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...

Viewing the Arctic as a key region for global development in the 21st century, this book offers a cross-disciplinary conceptual framework for understanding what international cooperation is, why it is difficult and what kind of alternative views can apply in the Arctic. Written by Arctic...