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.
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
Emerald Group Publishing Limited
Copyright © 2015 Emerald Group Publishing Limited