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Accounting Forum Volume 37, 2013 - Issue 3
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Original Article

Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

Pawan AdhikariEssex Business School, University of Essex, UKCorrespondence[email protected]
,
Chamara KuruppuDepartment of Business and Management, Faculty of Business and Social Sciences, Vestfold University College, Norway
&
Sumohon MatilalExeter Business School, University of Exeter, UK
Pages 213-230 | Received 23 Nov 2012, Accepted 10 Jan 2013, Published online: 28 Feb 2019

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Christoph Schuler, Giuseppe Grossi & Sandro Fuchs. (2023) New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective. Public Money & Management 43:7, pages 762-768.
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Rui Salato, Patrícia Gomes & Carlos Ferreira. (2023) Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research. Public Money & Management 0:0, pages 1-13.
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Jaqueline Rosa Brito & Susana Jorge. (2021) The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*. International Journal of Public Administration 44:5, pages 372-389.
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Pawan Adhikari & Kelum Jayasinghe. (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, pages 96-115.
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Pawan Adhikari & Levi Gårseth-Nesbakk. (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum 40:2, pages 125-142.
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Thusitha Dissanayake & Steven Dellaportas. (2023) The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector. Accounting, Auditing & Accountability Journal 37:1, pages 59-84.
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Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
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Pawan Adhikari, Stephen Korutaro Nkundabanyanga, Teerooven Soobaroyen & Kelum Jayasinghe. (2023) Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era. Journal of Public Budgeting, Accounting & Financial Management 35:3, pages 297-308.
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Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen & Levi Gårseth-Nesbakk. (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 35:3, pages 309-332.
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