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.
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.
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.
Abstract
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 |
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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 |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 22 Sep 2013 17:32 |
Last Modified: | 16 May 2024 18:39 |
URI: | http://repository.essex.ac.uk/id/eprint/7027 |