Research Repository

Nepalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting

Adhikari, P and Mellemvik, F (2009) 'Nepalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting.' Accounting Historians Journal, 36 (1). 113 - 133. ISSN 0148-4184

Full text not available from this repository.

Abstract

© 2009, Academy of Accounting Historians. All rights reserved. This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset of the post-Rana period, Indian advisors dominated the reform process and helped Nepal introduce and incorporate a range of modern administrative measures, including a new budgeting structure called line-item budgeting. The external influence on Nepal’s reforms and the ways of installing new values in the administration altered in the second half of the 1950s. The United Nations and the USAID became the major agents in the introduction and institutionalization of rules and practices, especially accounting norms and procedures.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Jim Jamieson
Date Deposited: 02 May 2013 14:22
Last Modified: 12 Jun 2018 16:15
URI: http://repository.essex.ac.uk/id/eprint/6112

Actions (login required)

View Item View Item