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Cash Reporting in Developing Countries: The Case of Nepalese Central Government

Adhikari, P and Mellemvik, F (2010) 'Cash Reporting in Developing Countries: The Case of Nepalese Central Government.' International Journal on Governmental Financial Management, X (2). pp. 36-48.

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International organizations such as the International Accounting Standards Board (IASB), theInternational Federation of Accountants (IFAC), and the International Organization of Supreme Audit Institutions (INTOSAI) have in recent years acquired accounting expertise bygaining the power to command agendas and standards. The impact of these organizations inthe accounting world seems greater and more influential in developing countries. Developingcountries are left with few alternatives other than to accept the rules and standards developedand prescribed by these organizations, so as to ensure external legitimacy and financialsupport. In the context of developing countries, the implementation of accounting standards isseen as imperative in order to avert the possible financial and economical crisis. This paper aims to explore Nepal?s move towards IPSASs, contributing to the literature concerning therole of international organizations in disseminating IPSASs in the developing world.

Item Type: Article
Uncontrolled Keywords: Cash Basis IPSAS; Globalization; International Organization; Government of Nepal
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 22 Sep 2013 17:32
Last Modified: 06 Jan 2022 13:31

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