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Items where Author is "Adhikari, P"

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Number of items: 31.

Article

Uddin, SN and Mori, Y and Adhikari, P (2020) 'Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story.' International Review of Administrative Sciences, Vol. 8 (1). ISSN 0020-8523

Adhikari, P and Jayasinghe, K (2017) '‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal.' Accounting Forum, 41 (2). 96 - 115. ISSN 0155-9982

Adhikari, P (2016) 'Corruption in the Nepalese Government Sector: is Accounting involved? or Corruption in the Public Sector with special reference to Nepal: is Accounting involved?' Journal of the Institute of Chartered Accountants of Nepal.

Kuruppu, C and Adhikari, P and Gunarathna, V and Ambalangodage, D and Perera, P and Karunarathna, C (2016) 'Participatory budgeting in a Sri Lankan urban council: A practice of power and domination.' Critical Perspectives on Accounting, 41. 1 - 17. ISSN 1045-2354

Adhikari, P and Gårseth-Nesbakk, L (2016) 'Implementing public sector accruals in OECD member states: Major issues and challenges.' Accounting Forum, 40 (2). 125 - 142. ISSN 0155-9982

Adhikari, P (2015) 'Evolution of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Nepal.' PEFA Journal (The Nepalese Journal of Public Financial Management), 4 (3). 43 - 48.

Adhikari, P (2015) 'The Legitimacy of International Public Sector Accounting Standards (IPSASs).' Journal of the Institute of Chartered Accountants of Nepal, 18 (2). 10 - 14.

Adhikari, P and Kuruppu, C and Wynne, A and Ambalangodage, D (2015) 'Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government.' Research in Accounting in Emerging Economies, 15. 85 - 108. ISSN 1479-3563

Adhikari, P and Kuruppu, C and Matilal, S (2013) 'Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments.' Accounting Forum, 37 (3). 213 - 230. ISSN 0155-9982

Adhikari, P (2013) 'Preparing whole of government accounts (WGA): A challenging aspects of IPSASs.' PEFA (The Nepalese Journal of Public Financial Management), 2 (1). 59 - 62.

Adhikari, P (2013) 'Why is Accrual Accounting a necessity in the Nepalese Public Sector.' Journal of the Institute of Chartered Accountants of Nepal, 16 (2). 7 - 10.

Adhikari, P and Timoshenko, K and Gårseth-Nesbakk, L (2012) 'Reforming central government accounting in diverse contexts: A three-country comparison.' International Journal of Public Sector Performance Management, 2 (1). 44 - 60. ISSN 1741-1041

Adhikari, P and Pathak, DR (2012) 'The UK?s Approach to Whole of Government Accounts (WGA) ? Lesson Drawing for Nepal.' The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal), 2012 (Sept). 99 - 103.

Adhikari, P and Sharma, RK (2011) 'Cash or Accrual Accounting- An Alternative for the Government of Nepal.' The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal, 13 (3). 14 - 18.

Adhikari, P and Mellemvik, F (2010) 'The adoption of ipsass in south asia: A comparative study of seven countries.' Research in Accounting in Emerging Economies, 10. 169 - 199. ISSN 1479-3563

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). 36 - 48.

Adhikari, P and Sharma, RK (2010) 'Some Challenges in Implementing Nepal Public Sector Accounting Standard.' Journal of the Institute of Chartered Accountants of Nepal, 13 (1). 26 - 28.

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). 449 - 486. ISSN 1096-3367

Timoshenko, K and Adhikari, P (2009) 'Implementing publicsector accounting reforminrussia: Evidence fromone university.' Research in Accounting in Emerging Economies, 9. 169 - 192. ISSN 1479-3563

Timoshenko, K and Adhikari, P (2009) 'Exploring Russian central government accounting in its context.' Journal of Accounting & Organizational Change, 5 (4). 490 - 513. ISSN 1832-5912

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

Adhikari, P (2009) 'IPSASs in SAFA Countries.' Journal of the Institute of Chartered Accountants of Nepal, 9. 11 - 14.

Adhikari, P (2009) 'Public Sector Accounting Harmonization: International Review.' Journal of the Institute of Chartered Accountants of Nepal. 28 - 29.

Adhikari, P and Mellemvik, F (2008) 'International Trends in Government Accounting.' International Journal on Governmental Financial Management, VIII (2). 39 - 52.

Adhikari, P and Garseth-Nesbakk, L (2008) 'Issues in International Public Sector Accounting Reforms.' Journal of the Institute of Chartered Accountants of Nepal, 2008 (July). 12 - 15.

Adhikari, P and Garseth-Nesbakk, L (2008) 'Periodiseringsprinsippet i Offentlig Sektor.' Accounting and Auditing (Revisjon og Regnskap) (5). 23 - 27.

Book Section

Adhikari, P (2017) 'Public sector accounting practices and reforms in Nepal.' In: Lin, Z, (ed.) The Routledge Handbook of Accounting in Asia. Routledge. ISBN 9781138189034

Adhikari, P and Kuruppu, C (2014) 'Budgeting Reforms in Less Developed Countries - The Introduction of Program Budgeting in the Nepal and Sri Lankan Central Governments.' In: Bourmistrov, A and Olson, O, (eds.) Accounting, Management Control and Institutional Development. Cappelen Damm. ISBN 9788202444839

Adhikari, P and Kuruppu, C (2011) 'Public Sector Accounting Reforms in Two South Asian Countries: A Comparative Study of Nepal and Sri Lanka.' In: �mo, BW, (ed.) Conditions for entrepreneurship - in Sri Lanka: A Handbook. Shaker Verlag, 257 - 282. ISBN 9783844002546

Adhikari, P and Mellemvik, F (2008) 'Changing Ideology in Nepalese Central Government Accounting Reform.' In: Jorge, S, (ed.) Implementing Reforms in Public Sector Accounting. Imprensa da Universidade de Coimbra, 141 - 150. ISBN 9789898074393

Book

Adhikari, P (2010) Nepalese Government Accounting Development: Three Interconnected Perspectives on Accounting. VDM Verlag Dr Muller. ISBN 9783639259315

This list was generated on Tue Nov 21 19:30:11 2017 GMT.