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...