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Reforming central government accounting in diverse contexts : a three-country comparison

Adhikari, Pawan; Timoshenko, Konstantin; … - In: International journal of public sector performance … 2 (2012/15) 1, pp. 44-60

Persistent link: https://www.econbiz.de/10009656624

Public sector accounting practices and reforms in Nepal

Adhikari, Pawan - In: Routledge handbook of accounting in Asia, (pp. 206-220). 2018

Persistent link: https://www.econbiz.de/10011721767

The rise and fall of accruals : a case of Nepalese central government

Adhikari, Pawan; Mellemvik, Frode - In: Journal of accounting in emerging economies : JAEE 1 (2011) 2, pp. 123-143

Persistent link: https://www.econbiz.de/10009376964

Dissemination and institutionalization of public sector accounting reforms in less developed countries : a comparative study of the Nepalese and Sri Lankan central governments

Adhikari, Pawan; Kuruppu, Chamara; Matilal, Sumohon - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 3, pp. 213-230

Persistent link: https://www.econbiz.de/10009775406

Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs) : the case of the Nepali central government

Adhikari, Pawan; Kuruppu, Chamara; Wynne, Andy; … - In: Public sector accounting, accountability and auditing …, (pp. 85-108). 2015

Persistent link: https://www.econbiz.de/10011413860

"Agents-in-focus" and "agents-in-context" : the strong structuration analysis of central government accounting practices and reforms in Nepal

Adhikari, Pawan; Jayasinghe, Kelum - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 2, pp. 96-115

Persistent link: https://www.econbiz.de/10011734398

The sociomateriality of digitalisation in Nepalese NGOs

Adhikari, Pawan; Upadhaya, Bedanand; Wijethilake, Chaminda - In: The British accounting review : the journal of the … 55 (2023) 5, pp. 1-15

Persistent link: https://www.econbiz.de/10014382801

Entrepreneurship and Development in Nepal : Post-COVID Implications

Adhikari, Pawan (ed.); Mitra, Jay (ed.); … - 2024

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 --...

Persistent link: https://www.econbiz.de/10015070377

The rise and fall of accruals: a case of Nepalese central government

Adhikari, Pawan; Mellemvik, Frode - In: Journal of Accounting in Emerging Economies 1 (2011) 2, pp. 123-143

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...

Persistent link: https://www.econbiz.de/10014839403