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Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review

Polzer, Tobias; Adhikari, Pawan; Nguyen, Cong Phuong; … - In: Journal of Public Budgeting, Accounting & Financial … (2021)

Purpose: The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research...

Persistent link: https://www.econbiz.de/10012641059

Exploring Russian central government accounting in its context

Timoshenko, Konstantin; Adhikari, Pawan - In: Journal of accounting & organizational change 5 (2009) 4, pp. 490-513

Persistent link: https://www.econbiz.de/10003907779

Implementing public sector accounting reform in Russia : evidence from one university

Timoshenko, Konstantin; Adhikari, Pawan - 2009

Persistent link: https://www.econbiz.de/10003949184

The adoption of IPSASs in South Asia : a comparative study of seven countries

Adhikari, Pawan; Mellemvik, Frode - 2010

Persistent link: https://www.econbiz.de/10008799002

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

A two-country comparison of public sector accounting reforms : same ideas, different paths?

Timoshenko, Konstantin; Adhikari, Pawan - In: Journal of public budgeting, accounting & financial … 22 (2010) 4, pp. 449-486

Persistent link: https://www.econbiz.de/10009162254

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

Implementing public sector accruals in OECD member states : major issues and challenges

Adhikari, Pawan; Gårseth-Nesbakk, Levi; Jaafaripooyan, … - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 2, pp. 125-142

Persistent link: https://www.econbiz.de/10011528442

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

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