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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 and Kuruppu, Chamara and Wynne, Andy and Ambalangodage, Dayananda (2015) Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government. In: The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Research in Accounting in Emerging Economies (RAEE), 15 . Emerald Group Publishing Ltd., pp. 85-108. ISBN 978-1-78441-662-1. Official URL: https://www.emerald.com/insight/content/doi/10.110...



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