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Items where Author is "Adhikari, Pawan"

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Number of items: 30.

Article

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. ISSN 0155-9982

Adhikari, Pawan (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, 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. ISSN 1045-2354

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. ISSN 0155-9982

Adhikari, Pawan (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). pp. 43-48.

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

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. ISSN 0155-9982

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

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

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. ISSN 1741-1041

Adhikari, Pawan and Pathak, Deba Raj (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). pp. 99-103.

Adhikari, Pawan and Sharma, Ramesh K (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). pp. 14-18.

Adhikari, Pawan and Mellemvik, Frode (2011) 'The rise and fall of accruals: a case of Nepalese central government.' Journal of Accounting in Emerging Economies, 1 (2). pp. 123-143. ISSN 2042-1168

Adhikari, Pawan and Mellemvik, Frode (2010) 'Cash Reporting in Developing Countries: The Case of Nepalese Central Government.' International Journal on Governmental Financial Management, X (2). pp. 36-48.

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

Timoshenko, Konstantin and Adhikari, Pawan (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. ISSN 1096-3367

Adhikari, Pawan and Mellemvik, Frode (2010) 'The adoption of IPSASs in South Asia: A comparative study of seven countries.' Research in Accounting in Emerging Economies, 10. pp. 169-199. ISSN 1479-3563

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

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

Adhikari, Pawan and Mellemvik, Frode (2009) 'Nepalese Government Accounting Development in the 1950s and early 1960s: An Attempt to Institutionalize Expenditure Accounting.' Accounting Historians Journal, 36 (1). pp. 113-133. ISSN 0148-4184

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

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

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

Book Section

Adhikari, Pawan (2017) 'Public sector accounting practices and reforms in Nepal.' In: Lin, Zhijun, (ed.) Routledge Handbook of Accounting in Asia. Routledge. ISBN 978-1138189034 (In Press)

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: Jayasinghe, Kelum and Nath, Nirmala D and Othman, Radiah, (eds.) The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Research in Accounting in Emerging Economies (15). Emerald. ISBN 978-1-78441-662-1

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

Adhikari, Pawan and Kuruppu, Chamara (2011) 'Public Sector Accounting Reforms in Two South Asian Countries: A Comparative Study of Nepal and Sri Lanka.' In: Åmo, Bjørn Willy, (ed.) Conditions for entrepreneurship - in Sri Lanka: A Handbook. Shaker Verlag, Germany, pp. 257-282. ISBN 9783844002546

Adhikari, Pawan and Timoshenko, Konstantin (2009) 'Implementing Public Sector Accounting Reform in Russia: The Evidence From One University.' In: Tsamenyi , Mathew and Uddin , Shahzad , (eds.) Research in Accounting in Emerging Economies. Accounting in Emerging Economies (9). Emerald Group Publishing Limited, p. 2009. ISBN 9781849506250

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

Book

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

This list was generated on Mon Apr 24 18:02:15 2017 BST.