Items where Author is "Adhikari, P"

Article

Uddin, SN and Mori, Y and Adhikari, P (2019) Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences, 85 (3). pp. 490-505. DOI https://doi.org/10.1177/0020852317721335

Adhikari, P and Matilal, S (2018) Disaster Management and Corporate Responsibility: An Ethic of Care Approach. Journal of the Institute of Chartered Accountants of Nepal, 20 (1). pp. 32-35.

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.

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). pp. 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). pp. 10-14.

Adhikari, P (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, P (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, 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). pp. 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). pp. 14-18.

Adhikari, P and Mellemvik, F (2011) The rise and fall of accruals: a case of Nepalese central government. Journal of Accounting in Emerging Economies, 1 (2). pp. 123-143. DOI https://doi.org/10.1108/20421161111138495

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. pp. 169-199. DOI https://doi.org/10.1108/S1479-3563

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). pp. 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). pp. 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). pp. 449-486. DOI https://doi.org/10.1108/jpbafm-22-04-2010-b001

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

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

Adhikari, P and Mellemvik, F (2008) International Trends in Government Accounting. International Journal on Governmental Financial Management, VIII (2). pp. 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). pp. 12-15.

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

Book Section

Adhikari, P (2017) Public sector accounting practices and reforms in Nepal. In: The Routledge Handbook of Accounting in Asia. Routledge. ISBN 9781138189034. Official URL: https://www.routledge.com/Routledge-Handbook-of-Ac...

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: 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: Conditions for entrepreneurship - in Sri Lanka: A Handbook. Shaker Verlag, Germany, pp. 257-282. ISBN 9783844002546.

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

Book

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