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

References

• Accounting Standards Board (ASB)Nepal public sector accounting standards2009ASBKathmandu
   Google Scholar
• P.AdhikariF.MellemvikNepalese governmental accounting development in the 1950 and early 1960: An attempt to institutionalize expenditure accountingAccounting Historians Journal3612009112133
   Google Scholar
• P.AdhikariF.MellemvikThe rise and fall of accruals: A case of Nepalese central governmentJournal of Accounting in Emerging Economies122011123143
   Google Scholar
• P.AdhikariR.SharmaSome challenges in implementing Nepal public sector accounting standardsJournal of the Institute of Chartered Accountants of Nepal13120102628
   Google Scholar
• C.AlawattageT.HopperD.WickramasingheIntroduction to management accounting in less developed countriesJournal of Accounting & Organizational Change332007183191
   Google Scholar
• Allen, R. (2009). The challenge of reforming budgetary institutions in developing countries. IMF working paper (WP/09/96). Washington, DC.
   Google Scholar
• M.AlvessonBeyond neoposotivists, romance, and localists: A reflexive approach to interviews in organizational researchAcademy of Management Review28120031333
   Web of Science ®Google Scholar
• M.AnnisetteThe true nature of the World BankCritical Perspectives on Accounting1532004303323
   Google Scholar
• M.AnnisetteD.NeuAccounting and empire: An introductionCritical Perspectives on Accounting151200414
   Google Scholar
• M.ArnaboldiI.LapsleyOn the implementation of accrual accounting: A study of conflict and amniguityEuropean Accounting Review1842009809836
   Web of Science ®Google Scholar
• Asian Development Bank (ADB). (2002). Diagnostic study of accounting and auditing practices in Sri Lanka. Manila.
   Google Scholar
• Asian Development Bank (ADB). (2005). Nepal: Public finance management assessment. Manila.
   Google Scholar
• Asian Development Bank (ADB). (2011). Nepal country operations business plan. Manila.
   Google Scholar
• P.AthukoralaS.JayasuriyaMacroeconomic policies, crises and growth in Sri Lanka 1969–19901994The World BankWashington, DC
   Google Scholar
• Auditor General's Office (AGO). (1989). Government accounting and auditing improvements project. Kathmandu, Nepal: Cowater International Inc., Ottawa, Canada in Association with P.P. Pradhan & Co.
   Google Scholar
• O.BakreFinancial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economyCritical Perspectives on Accounting1942008487522
   Google Scholar
• C.BalasinghamGovernment budgeting and accounting in CeylonL.A.WeerasingheThe constitution and public finance in Ceylon1964Saman PressMaharagama
   Google Scholar
• A.BallR.CraigUsing neo-institutionalism to advance social and environmental accounting?Critical Perspectives on Accounting2142010283293
   Google Scholar
• I.BallG.PflugrathGovernment accounting: Making Enron look goodWorld Economics1312012118
   Google Scholar
• T.BenettHow to strengthen financial management in the government sector in Sri LankaIPFDA Newsletter2319982022
   Google Scholar
• B.BenitoI.BruscaV.MontesinosThe harmonization of government financial information systems. The role of the IPSASsInternational Review of Administrative. Sciences7322007293317
   Web of Science ®Google Scholar
• B.BergQualitative research method7th ed.2009PearsonBoston
   Google Scholar
• J.BroadbentJ.GuthriePublic sector to public services: 20 years of contextual accounting researchAccounting, Auditing & Accountability Journal2122008129169
   Google Scholar
• E.CaperchioneI.LapsleyMaking comparisons in government accountingFinancial Accountability & Management2722011103106
   Google Scholar
• T.CarlinDebating the impact of accrual accounting and reporting in the public sectorFinancial Accountability & Management2132005309336
   Google Scholar
• G.CarnegieC.NapierExploring comparative international accounting historyAccounting, Auditing & Accountability Journal1552002689718
   Google Scholar
• V.CarpenterE.FerozInstitutional theory and accounting rule choice: An analysis of four US state governments’ decisions to adopt generally accepted accounting principlesAccounting, Organizations and Society267–82001565596
   Web of Science ®Google Scholar
• B.CarruthersAccounting, ambiguity, and the new institutionalismAccounting, Organizations and Society2041995313328
   Web of Science ®Google Scholar
• Central Bank of Sri Lanka. (2010). Annual report 2010. Colombo.
   Google Scholar
• E.ChamisaThe relevance and observance of the IASC standards in developing countries and the particular case of ZimbabweThe International Journal of Accounting3522000267286
   Google Scholar
• M.ChristensenThe ‘third hand’: Private sector consultants in public sector accounting changeEuropean Accounting Review1432005447474
   Google Scholar
• J.ChristiaensJ.RommelAccrual accounting reforms: Only for businesslike (parts of) governmentsFinancial Accountability & Management24120085975
   Google Scholar
• M.ChwastiakTaming the untameable: Planning, programming and budgeting and the normalization of warAccounting, Organizations and Society2662001501519
   Web of Science ®Google Scholar
• P.CollierThe power of accounting: A field study of local financial management in a police forceManagement Accounting Research1242001465486
   Google Scholar
• Committee on Public Enterprises (COPE)Parliament and public corporations: A report by the COPE1983State Printing CorporationSri Lanka
   Google Scholar
• C.ConnollyE.ReevesA.WallIsomorphism: An explanation for the popularity of public–private partnerships?The Irish Accounting Review1612009119
   Google Scholar
• L.ConradP.UsluUK heath sector performance management: Conflict, crisis and unintended consequencesAccounting Forum3642012231250
   Google Scholar
• M.A.CovaleskiM.W.DirsmithAn institutional perspective on the rise, social transformation, and fall of a university budget categoryAdministrative Science Quarterly3341988562587
   Web of Science ®Google Scholar
• P.N.DeanPerformance budgeting in Sri LankaPublic Budgeting and Finance6219866375
   Google Scholar
• P.N.DeanGovernment financial management systems in developing countriesJ.ChanR.JonesGovernment accounting and auditing: International comparisons1988RoutledgeLondon149174
   Google Scholar
• J.F.DillardJ.T.RigsbyC.GoodmanThe making and remaking of organization context: Duality and the institutionalization processAccounting, Auditing & Accountability Journal1742004506542
   Google Scholar
• P.J.DiMaggioW.W.PowellThe iron cage revisited: Institutional isomorphism and collective rationality in organizational fieldsAmerican Sociological Review4821983147160
   Web of Science ®Google Scholar
• S.EllwoodS.NewberryPublic sector accrual accounting: Institutionalising neo-liberal principles?Accounting, Auditing & Accountability Journal2042007549573
   Google Scholar
• M.EzzamelN.HyndmanA.JohnsenI.LapsleyJ.PallotExperiencing institutionalization: The development of new budgets in the UK devolved bodiesAccounting, Auditing & Accountability Journal20120071140
   Google Scholar
• M.EzzamelK.RobsonP.StapletonThe logic of budgeting: Theorization and practice variation in the educational fieldAccounting Organizations and Society3752012281303
   Web of Science ®Google Scholar
• M.EzzamelJ.XiaoAccounting in transitional and emerging market economiesEuropean Accounting Review2042011625637
   Web of Science ®Google Scholar
• Financial Comptroller General Office (FCGO). (1988). Government accounting and auditing improvements project: Proposal for re-structuring the classification of accounts for budgeting-accounting-reporting (proposal II). Kathmandu Cowater International Inc., Ottawa in Association with P.P. Pradhan & Co.
   Google Scholar
• Financial Comptroller General Office (FCGO). (2011). Government of Nepal consolidated financial statements: Fiscal year 2009/2010. Kathmandu.
   Google Scholar
• C.Frankfort-NachmiasD.NachmiasResearch methods in the social sciences7th ed.2008Worth PublishersUSA
   Google Scholar
• P.FrumkinJ.GalaskiewiczInstitutional isomorphism and public sector organizationsJournal of Public Administration Research and Theory1432004283307
   Web of Science ®Google Scholar
• General Treasury. (2000). Administrative report of the Department of National Budget for the year 2000. Sri Lanka.
   Google Scholar
• General Treasury. (2001). Administrative report of the Department of State Accounts for the year 2000. Sri Lanka.
   Google Scholar
• A.GoddardContemporary public sector accounting research – An international comparison of journal papersThe British Accounting Review42220107587
   Google Scholar
• S.GongalOccasional paper no. 4: Foreign experts in the administration of Nepal1973Centre for Economic Development and Administration, Tribhuvan University CampusKathmandu
   Google Scholar
• Government of NepalAn assessment of the public financial management performance measurement framework (as of FY 2005/06)2008Financial Comptroller General OfficeKathmandu
   Google Scholar
• Government of Nepal. (2011). Report of the budget management and public expenditure review committee. Kathmandu.
   Google Scholar
• C.GrahamAccounting and subalternity: Enlarging a research space (guest editorial)Accounting, Auditing & Accountability2232009309318
   Google Scholar
• G.GuthrieApplication of accrual accounting in the Australian public sector – Rhetoric or realityFinancial Accountability & Management1411998119
   Google Scholar
• J.GuthrieO.OlsonC.HumphreyDebating developments in new public financial management: The limits of global theorising and some new ways forwardFinancial Accountability & Management153–41999209228
   Google Scholar
• M.K.HassanManagement accounting and organizational change: An institutional perspectiveJournal of Accounting and Organizational Change122005125140
   Google Scholar
• A.S.HaqueGovernance and public management: The South Asian contextInternational Journal of Public Administration2412200112891297
   Google Scholar
• N.HepworthPreconditions for successful implementation of accrual accounting in central governmentPublic Money & Management23120033743
   Web of Science ®Google Scholar
• His Majesty's Government of Nepal (HMGN). (2005a). Financial accountability review mission: A joint HMGN/DFID and World Bank assessment update. Kathmandu.
   Google Scholar
• His Majesty's Government of Nepal (HMGN). (2005b). High level government expenditure report. Kathmandu.
   Google Scholar
• C.HoodThe new public management in the 1980: Variations on a themeAccounting,Organizations and Society202–3199593109
   Web of Science ®Google Scholar
• T.HooperM.TsamenyiS.UddinD.WickramasingheManagement accounting in less developed countries: What is known and needs knowingAccounting, Auditing and Accountability Journal2232009469514
   Google Scholar
• S.HowC.AlawattageAccounting decoupled: A case study of accounting regime change in Malaysian CompanyCritical Perspectives on Accounting2362012403419
   Google Scholar
• N.HyndmanC.ConnollyAccruals accounting in the public sector: A road not always takenManagement Accounting Research22120113645
   Web of Science ®Google Scholar
• International Federation of Accountants (IFAC). (1996). Perspectives on accrual accounting. Washington, DC.
   Google Scholar
• International Federation of Accountants (IFAC). (2010). Review of the cash basis IPSAS-Report of the task force (agenda paper 6.1). Vienna, Austria.
   Google Scholar
• International Federation of Accountants (IFAC). (2011). Transition to the accrual basis of accounting: Guidance for public sector entities, Study 14 (3rd ed.). New York.
   Google Scholar
• International Monetary Fund (IMF). (2007). Nepal: Report on observance of standards and codes-fiscal transparency module. Washington.
   Google Scholar
• H.IrvineThe global institutionalization of financial reporting: The case of the United Arab EmiratesAccounting Forum3222008125142
   Google Scholar
• H.IrvineFrom go to woe: How a not-for-profit managed the change to accrual accountingAccounting, Auditing & Accountability Journal2472011824847
   Web of Science ®Google Scholar
• K.JacobsMaking sense of social practice: Theoretical pluralism in public sector accounting researchFinancial Accountability & Management2812012125
   Google Scholar
• N.JoshiEvolution of public administration in Nepal: Experiences and lessons1973Centre for Economic Development and AdministrationKathmandu
   Google Scholar
• Kuruppu, C. (2010). Development of central government accounting in Sri Lanka. Unpublished PhD thesis. Norway: Bodo Graduate School of Business.
   Google Scholar
• I.LapsleyR.MussariG.PaulssonOn the adoption of accrual accounting in the public sector: A self-evident and problematic reformEuropean Accounting Review1842009719723
   Web of Science ®Google Scholar
• M.LiguoriI.SteccoliniAccounting change: Explaining the outcomes, interpreting the processAccounting, Auditing & Accountability Journal25120122770
   Web of Science ®Google Scholar
• M.LohaniCurrent development of accountants training projectHMG-USAID/N government budget and accounting systems1964Significant Developments in HMG/Nepal Financial AdministrationKathmandu
   Google Scholar
• K.LüderR.JonesThe diffusion of accrual accounting and budgeting in European governments – A cross-country analysisK.LüderR.JonesReforming governmental accounting and budgeting in Europe2003Fachverlag Moderne WirtschaftFrankfurt am Main1358
   Google Scholar
• J.MeyerB.RowanInstitutional organizations: Formal structures as myth and ceremonyAmerican Journal of Sociology8321977340363
   Web of Science ®Google Scholar
• P.MillerC.NapierGenealogies of calculationAccounting Organizations and Society187–81993631647
   Web of Science ®Google Scholar
• Ministry of Finance (MoF)Economic survey 2009/102010Government of NepalKathmandu
   Google Scholar
• M.Z.MirA.S.RahamanThe adoption of international standards in BangladeshAccounting Auditing & Accountability Journal1862005816841
   Google Scholar
• M.S.MizruchiL.C.FeinThe social construction of organizational knowledge: A study of the uses of coercive, mimetic and normative isomorphismAdministrative Science Quarterly4441999653683
   Web of Science ®Google Scholar
• C.NemkulEmergence of project accounting practices in NepalJournal of Finance and Development (Rajaswa)1821998174176
   Google Scholar
• D.NeuJ.EverettA.S.RahamanAccounting assemblages, desire, and the body without organs: A case study of international development lending in Latin AmericaAccounting Auditing & Accountability Journal2232009319350
   Google Scholar
• D.NeuE.OcampoDoing missionary work: The World Bank and the diffusion of financial practices?Critical Perspectives on Accounting1832007363389
   Google Scholar
• C.OliverStrategic responses to institutional processesThe Academy of Management Review1611991145179
   Web of Science ®Google Scholar
• C.PaiseyN.PaiseyComparative research: An opportunity for accounting researchers to learn from other professionsJournal of Accounting & Organizational Change622010180199
   Google Scholar
• D.A.PalmerP.D.JenningsX.ZhouLate adoption of the multidivisional form by large US corporations: Institutional, political and economic accountsAdministrative Science Quarterly3811993100131
   Web of Science ®Google Scholar
• M.ParryA.WynneThe cash basis IPSAS – An alternative wayInternational Journal on Governmental Financial ManagementIX220092329
   Google Scholar
• G.PaulssonAccrual accounting in the public sector: Experiences from the central government in SwedenFinancial Accountability & Management22120064762
   Google Scholar
• M.H.B.PereraAccounting and its environment in Sri LankaAbacus11119758696
   Web of Science ®Google Scholar
• V.PinaL.TorresReshaping public sector accounting: An international comparative viewCanadian Journal of Administrative Sciences2042003334350
   Web of Science ®Google Scholar
• V.PinaL.TorresA.YetanoAccrual accounting in EU local governments: One method, several approachesEuropean Accounting Review1842009765807
   Web of Science ®Google Scholar
• Pokherel, H. (1996). Classification of the budget expenditures and explanations. Journal of Finance and Development. The Budget Special. Kathmandu, Nepal: Revenue Administration Training Centre.
   Google Scholar
• R.PollanenK.Loiselle-LapointeAccounting reform in the government of Canada: Exploratory evidence on accrual accounting adoption and impactFinancial Accountability & Management2842012359377
   Google Scholar
• C.PollittG.BouckaertPublic management reform: A comparative analysis2nd ed.2004Oxford University PressOxford
   Google Scholar
• M.PoudyalPublic administration and nation-building in Nepal1984NBO Publishers’ DistributorsNew Delhi
   Google Scholar
• Public Accounts Committee (PAC)Sixth report from the Committee on Public Accounts1981Department of Government PrintingSri Lanka
   Google Scholar
• S.QuJ.DumayThe qualitative research interviewQualitative Research in Accounting & Management832011238264
   Google Scholar
• A.S.RahamanCritical accounting research in Africa: Whence and whitherCritical Perspectives on Accounting2152010420427
   Google Scholar
• A.S.RahamanJ.EverettD.NeuAccounting and the move to privatize water services in AfricaAccounting Auditing & Accountability Journal2052007637670
   Google Scholar
• A.S.RahamanS.LawrencePublic sector accounting and financial management in a developing country organisational context: A three-dimensional viewAccounting Forum2522001189210
   Google Scholar
• A.S.RahamanS.LawrenceJ.RoperSocial and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis?Critical Perspectives on Accounting15120043556
   Google Scholar
• C.RyanJ.GuthrieR.DayPolitics of financial reporting and the consequences for the public sectorAbacus4342007474487
   Web of Science ®Google Scholar
• D.SilvermanInterpreting qualitative data3rd ed.2007SageLondon
   Google Scholar
• D.SilvermanDoing qualitative research3rd ed.2010SageLondon
   Google Scholar
• A.K.Siti-NabihaR.W.ScapensStability and change: An institutional study of management accounting changeAccounting, Auditing & Accountability Journal18120054473
   Google Scholar
• S.SivagananasuntharamFinancing up to the 21st centuryIPFDA Newsletter1319971822
   Google Scholar
• S.P.SharmaThe financial comptroller general office and financial information systemThe Nepalese Journal of Public Finance and Development16219965359
   Google Scholar
• U.SharmaS.LawrencePublic sector reform, global trends vs. local needs: The case of a state rental organization in FijiJournal of Accounting & Organizational Change122005141164
   Google Scholar
• M.ShresthaA handbook of public administration in Nepal1965His Majesty's Government PressKathmandu
   Google Scholar
• R.StakeCase studiesN.DenzinY.LincolnHandbook of qualitative research2nd ed.2000SageThousand Oaks, CA435454
   Google Scholar
• State Accounts Department (SAD)Consolidated financial statements for the year ended 31st December 20022003Department of Government PrintingSri Lanka
   Google Scholar
• State Accounts Department (SAD)Consolidated financial statements for the year ended 31st December 20062007Department of Government PrintingSri Lanka
   Google Scholar
• State Accounts Department (SAD)Consolidated financial statements for the year ended 31st December 20072008Department of Government PrintingSri Lanka
   Google Scholar
• T.ThirulinganathanProgramme budgeting in Sri Lanka: Development and prospectsJournal of Development Administration621976114
   Google Scholar
• P.W.ThomasBudgeting and your lifeIPFDA Newsletter231998615
   Google Scholar
• Treasury. (1973). Budget estimate for 1974: Explanatory note on the form of the estimates. Sri Lanka.
   Google Scholar
• M.TsamenyiJ.CullenJ.S.G.GonzalezChanges in accounting and financial information system in a Spanish electricity company: A new institutional theory analysisManagement Accounting Research1742006409432
   Google Scholar
• S.UddinB.GumbS.KasumbaTrying to operationalise typologies of the spectacle: A literature review and a case studyAccounting, Auditing & Accountability Journal2432011288314
   Web of Science ®Google Scholar
• S.UddinT.HopperA Bangladesh soap opera: Privatisation, accounting and regimes of control in a less developed countryAccounting, Organizations and Society267–82001643672
   Web of Science ®Google Scholar
• S.UddinT.HopperAccounting for privatisation in Bangladesh: Testing World Bank claimsCritical Perspectives on Accounting1472003 739–774
   Google Scholar
• Waldman, G. (1970). Program budgeting in the ministry of food and agriculture of His Majesty's Government of Nepal. USA: Foreign Economic Development Service, U.S. Department of Agriculture, Cooperation with The U.S. Agency for International Development.
   Google Scholar
• W.A.W.WarnapalaCivil service administration in Ceylon. A study in bureaucratic adaptation1974Department of Government PrintingSri Lanka
   Google Scholar
• P.M.W.WijayasuriyaPublic auditing and financial management in the public sectorIPFDA Newsletter1121997310
   Google Scholar
• P.M.W.WijayasuriyaFinancial controls and economic developmentIPFDA Newsletter113199747
   Google Scholar
• H.WijewardenaS.YapaColonialism and accounting education in developing countries: The experiences of Singapore and Sri LankaThe International Journal of Accounting3321998269281
   Google Scholar
• World Bank. (2002). Financial accountability in Nepal: A country assessment. Washington.
   Google Scholar
• World BankSri Lanka country financial accountability assessment (CFAA) study2003South Asia Region Financial Management Unit
   Google Scholar
• World Bank. (2007a). Nepal public sector accounting and auditing: A comparison of international standard. Washington, DC.
   Google Scholar
• World Bank. (2007b). Sri Lanka public sector accounting and auditing: A comparison of international standard. Washington, DC.
   Google Scholar
• World BankPublic sector accounting and auditing in South Asia (report no. 54606-SAS)2010South Asia Region Financial Management Unit
   Google Scholar
• C.YangS.ModellPower and performance: Institutional embeddedness and performance management in Chinese local government organizationAccounting, Auditing & Accountability Journal2612013101132
   Web of Science ®Google Scholar
• R.YinCase study research: Design and method3rd ed.2003SageThousand Oaks
   Google Scholar