference. Therefore, Bench sheko, Sheka and West omo zones should solve these challeges
</description>
<dc:date>2024-01-01T00:00:00Z</dc:date>
</item>
<item rdf:about="http://repository.mtu.edu.et/xmlui/handle/123456789/120">
<title>Determinant Factors of Cooperatives Honey Marketing Supply in Sheka, Kaffa and Banch Sheko Zones</title>
<link>http://repository.mtu.edu.et/xmlui/handle/123456789/120</link>
<description>Determinant Factors of Cooperatives Honey Marketing Supply in Sheka, Kaffa and Banch Sheko Zones
Belay, Mersha Getaneh
Ethiopia, having surplus honey sources of flora and the highest number of bee colonies, is the&#13;
leading producer of honey and beeswax in Africa. Ethiopia is one of the biggest wax exporters to&#13;
the world market. Cooperatives create a network which helps beekeepers and communities to&#13;
share experiences, training opportunities and marketing tools. The study aimed to investigate the&#13;
determinant factors of the supply of honey marketing cooperatives in Sheka, Benchi sheko and&#13;
Kaffa zones. Explanatory research design with mixed research approach was employed to carry&#13;
out the study. Multiple regression and correlation analysis was used to analyze the data. The&#13;
SPSS Version 26 was used to analyze the cross sectional data. Target populations of the study&#13;
were honey marketing cooperatives supply in Sheka, Benchi sheko and Kaffa zones. The study&#13;
was conducted based on the data gathered from 276 respondents from 69 honey marketing&#13;
cooperatives selected purposively the board of director, manager of the cooperative, the&#13;
marketing manager and sales person. The primary and secondary data was used and it was&#13;
obtained from honey marketing cooperatives in the three zones. The data was collected through&#13;
questionnaire data collection instruments. The study finding revealed that cooperative age, asset&#13;
size, price, access to credit, place of sales, promotion, product quality and government policy&#13;
support were significantly influence the supply of honey marketing cooperatives measured by&#13;
Sales volume. Based on the result of the study, it is recommended that honey marketing&#13;
cooperatives better access credit, focus on advertising, and support financial access and other&#13;
infrastructures. For future studies investigate the other unsought internal determinants and&#13;
external determinants of the cooperatives' sales supply on infrastructure and technology is&#13;
recommended.
</description>
<dc:date>2024-01-01T00:00:00Z</dc:date>
</item>
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