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 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 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
Abstract
One of the major issues in the developing world today is the alleviation of poverty and it is acknowledged that public sector accounting has a key role to play in this through the effective allocation of resources. Implementing public sector accounting changes in developing nations has been a key agenda of international organizations since the 1980s. This study, drawing on the ideas of new institutionalism, strives to explore the implementation of public sector accounting reforms in two less developed countries (LDCs), namely Nepal and Sri Lanka. The empirical findings of the study demonstrate that, while internationally propagated public sector accounting reform ideas have not gone beyond the trial/proposal stage in Nepal, colonialism has bequeathed on Sri Lanka the promotion of accounting education and training, enabling the country to implement some of these reform ideas. However, increasing resistance to accounting changes at the lower administrative level, witnessed in both countries, indicates a need to understand the contexts of LDCs and to fulfil basic preconditions prior to disseminating/embarking on reforms there. © 2013.
Item Type: | Article |
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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: | 29 Aug 2013 11:37 |
Last Modified: | 16 May 2024 17:04 |
URI: | http://repository.essex.ac.uk/id/eprint/5965 |