This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political...

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 --...

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 --...