Entrepreneurship and Development in Nepal: An Overview -- Tourism Entrepreneurship in Nepal: Opportunities and Challenges -- Women Entrepreneurship in Traditional Micro Enterprises in Nepal (A Case: Newar Community in Kathmandu Valley) -- Mapping the Entrepreneurial Ecosystem of Nepal --...

Purpose – The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach – The ideas of institutional theory have...

Cover -- Editorial - a plea for changing directions of public sector accounting research in emerging economies -- Public sector financial management reforms in Ghana: insights from institutional theory -- Management accounting practices and efficiency in a Colombian multi-utility conglomerate --...