Timoshenko, K and Adhikari, P (2010) A Two-Country Comparison of Public Sector Accounting Reforms: Same Ideas, Different Paths? Journal of Public Budgeting Accounting and Financial Management, 22 (4). pp. 449-486. DOI https://doi.org/10.1108/jpbafm-22-04-2010-b001
Timoshenko, K and Adhikari, P (2010) A Two-Country Comparison of Public Sector Accounting Reforms: Same Ideas, Different Paths? Journal of Public Budgeting Accounting and Financial Management, 22 (4). pp. 449-486. DOI https://doi.org/10.1108/jpbafm-22-04-2010-b001
Timoshenko, K and Adhikari, P (2010) A Two-Country Comparison of Public Sector Accounting Reforms: Same Ideas, Different Paths? Journal of Public Budgeting Accounting and Financial Management, 22 (4). pp. 449-486. DOI https://doi.org/10.1108/jpbafm-22-04-2010-b001
Abstract
<jats:p>A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and transitioning countries. This empirical paper seeks to contribute to this literature by conducting a seemingly unique two-country comparison of public sector accounting reforms in one developing nation and one in transition, namely Nepal and Russia. The study suggests that, although more or less the same rhetoric is used in the two settings, reforms have been framed rather differently due to the potency of various institutional pressures.</jats:p>
Item Type: | Article |
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Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 02 May 2013 14:36 |
Last Modified: | 02 Nov 2024 07:38 |
URI: | http://repository.essex.ac.uk/id/eprint/6114 |