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Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) – The Case of the Nepali Central Government

The Public Sector Accounting, Accountability and Auditing in Emerging Economies

ISBN: 978-1-78441-662-1, eISBN: 978-1-78441-661-4

ISSN: 1479-3563

Publication date: 15 October 2015

Abstract

Originality/value

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.

Keywords

Citation

Adhikari, P., Kuruppu, C., Wynne, A. and Ambalangodage, D. (2015), "Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) – The Case of the Nepali Central Government", The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 15), Emerald Group Publishing Limited, Bingley, pp. 85-108. https://doi.org/10.1108/S1479-356320150000015004

Publisher

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Emerald Group Publishing Limited

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