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Entrepreneurship and Development in Nepal : Post-COVID Implications

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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 --...

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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