Authors : Debele Kabeta Hursa

Volume/Issue : Volume 11 - 2026, Issue 8 - August

Google Scholar : https://tinyurl.com/wabhyyrd

Scribd : https://tinyurl.com/2s3n3tw7

DOI : https://doi.org/10.38124/ijisrt/26aug270

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : Modernizing customs administrations is essential for improving trade facilitation and economic growth in developing economies. Guided by Business Process Reengineering Theory, the Technology Acceptance Model, Human Capital Theory, Stakeholder Theory, and Institutional Theory, this quantitative explanatory study examined the relationships among organizational efficiency, digital transformation, human capital development, stakeholder collaboration, trade facilitation, and trade-related economic performance within the Ethiopian Customs Commission (ECC). Using a cross-sectional survey design, data was collected from 775 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that organizational efficiency, digital transformation, human capital development, and stakeholder collaboration each have a positive and statistically significant influence on trade facilitation. Additionally, trade facilitation demonstrated a significant positive effect on trade-related economic performance. Mediation analysis confirmed that trade facilitation serves as a critical mechanism through which customs modernization initiatives contribute to improved economic outcomes. The results indicate that successful customs modernization requires not only technological advancement but also organizational reform, workforce development, and effective stakeholder collaboration. The study provides empirical evidence supporting a multidimensional approach to customs modernization and offers practical recommendations for strengthening digital infrastructure, enhancing employee capabilities, streamlining customs procedures, and improving interagency coordination to promote trade competitiveness and sustainable economic growth in Ethiopia.

References :

1. AAU. (2025). Competency Based HRM Framework Final Report. Addis Ababa: ECC.
2. Abawari, A. M., Debela, K. L., & Abegaz, M. B. (2024). The effects of organizational culture on change management in Oromia public sectors: the mediating role of leadership styles. Cogent Business Management, 11(1). Retrieved from https://doi.org/10.1080/23311975.2024.2375623
3. Abdul Azeez, O., Ihechere, A. O. O., & Idemudia, C. (2024). Achieving digital transformation in public sector organizations: The impact and solutions of SAP implementations. Computer Science & IT Research Journal, 5(7). Retrieved from https://doi.org/10.51594/csitrj.v5i7.1273
4. ACBF. (2024). Enhancing trade facilitation in Africa: Challenges, opportunities and best practices for economic growth and regional integration Baseline Report 2024. African Capacity Building Foundation.
5. Addy, E., & Ansong, E. (2024). Examining the impact of digitalization on the import clearance process at the Tema Port, Ghana. Wisconsin Journal of Arts and Sciences, 6(2).
6. AfDB. (2025). Annual Development Effectiveness Review 2025-Supporting Africa’s resilience and driving transformation. African Development Bank Group.
7. Aguinis, H., Edwards, J. R., & Bradley, K. J. (2017). Improving our understanding of moderation and mediation in strategic management research. Organizational Research Methods, 20(4). Retrieved from https://doi.org/10.1177/1094428115627498
8. Aguinis, H., Gottfredson, R. K., & Joo, H. (2012). Using performance management to win the talent war. Business Horizons, 55.
9. Ajibade, P. (2018). Technology acceptance model limitations and criticisms: Exploring the practical applications and use in technology related studies, mixed method, and qualitative researches. Library Philosophy and Practice (e journal).
10. Aksom, H., & Vakulenko, Veronika Vakulenk. (2023). Revisiting the scope and suggesting novel domains of institutional theory in the public administration research. Teaching Public Administration, 42(2). doi:10.1177/01447394231191935
11. Andrews, M., Pritchett, L., & Woolcock, M. (2017). Building state capability: Evidence, analysis, action. Oxford University Press.
12. Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4). Retrieved from https://doi.org/10.1093/jopart/mum032
13. Arnold, J., Mathenge, J., Dihel, N., & Strychacz, N. (2011). The role of clearing and forwarding agents in reforming the EAC logistics sector. IMF.
14. Arvanitis, Y. and Raballand, G. (2023). Customs reform in developing countries-Time for a rethink? The World Bank.
15. Arvis, J. F., Raballand, G., & Marteau, J. F. T. (2007). The cost of being landlocked: Logistics costs and supply chain reliability. World Bank.
16. Arvis, J.-F., Duval, Y., Shepherd, B., & Utoktham, C. (2013). Trade Costs in the Developing World: 1996–2010. World Bank Policy Research Working Paper No. 6309.
17. Asghar, N., Khattak, A., D., Hassan, M., Bokhari, I. H., & Waris, M. (2023). Managerial skills, technology adaptation and firm performance: Mediating role of process innovation and product innovation. Taylor & Francis Group, 10(3). Retrieved from https://doi.org/10.1080/23311975.2023.2281485
18. AU. (2025). African Integration Report 2025: Strengthening the Implementation of Regional Frameworks to fully Leverage Continental Achievements. AU.
19. Awu, E., Darius, B., & Chimele, M. P. (2025). Human capital theory: Viewing employees as organizational assets. International Journal of Academic Management Science Research, 9(3).
20. Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1). Retrieved from https://doi.org/10.1177/014920639101700108
21. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6). Retrieved from https://doi.org/10.1037/0022-3514.51.6.1173
22. Barro, R. J., & Sala-i-Martin, X. (2004). Economic growth. The MIT Press.
23. Barth, A., & Blasius, J. (2021). Quantitative methods. In Soziologie - Sociology in the German-Speaking World. De Gruyter Brill.
24. Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations, 61(8). doi:https://doi.org/10.1177/0018726708094863
25. Bass, B. M., & Riggio, R. E. (2006). Transformational leadership (2nd ed.). Lawrence Erlbaum Associates.
26. Baxter, G., & Sommerville, I. (2011). Socio-technical systems: From design methods to systems engineering. Interacting with Computers, 23(1). Retrieved from https://doi.org/10.1016/j.intcom.2010.07.003
27. Becker, G. S. (1993). Human capital: A theoretical and empirical analysis, with special reference to education (3rd ed.). University of Chicago Press.
28. Berhe, A. H. (2017). Challenges of customs law enforcement in Ethiopian Revenues and Customs Authority: The case of Moyale Branch. Journal of Economics and Sustainable Development, 8(1).
29. Besha, T., Negash, S., & Amoroso, D. L. (2009). The impact of organizational culture on IS implementation success in Ethiopia: the case of selected public and private organizations. Proceedings of the Fifteenth Americas Conference on Information Systems.
30. Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly, 24(1).
31. Bozkurt, S., Celik, F., & Gligor, D. (2026). Assessing the current state of mediation analysis in marketing research: Pitfalls and recommendations. Journal of Business Research, 206. Retrieved from https://doi.org/10.1016/j.jbusres.2025.115934
32. Bryman, A. (2016). Social Research Methods (Fifth ed.). Oxford University Press.
33. Brynjolfsson, E., & Hitt, L. M. (2000). Beyond computation: Information technology, organizational transformation, and business performance. Journal of Economic Perspectives, 14(4). Retrieved from https://doi.org/10.1257/jep.14.4.23
34. Bryson, J. M., Crosby, B. C., & Stone, M. M. (2006). The design and implementation of cross‐sector collaborations: Propositions from the literature. Public Administration Review, 66(1). Retrieved from https://doi.org/10.1111/j.1540-6210.2006.00665.x
35. Bryson, J. M., Crosby, B. C., & Stone, M. M. (2015). Designing and implementing cross‐sector collaborations: Needed and challenging. Public Administration Review, 75(5). doi:10.1111/puar.12432
36. Buyonge, C., & Kireeva, I. (2008). Trade facilitation in Africa: Challenges and possible solutions. World Customs Journal, 2(1).
37. Cameron, K. S., & Quinn, R. E. (2006). Diagnosing and changing organizational culture: Based on the competing values framework . Jossey-Bass.
38. Cantens, T., & Raballand, G. (2017). Cross-border trade, insecurity and the role of customs: some lessons from six field studies in (Post-) conflict regions. ICTD Working Paper 67.
39. Chin, W. W. (2010). Bootstrap Cross-Validation Indices for PLS Path Model. In V. E. Vinzi (Ed.), Handbook of Partial Least Squares- concepts, methods and applications. Springer.
40. Chua, Y. P. (2024). A step-by-step guide to SMARTPLS 4: Data analysis using PLS-SEM, CB-SEM, process, and regression. Researchtree.
41. Clark, R.J. & Bernard, D. (2022). Customs in a world of enhanced trade facilitation. IMF. IMF. Retrieved from https://www.elibrary.imf.org/: https://www.elibrary.imf.org/
42. Clark, T., Foster, L., Bryman, A., & Sloan, L. (2021). Bryman’s social research methods. Oxford University Press.
43. Cochran, W. (1977). Sampling Techniques. John Wiley & Sons.
44. Cohen, J. (1988). Statistical power analysis for the behavioral sciences (Second ed.). Lawrence Erlbaum Associates .
45. Cohen, W. M., & Levinthal, D. A. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, 35(1). Retrieved from https://doi.org/10.2307/2393553
46. Coon, J. J., van Riper, C. J., Morton, L. W., & Miller, J. R. (2020). Evaluating nonresponse bias in survey research conducted in the rural Midwest. Society and Natural Resources, 33(8).
47. Couper, M. P., Lepkowski, J. M., & Singer, E. (2009). Issues of coverage, nonresponse, and sample design in mixed-mode surveys. In R. F. Groves (Ed.), Survey methodology (Second ed.). Wiley.
48. Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approaches (Third ed.). Los Angeles: Sage Publications.
49. Creswell, J. W. (2013). Qualitative inquiry and research design: Choosing among five approaches. SAGE Publications, Inc.
50. Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3). Retrieved from https://doi.org/10.1007/BF02310555
51. Davenport, T. H. (2013). Process Innovation: Reengineering Work through Information Technology. Harvard Business School Press.
52. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3). Retrieved from https://doi.org/10.2307/249008
53. de Melo, J., Sorgho, Z., & Wagner, L. (2025). Reducing wait times at customs to boost trade: How Implementing the trade facilitation agreement can expand trade among AfCFTA countries? Journal of African Economies, 34(2). Retrieved from https://doi.org/10.1093/jae/ejae008
54. de Silva, D., & Amarasiriwardane, S. (2024, September 18). https://www.ft.lk/front-page/National-Single-Window-Game-changer-for-Sri-Lanka-s-trading-community/44-766816?#. Retrieved from https://www.ft.lk/.
55. Denison, D. (1995). Toward a theory of organizational culture and effectiveness. Organization Science.
56. Denison, D. R., Nieminen, L., & Kotrba, L. (2014). Diagnosing organizational cultures: A conceptual and empirical review of culture effectiveness surveys. European Journal of Work and Organizational Psychology, 23(1). doi:10.1080/1359432X.2012.713173
57. Dess, G. G., & Robinson, R. B. (1984). Measuring organizational performance in the absence of objective measures: The case of the privately-held firm. Strategic Management Journal, 5(3).
58. DeVellis, R. F. (2017). Scale development: Theory and applications (Fourth ed.). Sage Publications.
59. Diamantopoulos, A. and Winklhofer, H.M. (2001). Index construction with formative indicators: An alternative to scale development. Journal of Marketing Research, 38. Retrieved from http://dx.doi.org/10.1509/jmkr.38.2.269.18845
60. Dillman, D. A., Smyth, J. D., & Christian, L. M. (2014). Internet, phone, mail, and mixed‐ mode surveys: The tailored design method (Fourth ed.). John Wiley & Sons.
61. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2). Retrieved from https://doi.org/10.2307/2095101
62. Djankov, S., Freund, C., & Pham, C. S. (2006). Trading on time. The Review of Economics and Statistics, 92(1). Retrieved from https://doi.org/10.1162/rest.2009.11498
63. Djatmiko, G.H.; Sinaga, O., & Pawirosumarto, S. (2025). Digital transformation and social Inclusion in public services: A qualitative analysis of e-government adoption for marginalized communities in sustainable governance. Sustainability, 17(2908).
64. Dorfman, P., Javidan, M., Hanges, P., Dastmalchian, A., & House, R. (2012). GLOBE: A twenty-year journey into the intriguing world of culture and leadership. Journal of World Business, 47(4).
65. ECC. (2013 E. C.). FDRE Customs Commission Ten-Year Prosperity Plan (2013-2022 E. C.). Addis Ababa: ECC.
66. ECC. (2018/9 G. C.). Performance Report on the Implementation of the Major Plans and Activities of the Ethiopian Customs Commission for the 2011 E. C. Fiscal Year. Addis Ababa: ECC.
67. ECC. (2019/20). Performance Report on the Implementation of the Major Plans and Activities of the Ethiopian Customs Commission for the 2012 E. C. Fiscal Year. Addis Ababa: ECC.
68. ECC. (2020/1 G. C.). Performance Report on the Implementation of the Major Plans and Activities of the Ethiopian Customs Commission for the 2013 E. C. Fiscal Year. Addis Ababa: ECC.
69. ECC. (2021/22 G. C.). Performance Report on the Implementation of the Major Plans and Activities of the Ethiopian Customs Commission for the 2014 E. C. Fiscal Year. Addis Ababa: ECC.
70. ECC. (2022/23 G. C.). Performance Report on the Implementation of the Major Plans and Activities of the Ethiopian Customs Commission for the 2015 E. C. Fiscal Year. Addis Ababa: ECC.
71. Efron, B. and Tibshirani, R.J. (1993). An Introduction to the Bootstrap. Chapman and Hall.
72. Eisenhardt, K. M., & Martin, J. A. (2000). Dynamic capabilities: What are they? Strategic Management Journal, 21. Retrieved from https://doi.org/10.1002/1097-0266(200010/11)21:10/11<1105::AID-SMJ133>3.0.CO;2-EDigital Object Identifier (DOI)
73. Ellson, T. (2009). Assessing contribution of research in business to practice. Journal of Business Research, 62.
74. Erkie, M. (2016, January 2016). https://etd.aau.edu.et/server/api/core/bitstreams/d661ae2e-7148-4e56-a286-bfbdaa59beae/content. Retrieved from https://etd.aau.edu.et.
75. Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of convenience sampling and purposive sampling. American Journal of Theoretical and Applied Statistics, 5(1). Retrieved from https://doi.org/10.11648/j.ajtas.20160501.11
76. FDRE. (2018, November 29). Proclamation No. 1097/2018: Ethiopian Customs Commission Establishment. Federal Democratic Republic of Ethiopia. Negarit Gazette.
77. FDRE. (2019, January 30). Council of Ministers Regulation to Provide the Definition of Powers, Duties and Organization of the Customs Commission. Federal Negarit Gazette(437/ 2018).
78. Fegada A. & Veres Z. (2024). T. (2024). The moderating role of technological capabilities in the relationship between entrepreneurial marketing and firm terformance: A qualitative approach. European Scientific Journal, ESJ, 20(7). Retrieved from https://doi.org/10.19044/esj.2024.v20n7p1
79. Fetais, A., Abdella, G.M., Al-Khalifa, K.N., & Hamouda, A.M. (2022). Business process re-engineering: a literature review-based analysis of implementation measures. Information, 13(185). Retrieved from https://doi.org/10.3390/info13040185
80. Fink, A. (2017). How to conduct surveys: A step-by-step guide. SAGE Publications Ltd.
81. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1). Retrieved from http://www.jstor.org/stable/3151312
82. Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
83. Freeman, R. E., & Parmar, B. L. (2004). The stakeholder approach revisited. Zeitschrift für Wirtschafts- und Unternehmensethik, 5(3).
84. Freeman, R. E., Dmytriyev, S., & Phillips, R. A. (2021). Stakeholder theory and the resource-based view of the firm. Journal of Management, 47(7). Retrieved from https://doi.org/10.1177/0149206321993576
85. Gichuki, N. and Msiska, F. (2021). Customs digitalization and deepening intra-COMESA trade. COMESA.
86. Grainger, A. (2008). Customs and trade facilitation: From concepts to implementation. World Customs Journal, 2(1). Retrieved from https://doi.org/10.55596/001c.91315
87. Grindle, M. S. (2004). Good enough governance: Poverty reduction and reform in developing countries. Governance, 17(4). Retrieved from https://doi.org/10.1111/j.0952-1895.2004.00256.xDigital Object Identifier (DOI)
88. Groves, R.M., Fowler, F.J., Couper, M.P., Lepkowski, J.M., & Singer, E. (2009). Survey Methodology. John Wiley & Sons Inc.
89. Gulati, R. (1998). Alliances and Networks. Strategic Management Society, 19(4). Retrieved from https://doi.org/10.1002/(SICI)1097-0266(199804)19:4<293::AID-SMJ982>3.0.CO;2-MDigital Object Identifier (DOI)
90. Hailu, T. G. (2024, June). https://etd.aau.edu.et/server/api/core/bitstreams/437f4efc-4be1-44f1-a0f9-b22249865f18/content. Retrieved from https://etd.aau.edu.et.
91. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (Second ed.). SAGE Publications, Inc.
92. Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS SEM. 31(1). Retrieved from https://doi.org/10.1108/EBR-11-2018-0203
93. Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications Ltd.
94. Hair, J., & Alamer, A. (2022). Partial least squares structural equation modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1. Retrieved from https://doi.org/10.1016/j.rmal.2022.100027
95. Hammer, M., & Champy, J. (1993). Reengineering the corporation: A manifesto for business revolution. Harper Business.
96. Hayes, A. F. (2018). Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach (Second ed.). The Guilford Press.
97. Heeks, R. (2006). Implementing and Managing eGovernment: An International Text. Sage Publications.
98. Henseler, J., & Chin, W. W. (2010). A comparison of approaches for the analysis of interaction effects between latent variables using partial least squares path modeling. Structural Equation Modeling: A Multidisciplinary Journal, 17.
99. Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43. doi:10.1007/s11747-014-0403-8
100. Henseler, J., Ringle, C. M., & Sarstedt, M. (2016). Testing measurement invariance of composites using partial least squares. International Marketing Review, 33(3). Retrieved from https://doi.org/10.1108/IMR-09-2014-0304
101. Henseler, J., Ringle, C. M., & Sinkovics. R.R. (2009). The Use of Partial Least Squares Path Modeling in international marketing. In R. &. Ali (Ed.), New challenges to international marketing advances in international marketing. Emerald Group Publishing Limited.
102. Hofstede, G. (2011). Dimensionalizing cultures: The Hofstede model in context. Online Readings in Psychology and Culture, 2(1). Retrieved from https://doi.org/10.9707/2307-0919.1014
103. Hummels, D. (2007). Transportation costs and international trade in the second era of globalization. Journal of Economic Perspectives, 21(3). Retrieved from https://doi.org/10.1257/jep.21.3.131
104. Hummels, D. L. and Schaur, S. (2013). Time as a trade barrier. American Economic Review, 103(7). Retrieved from https://doi.org/10.1257/aer.103.7.2935
105. Ibrahim, R. L., & Ajide, K. B. (2022). Trade facilitation, institutional quality, and sustainable environment: Renewed evidence from Sub-Saharan African countries. Journal of African Business, 23(2). Retrieved from https://doi.org/10.1080/15228916.2020.1826886
106. IFC. (2020, November 2). https://www.ifc.org/en/pressroom/2019/ifc-customs-commission-sign-agreement-to-reform-ethiopias-custom. Retrieved from https://www.ifc.org.
107. Israel, M., & Hay, I. (2006). Research ethics for social scientists: Between ethical conduct and regulatory compliance. Sage Publications.
108. Jastram, S. M., & Berberyan, Z. (2023). Democratic stakeholder representativeness. Journal of Public Administration Research and Theory, 33(4).
109. Javidan, M., & Dastmalchian, A. (2009). Managerial implications of the GLOBE project: A study of 62 societies. Asia Pacific Journal of Human Resources, 47(1).
110. Jonath, A., Panga, F., & Nkunda, R. M. (2024). Customs clearance procedures and cross-border logistics performance in East Africa: a case of Malaba-Busia and Taveta-Holili one-stop border posts. Journal of Co-operative and Business Studies (JCBS), 8(1).
111. Kafeero, E. (2025). Customs and trade facilitation in the East African Community (EAC). World Customs Journal, 2(1).
112. Karklina Admine, S., Cevers, A., Kovalenko, A., & Auzins, A. (2024). Challenges for customs risk management today: A literature review. Journal of Risk and Financial Management, 17(8).
113. Kassahun, T. (2014). Trade facilitation in Ethiopia: The role of WTO accession in domestic reform. Mizan Law Review,, 8(1).
114. Kitema, W., Gitonga, D., & Tenai, J. (2025). Effect of digital technologies on trade facilitation at Nairobi’s customs stations: Moderating role of user competence. Journal of Finance and Accounting,, 5(9). doi:10.70619/vol5iss9pp45-61-679
115. Kline, R. B. (2016). Principles and practice of structural equation modeling (4th ed.). The Guilford Press.
116. Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration, 11(4).
117. Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e Collaboration, 11(4). Retrieved from https://doi.org/10.4018/ijec.201510010
118. Koros, O. K. (2021). Effects of single window system on trade facilitation in Kenya: A case clearing and forwarding companies in Nairobi CBD.
119. Kouamo, J. A. (2020, December 22). https://www.tralac.org/blog/article/15053-customs-modernisation-in-africa-and-related-challenges.html. Retrieved from https://www.tralac.org.
120. Krosnick, J. A. (2018). Assessing the accuracy of survey research. In D. L. Vannette (Ed.), The Palgrave handbook of survey research. Palgrave Macmillan.
121. Kunisch, S., Denyer, D., Bartunek, J. M., Menz, M., & Cardinal, L. B. (2023). Review research as scientific inquiry. Organizational Research Methods, 26(1). Retrieved from https://doi.org/10.1177/10944281221127292
122. Li, C., & Freeborn, D. P. W. (2025). Exploring AI powered digital innovations from a transnational governance perspective: Implications for market acceptance and digital accountability. arXiv preprint. doi:10.48550/arXiv.2504.20215
123. Li, X., Wang, Y., & Chen, J. (2025). Determinants of digital adoption in public-sector trade facilitation: The role of stakeholder engagement. Government Information Quarterly, 42(1).
124. Limao, N., & Venables, A. J. (2001). Infrastructure, geographical disadvantage, and transport costs. The World Bank Economic Review, 15(3).
125. Little, R. and Rubin, D. (2019). Statistical analysis with missing data (Third ed.). Wiley.
126. Lucraft, M. (2020). https://www.springernature.com/gp/researchers/the-source/blog/blogposts-communicating-research/towards-societal-impact-maximizing-relevance/18287584. Retrieved from https://www.springernature.com/.
127. Marikyan, D., Papagiannidis, S, & Stewart, G. B. (2023). Technology acceptance research: Meta-analysis. Journal of Information Science. Retrieved from https://doi.org/10.1177/01655515231191177
128. Marikyan, D., Papagiannidis, S, & Stewart, G. B. (2023). Technology acceptance research: Meta analysis. Journal of Information Science. Retrieved from https://doi.org/10.1177/01655515231191177
129. Marikyan, D., Papagiannidis, S., & Stewart, G. B. (2023). Technology acceptance research: Meta-analysis. Journal of Information Science. Retrieved from https://doi.org/10.1177/01655515231191177
130. Melville, N., Kraemer, K., & Gurbaxani, V. (2004). Information technology and organizational performance: An integrative model of IT business value. MIS Quarterly, 28(2). Retrieved from https://doi.org/10.2307/25148636
131. Memon, M. A., Ting, H., Cheah, J.-H., Ramayah, T., Chuah, F., & Cham, T. H. (2020). Sample size for survey research: Review and recommendations. Journal of Applied Structural Equation Modeling, 4(2). Retrieved from https://jasemjournal.com/wp-content/uploads/2020/08/Memon-et-al_JASEM_-Editorial_V4_Iss2_June2020.pdf
132. Mintzberg, H. (2009). Managing. Berrett-Koehler Publishers.
133. Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. The Academy of Management Review, 22(4). Retrieved from https://www.jstor.org/stable/259247
134. Mohammed, Y. O. (2022). Challenges and opportunities for export trade facilitation practices in Ethiopia. African Journal of Business Management, 16(11). Retrieved from https://doi.org/10.5897/AJBM2019.8752
135. Mokganedi, J. (2022, February 24). https://mag.wcoomd.org/magazine/wco-news-97-issue-1-2022/how-botswana-customs-is-leveraging-data-driven-technologies/. Retrieved from https://mag.wcoomd.org.
136. Njinkeu, D., Wilson, J. S.., Fosso, B. P. (2008). Expanding Trade within Africa : The Impact of Trade Facilitation. Policy Research Working Paper; No. 4790 (World Bank).
137. Nkundabaramye, V. (2022). Effects of Rwanda Electronic Single Window (RESW) on the movement of goods along the Rwandan customs posts. Open Access Library Journal.
138. North, D. C. (1990). Institutions, institutional change and economic performance. Cambridge University Press.
139. Nutley, S.M., Walter, I. and Davies, H.T.O. (2007). Using evidence: How research can inform public services. The Policy Press.
140. OECD. (2018). Trade Facilitation and the Global Economy. Paris: OECD Publishing. Retrieved from http://dx.doi.org/10.1787/9789264277571-en
141. OECD. (2024). OECD digital economy outlook: Embracing the technology frontier 2024 (volume 1). OECD.
142. OECD. (2024). OECD Survey on Drivers of Trust in Public Institutions- 2024 Results: Building Trust in a Complex Policy Environment. OECD Publishing. Retrieved from https://www.oecd.org.
143. OECD. (2025). Trade facilitation indicators: Monitoring Policies up to 2025. Retrieved from https://doi.org/10.1787/fd6f27dc-en.
144. OECD/WBG/WTO. (2023). Digital Trade for Development. OECD/WBG/WTO.
145. Ohnsorge, F., & Quaglietti, L. (March 2023). Trade as an engine of growth sputtering but fixable. World Bank Group.
146. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research. Administration and Policy in Mental Health and Mental Health Services Research, 42(5).
147. Pasmore, W. A. (2015). Leading continuous change: Navigating churn in the real world. Berrett-Koehler Publishers.
148. Pérez Azcárraga, Augusto Azael, Tadatsugu Matsudaira, Gilles Montagnat-Rentier, János Nagy, and R. James Clark. (2022). Customs Matters: Strengthening Customs Administration in a Changing World. IMF.
149. Petter, S., Straub, D. W., & Rai, A. (2007). Specifying formative constructs in information systems research. MIS Quarterly, 31(4). Retrieved from http://misq.org/specifying-formative-constructs-in-information-systems-research.html.
150. Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5). Retrieved from https://doi.org/10.1037/0021-9010.88.5.879
151. Pollitt, C., & Bouckaert, G. (2011). Public management reform: A comparative analysis-New public management, governance, and the neo-Weberian state (Third ed.). Oxford University Press.
152. Portugal-Perez, A., & Wilson, J. S. (2012). Export performance and trade facilitation reform: Hard and soft infrastructure. World Development, 40(7). Retrieved from https://doi.org/10.1016/j.worlddev.2011.12.002
153. Preacher, K. J., & Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40(3). Retrieved from https://doi.org/10.3758/BRM.40.3.879
154. Provan, K. G., & Kenis, P. (2008). Modes of network governance: Structure, management, and effectiveness. Journal of Public Administration Research and Theory, 18(2). Retrieved from https://doi.org/10.1093/jopart/mum015
155. Rbehat, A.M., Marafi, H.B. (2024). The role of customs process in facilitating international trade. Saudi Journal of Business and Management Studies, 9(1).
156. Resnik, D. B. (2020). What Is Ethics in Research & Why Is It Important? National Institute of Environmental Health Sciences. Retrieved from https://www.niehs.nih.gov/research/resources/bioethics/whatis
157. Ringle, C.M., Wende, S. and Becker, J.M. (2015). SmartPLS 3. SmartPLS GmbH. Retrieved from https://www.smartpls.com/
158. Rodríguez-Pose, A. (2020). Institutions and the fortunes of territories. Regional Science Policy & Practice. doi:10.1111/rsp3.12277
159. RRA. (2012). https://www.rra.gov.rw/en/customs-services/electronic-single-window/electronic-single-window-to-ease-doing-business-in-rwanda. Retrieved from https://www.rra.gov.rw.
160. Sakyi, D., & Afesorgbor, S. K. (2019). The effects of trade facilitation on trade performance in Africa. Journal of African Trade, 6(1).
161. Sarturi, J., Almeida, F., & Rodrigues, M. (2023). Stakeholder engagement and customs and customs performance: Lessons from emerging economies. Journal of International Trade and Economic Development, 32(4). Retrieved from https://doi.org/10.1080/09638199.2022.2141234
162. Saunders, M., Lewis, P. and Thornhill, A. (2007). Research methods for business students (Fourth ed.). Harlow: Pearson Education Limited.
163. Schein, E. H. (2010). Organizational culture and leadership (4th ed.). Jossey-Bass.
164. Scott, W. R. (2014). Institutions and organizations: Ideas, interests, and identities (4th ed.). SAGE Publications.
165. Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach. Wiley.
166. Silva, R., Machado, L., & Powell, W. W. (2024). Institutional pressures and organizational adaptation in public administration. Public Management Review, 26(3).
167. Simon, M. K., & Goes, J. (2013). http://researchdesign.lucalongo.eu/material/Assumptions-Limitations-Delimitations-and-Scope-of-the-Study.pdf. Retrieved from http://researchdesign.lucalongo.eu/.
168. Sirika, D. D. & Gizaw, T. K. (2016). Effects of procrastination on customs clearance cost: The case of Kality Customs Branch in Ethiopia. International Affairs and Global Strategy, https://www.iiste.org/Journals/index.p.
169. Subhaktiyasa, P. G. (2024). PLS-SEM for multivariate analysis: A practical guide to educational research using SmartPLS. Journal of Education and Learning Innovation, 4(3). Retrieved from https://doi.org/10.35877/454RI.eduline2861
170. Tabachnick, B. G., & Fidell, L. S. (2019). Using Multivariate Statistics. Pearson.
171. Taye, G. S. (2011, April). https://etd.aau.edu.et/server/api/core/bitstreams/c284ce1d-5b20-4c77-bda3-5a982871f447/content. Retrieved from https://etd.aau.edu.et.
172. Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7). Retrieved from https://www.jstor.org/stable/3088148
173. Tefera, A. A. (2018, June). https://etd.aau.edu.et/server/api/core/bitstreams/d6df958b-e8e2-41f2-b986-7c32d0dacb44/content. Retrieved from https://etd.aau.edu.et.
174. Temesgen, E. (2020, June). https://etd.aau.edu.et/server/api/core/bitstreams/555832e2-0a88-4b6a-ab82-574f61392856/content. Retrieved from https://etd.aau.edu.et.
175. The-World-Bank-Group. (2022). Restructuring paper on a Proposed project restructuring of Ethiopia trade logistics project approved on March 31, 2017 to Federal Democratic Republic of Ethiopia. The-World-Bank-Group.
176. Tiruye, M. B. (2023). The Effectiveness of Customs Risk Management Selectivity Process on Import Trade; The Case of Ethiopian Customs Commission (Time Series Big Data Analysis). International Journal of Management and Fuzzy Systems, 9(1). Retrieved from https://www.sciencepublishinggroup.com/article/10.11648/j.ijmfs.20230901.11
177. UN. (2025). https://www.untfsurvey.org/compare-economies?id=ETH&year=2025&op=1&group=20%2C21%2C22%2C24&measures=default. Retrieved from https://www.untfsurvey.org.
178. UNCTAD. (2019). Economic development in Africa report 2019: Made in Africa- rules of origin for enhanced intra African trade. UNCTAD.
179. UNCTAD. (2024, December 21). https://unctad.org/news/transforming-customs-processes-drive-trade-efficiency-worldwide. Retrieved from https://unctad.org.
180. UNCTAD. (2024). Trade and development report 2023: Growth, debt, and climate: Realigning the global financial Architecture. Geneva: UN.
181. UNCTAD. (2025). ASYCUDA report 2025 The new generation of ASYCUDA for efficient, secure and sustainable trade. Geneva: UNCTAD.
182. Van Wart, M. (2013). Leadership in public organizations: An introduction . Routledge.
183. Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2). Retrieved from https://doi.org/10.1111/j.1540-5915.2008.00192.x
184. Venkatesh, V., Morris, M.G., Davis, G.B. and Davis, F.D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3). doi:10.2307/30036540
185. Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122. Retrieved from https://doi.org/10.1016/j.jbusres.2019.09.022
186. Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2). Retrieved from https://doi.org/10.1016/j.jsis.2019.01.003
187. Vincent, N., & Njong, M. A. (2021). Effects of One Stop Border Posts (OSBPs) Trade Facilitation Initiative on the Movement of Goods along the Rwandan Customs Posts. Open Access Library Journal, 8.
188. Wang, G., Oh, I.-S., Courtright, S. H., & Colbert, A. E. (2011). Transformational leadership and performance across criteria and levels: A meta-analytic review of 25 years of research. Group & Organization Management, 36(2). Retrieved from https://doi.org/10.1177/1059601111401017
189. Wassie, M. A., Lukas Kornher & Chahir Zaki. (2025). Revisiting the impact of trade facilitation measures in Africa: a structural gravity approach. The Journal of International Trade & Economic Development. doi:10.1080/09638199.2025.2519105
190. WB. (2018). World Bank Group and World Trade Organization. (2018). Trade and poverty reduction: New evidence of impacts in developing countries. World Bank Group and World Trade Organization.
191. WB. (2019). Grow with the flow An evaluation of World Bank Group support to facilitating trade 2006–17 . World Bank.
192. WB. (2020). Annual Report 2020: Trade Facilitation Support Program (TFSP Annual Report). World Bank.
193. WB. (2020). Doing business 2020: Comparing business regulation in 190 economies. Washington, DC: World Bank Publications.
194. WB. (2023). Connecting to Compete 2023: Trade logistics in an uncertain global economy, the logistics performance index and Its indicators. The World Bank.
195. WB. (2026). Global economic prospects. The World Bank.
196. WCO. (2019). Guide to implementing competency based human resource management in a customs administration environment. WCO.
197. WCO. (2023). https://www.wcoomd.org/en/media/newsroom/2023/june/multi-regional-workshop-on-measuring-customs-performance-for-strategic-decision-making.aspx? Retrieved from https://www.wcoomd.org.
198. WCO. (2024). Digitalizing origin data exchanges: Customs digitalization and modernization insightss. WCO Magazine. Retrieved from https://mag.wcoomd.org/magazine/wco-news-105-issue-3-2024/
199. WCO. (2024, October 9). https://www.wcoomd.org/en/media/newsroom/2024/october/the-wco-assists-the-ecc-in-further-consolidating-its-risk-management-capability.aspx. Retrieved from https://www.wcoomd.org.
200. WCO. (2025). https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/time-release-study/wco-time-release-study-guide--version-4-2025.pdf?db=web. Retrieved from https://www.wcoomd.org.
201. WCO/WTO. (2022). WCO/WTO study report on disruptive technologies. WCO/WTO.
202. W-gebriel, T. (2011, June). https://etd.aau.edu.et/server/api/core/bitstreams/39f85abc-29fe-4caa-a04d-ccb0bf7d8f5e/content. Retrieved from https://etd.aau.edu.et.
203. Wilson, J. S., Mann, C. L., & Otsuki, T. (2003). Trade facilitation and economic development: A new approach to quantifying the impact. The World Bank Economic Review, 17(3). Retrieved from https://doi.org/10.1093/wber/lhg027
204. Wittmayer, J. M. (2014). Action, research and participation: roles of researchers in sustainability transitions. Sustainability Science, 9.
205. WTO. (2008, April 17). https://www.wcoomd.org/Topics/Facilitation/Instrument%20and%20Tools/Conventions/pf_revised_kyoto_conv/Kyoto_New. Retrieved from https://www.wcoomd.org.
206. WTO. (2013). https://www.wto.org/english/docs_e/legal_e/tfa_e.htm. Retrieved from https://www.wto.org.
207. WTO. (2024). World trade report 2024: Trade and inclusiveness How to make trade work for all. WTO Publications.
208. Yamane, T. (1967). Statistics: An introductory analysis (Second ed.). Harper and Row.
209. Yeshineh, A. K., & Woldeyes, F. B. (2025). The Economy-Wide Impact of harnessing human capital development and the case of Ethiopia: A dynamic computable general equilibrium model analysis. Economies, 13(5). Retrieved from https://doi.org/10.3390/economies13050137
210. Yigezu, H. (2021, June). http://repository.smuc.edu.et/handle/123456789/6694. Retrieved from http://repository.smuc.edu.et: http://197.156.93.91/bitstream/123456789/6694/1/hana%20thesis%202.pdf
211. Yukl, G. (2013). Leadership in organizations (Eigth ed.). Pearson Education.
212. Zhu, K., & Kraemer, K. L. (2005). Post-adoption variations in usage and value of e-business by organizations: Cross-country evidence from the retail industry. Information Systems Research, 16(1).