Browse by Person
 | Up a level |
Article
Adhikari, Pawan and Upadhaya, Bedanand and Dhakal Adhikari, Shovita and Aryal, Sanjaya and WIJETHILAKE, Chaminda (2024) The Spectacularisation of NGOs Accountability in Disaster Situations: Evidence from the 2015 Nepalâs Earthquakes. Financial Accountability and Management. DOI https://doi.org/10.1111/faam.12427
Noah, Abdurafiu and Adhikari, Pawan and Liew, Pik (2024) Environmental and social accountability in emerging economies: Strategic pressures from and responses to vulnerable local communities. Accounting Forum. pp. 1-25. DOI https://doi.org/10.1080/01559982.2024.2352190
Wijethilake, Chaminda and Adhikari, Pawan and Upadhaya, Bedanand (2024) Regulatory capture in transboundary waste dumping: (Lack of) accountability in the Global North â South context. Organization and Environment, 37 (1). pp. 84-116. DOI https://doi.org/10.1177/10860266241235220
Moll, Jodie and Ang, Soon Yong and Kuruppu, Chamara and Adhikari, Pawan (2024) Towards a wellbeing economy: Reflections on wellbeing budgeting in New Zealand and Australia. Journal of Public Budgeting Accounting and Financial Management. DOI https://doi.org/10.1108/jpbafm-11-2023-0197 (In Press)
Barrios-Ălvarez, Claudia and Adhikari, Pawan and Salifu, Ekililu and GĂłmez-MejĂa, 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, 40 (4). pp. 475-497. DOI https://doi.org/10.1111/faam.12386
Polzer, Tobias and Adhikari, Pawan and GĂ„rseth-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) Cliniciansâ 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 â 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 GĂ„rseth-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
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
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, 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, Pawan and Jayasinghe, Kelum (2017) âAgents-in-focusâ and âAgents-in-contextâ: 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
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, 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 GĂ„rseth-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, 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, 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, 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, Pawan and Timoshenko, Konstantin and Nesbakk, Levi GĂ„rseth (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
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
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
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, 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., pp. 85-108. ISBN 978-1-78441-662-1. Official URL: https://www.emerald.com/insight/content/doi/10.110...
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.
Monograph
Upadhaya, Bedanand and Soobaroyen,, Teerooven and Ntim, Collins and Adhikari, Pawan and Jayasinghe, Kelum and Zalata, Alaa and Haque, Faizul (2024) To what extent do public financial management systems support fiscal transparency and public accountability? Project Report. PEFA.
Chalu, Henry and Kalusa, Louis and Kalembe, Dorcus and Adhikari, Pawan and Jayasinghe, Kelum (2024) The Role of Professional Accountants in Resilience Building of Governments: Evidence from Tanzania, Uganda, and Zambia. Project Report. African Accounting and Finance Association (AAFA) ACAFRI Project.
Upadhaya, Bedanand and Wijethilake, Chaminda and Adhikari, Pawan and Jayasinghe, Kelum and Arun, Thankom (2021) Integrating climate change and livelihood within public investment policies: A cross-country assessment in south Asia (India, Nepal, and Sri Lanka). Project Report. PEFA, Washington DC.
Book
Adhikari, Pawan and Mitra, Jay and Dhakal Adhikari, Shovita and Shrestha, Rupesh (2024) Entrepreneurship and Development in Nepal Post-COVID Implications. Entrepreneurship and Development in South Asia: Longitudinal Narratives (1). Springer Singapore, pp. 1-153. ISBN 978-981-97-6559-1. Official URL: https://doi.org/10.1007/978-981-97-6560-7
Adhikari, P (2010) Nepalese Government Accounting Development: Three Interconnected Perspectives on Accounting. VDM Verlag Dr Muller, Germany. ISBN 9783639259315.