Items where Author is "Adhikari, Pawan"

Wijethilake, Chaminda and Adhikari, Pawan and Upadhaya, Bedanand (2024) Regulatory capture in transboundary waste dumping: (Lack of) accountability in the Global North – South context. Organization and Environment, 37 (1). pp. 84-116. DOI https://doi.org/10.1177/10860266241235220

Barrios-Álvarez, Claudia and Adhikari, Pawan and Salifu, Ekililu and Gómez-Mejía, Alina and Giraldo-Villano, Ximena (2023) Reproduction of Efficiency through Management Accounting Practices: Socio-economic, environmental and human Consequences of NPM reforms. Financial Accountability and Management. DOI https://doi.org/10.1111/faam.12386

Polzer, Tobias and Adhikari, Pawan and Gårseth-Nesbakk, Levi and Nguyen, Phuong Cong (2023) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review. Journal of Public Budgeting Accounting and Financial Management, 35 (3). pp. 309-332. DOI https://doi.org/10.1108/JPBAFM-01-2021-0016 (In Press)

Adhikari, Pawan and Nkundabanyanga, Stephen and Soobaroyen, Teerooven and Jayasinghe, Kelum (2023) Public Sector Accounting in Emerging Economies in the Evolving Post-Covid Era. Journal of Public Budgeting Accounting and Financial Management, 35 (3). pp. 297-308. DOI https://doi.org/10.1108/JPBAFM-06-2023-203

Adhikari, Pawan and Dhakal Adhikari, Shovita and Arun, Shoba and Arun, Thankom (2023) Gurkha Warriors as Entrepreneurs in Britain: A Social Anchoring Lens on Martial Heritage and Migrant Enterprises. Work, Employment and Society, 37 (5). pp. 1359-1376. DOI https://doi.org/10.1177/09500170221080394

Adhikari, Pawan and Upadhaya, Bedanand and Wijethilake, Chaminda and Dhakal Adhikari, Shovita (2023) The Sociomateriality of Digitalisation in Nepalese NGOs. British Accounting Review, 55 (5). p. 101206. DOI https://doi.org/10.1016/j.bar.2023.101206

Dhakal Adhikari, Shovita and Adhikari, Pawan (2023) Implementation of the anti-child trafficking framework in Nepal: An impaired diffusion process. Development in Practice, 33 (2). pp. 180-189. DOI https://doi.org/10.1080/09614524.2022.2114429

Grossi, Giuseppe and Steccolini, Ileana and Adhikari, Pawan and Brown, Judy and Christensen, Mark and Cordery, Carolyn and Ferry, Laurence and Lassou, Philippe and McDonald III, Bruce and Raudla, Ringa and Sicilia, Mariafrancesca and Vinnari, Eija (2023) The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting and Management, 20 (1). pp. 1-37. DOI https://doi.org/10.1108/QRAM-09-2022-0135

Enombu, John Ayuk and Adhikari, Pawan (2022) Clinicians’ informal acquisition of accounting literacy at the UK Clinical Commissioning Group. Public Money and Management, 42 (7). pp. 558-564. DOI https://doi.org/10.1080/09540962.2022.2087942

Kuruppu, Chamara and Maksymchuk, Oleksandr and Adhikari, Pawan (2022) Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality. Journal of Accounting in Emerging Economies, 13 (3). pp. 648-665. DOI https://doi.org/10.1108/JAEE-10-2018-0118

Adhikari, Pawan and Jayasinghe, Kelum (2022) (2022). Public Sector Accounting in Developing Countries: What We Know and What we Still Need to Know in General and in the African Context in Particular. African Accounting and Finance Journal, 4 (1). pp. 109-119.

Shrestha, Amrit and Adhikari, Pawan (2021) An Overview of Accrual Accounting Reforms in Nepal. Journal of the Institute of Chartered Accountants of Nepal, 24 (2). pp. 5-10.

Adhikari, Pawan and Kuruppu, Chamara and Ouda, Hassan and Grossi, Giuseppe and Ambalangodage, Dayananda (2021) Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka. International Review of Administrative Sciences, 87 (4). pp. 870-887. DOI https://doi.org/10.1177/0020852319864156

Kuruppu, Chamara and Adhikari, Pawan and van Helden, Jan (2021) Editorial – A plea for changing directions of public sector accounting research in emerging economies. Journal of Accounting in Emerging Economies, 11 (5). pp. 677-690. DOI https://doi.org/10.1108/JAEE-11-2021-337

Alvarez, Claudia and Adhikari, Pawan and Mejia, Alina (2021) Management Accounting Practices and efficiency in a Colombian Multi-Utility Conglomerate. Journal of Accounting in Emerging Economies, 11 (5). pp. 714-734. DOI https://doi.org/10.1108/JAEE-02-2020-0045

van Helden, Jan and Adhikari, Pawan and Kuruppu, Chamara (2021) Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies. Journal of Accounting in Emerging Economies, 11 (5). pp. 776-798. DOI https://doi.org/10.1108/JAEE-02-2020-0038

Jayasinghe, Kelum and Jayasinghe, Tarosha and Wijethilake, Uhayasiri Chaminda Bandara and Adhikari, Pawan (2021) Bio-Politics and Calculative Technologies in COVID Governance: Reflections From England. International Journal of Health Policy and Management, 11 (10). pp. 2189-2197. DOI https://doi.org/10.34172/ijhpm.2021.134

Jayasinghe, Kelum and Adhikari, Pawan and Wynne, Andy and Malagila, John and Abdurafiu, Noah and Soobaroyen, Teerooven (2021) Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting, 78. p. 102246. DOI https://doi.org/10.1016/j.cpa.2020.102246

Arun, Thankom and Adhikari, Pawan and Mohan, Ram (2021) Learning accountability in the public sector: the experience of Kerala. Financial Accountability and Management, 37 (2). pp. 184-203. DOI https://doi.org/10.1111/faam.12248

Noah, Abdurafiu and Adhikari, Pawan and Ogundele, Babafemi and Yazdifar, Hassan (2021) Corporate environmental accountability in Nigeria: An example of regulatory failure and regulatory capture. Journal of Accounting in Emerging Economies, 11 (1). pp. 70-93. DOI https://doi.org/10.1108/jaee-02-2019-0038

Agyemang, Jacob and Jayasinghe, Kelum and Adhikari, Pawan and Carmel, Simon and Abongeh, Tunyi (2020) Calculative Measures of Organising and Decision-Making in Developing Countries: The Case of a Quasi-Formal Organisation in Ghana. Accounting Auditing and Accountability Journal, 34 (2). pp. 421-450. DOI https://doi.org/10.1108/aaaj-03-2019-3911

Guven-Uslu, Pinar and Blaber, Zlatinka and Adhikari, Pawan (2020) Boundary Spanners and Calculative Practices. Financial Accountability and Management, 36 (4). pp. 439-460. DOI https://doi.org/10.1111/faam.12266

Upadhaya, Bedanand and Wijethilake, Chaminda and Adhikari, Pawan and Jayasinghe, Kelum and Arun, Thankom (2020) COVID-19 Policy Responses: Reflections on Governmental Financial Resilience in South Asia. Journal of Public Budgeting Accounting and Financial Management, 32 (5). pp. 825-836. DOI https://doi.org/10.1108/jpbafm-07-2020-0130

Matilal, Sumohon and Adhikari, Pawan (2020) Accounting in Bhopal: Making Catastrophe. Critical Perspectives on Accounting, 72. p. 102123. DOI https://doi.org/10.1016/j.cpa.2019.102123

Jayasinghe, Kelum and Adhikari, Pawan and Carmel, Simon and Sopanah, Ana (2020) Multiple Rationalities of Participatory Budgeting in Indigenous Communities: Evidence from Indonesia. Accounting Auditing and Accountability Journal, 33 (8). pp. 2139-2166. DOI https://doi.org/10.1108/aaaj-05-2018-3486

Adhikari, Pawan and Shrestha, Amrit (2020) Comparative Fiscal Performance of Provincial Governments. Journal of the Institute of Chartered Accountants of Nepal, 22 (3). pp. 29-36.

Adhikari, Pawan and Shrestha, Amrit (2019) Public Finance Management in Federalism. Journal of the Institute of Chartered Accountants of Nepal, 22 (2). pp. 22-28.

Polzer, Tobias and Gårseth-Nesbakk, Levi and Adhikari, Pawan (2019) 'Does Your Walk Match Your Talk?' Analyzing IPSASs Diffusion in Developed and Developing Countries. International Journal of Public Sector Management, 33 (2/3). pp. 117-139. DOI https://doi.org/10.1108/ijpsm-03-2019-0071

Mbelwa, Latifa and Adhikari, Pawan and Shahadat, Khandakar (2019) Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies, 9 (3). pp. 335-365. DOI https://doi.org/10.1108/JAEE-01-2018-0005

Salah Uddin, Rajib and Adhikari, Pawan and Hoque, Mahfuzul and Akter, Mahmuda (2019) Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An Example of Delay and Resistance. Journal of Accounting in Emerging Economies, 9 (1). pp. 28-50. DOI https://doi.org/10.1108/JAEE-10-2017-0096

Adhikari, Pawan and Kuruppu, Chamara (2018) International Public Sector Accounting Standards (IPSASs) in Sri Lanka: What Lessons Can Nepal Learn? Journal of the Institute of Chartered Accountants of Nepal, 20 (3). pp. 9-12.

Adhikari, Pawan and Jayasinghe, Kelum (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). pp. 96-115. DOI https://doi.org/10.1016/j.accfor.2017.01.001

Kuruppu, Chamara and Adhikari, Pawan and Gunarathna, Vijitha and Ambalangodage, Dayananda and Perera, Priyanga and Karunarathna, Chaminda (2016) Participatory budgeting in a Sri Lankan urban council: A practice of power and domination. Critical Perspectives On Accounting, 41. pp. 1-17. DOI https://doi.org/10.1016/j.cpa.2016.01.002

Adhikari, Pawan and Gårseth-Nesbakk, Levi (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum, 40 (2). pp. 125-142. DOI https://doi.org/10.1016/j.accfor.2016.02.001

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., 85 - 108. ISBN 978-1-78441-662-1. Official URL: https://www.emerald.com/insight/content/doi/10.110...

Adhikari, Pawan and Kuruppu, Chamara and Matilal, Sumohon (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). pp. 213-230. DOI https://doi.org/10.1016/j.accfor.2013.01.001

Adhikari, Pawan and Timoshenko, Konstantin and Nesbakk, Levi Gårseth (2012) Reforming central government accounting in diverse contexts: a three-country comparison. International Journal of Public Sector Performance Management, 2 (1). p. 44. DOI https://doi.org/10.1504/ijpspm.2012.048743

Timoshenko, Konstantin and Adhikari, Pawan (2009) Exploring Russian central government accounting in its context. Journal of Accounting & Organizational Change, 5 (4). pp. 490-513. DOI https://doi.org/10.1108/18325910910994694

Adhikari, Pawan and Mellemvik, Frode (2009) NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING. Accounting Historians Journal, 36 (1). pp. 113-133. DOI https://doi.org/10.2308/0148-4184.36.1.113

Timoshenko, Konstantin and Adhikari, Pawan (2009) Implementing public sector accounting reform in Russia: Evidence from one university. Research in Accounting in Emerging Economies, 9. pp. 169-192. DOI https://doi.org/10.1108/s1479-3563(2009)0000009009