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Book part
Publication date: 23 December 2010

Pawan Adhikari and Frode Mellemvik

Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning to move in the International Public…

Abstract

Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning to move in the International Public Sector Accounting Standards (IPSASs) direction.

Design/methodology/approach – By applying the institutional perspectives, the article seeks to explore the roles and contributions of international financial institutions in the dissemination of public sector accounting reform ideas, particularly IPSASs ideas in South Asia. Document search represents the major method of collecting data for this study.

Findings – The present article demonstrates that the majority of the South Asian countries have envisaged the adoption of the cash basis IPSAS as a way forward in order to implement accrual accounting. International financial institutions have seemingly created a myth in the region that accrual accounting cannot be introduced without first complying with the cash basis IPSAS. However, the countries’ efforts are to a large extent directed at adapting rather than adopting IPSASs in all material respects. In relation to this, the article suggests that the acceptance of IPSASs in South Asia is better understood in terms of legitimacy.

Research limitations/implications – It is beyond the scope of this article to cover the ongoing public sector accounting reforms in South Asia other than IPSASs reforms as well as to reveal accounting changes at other levels than central government level.

Practical implications – The article raises doubts as to whether and to what extent the cash basis IPSAS will help public sector management reforms in South Asia.

Originality/value – Given the paucity of consistent research efforts on the topic in Western English language literature, the present article strives to bring ongoing IPSASs reforms in South Asia into the international arena. The article also contributes to the growing body of the comparative public sector accounting research by presenting the similarities and differences in government accounting reforms, particularly IPSASs reforms, in South Asia.

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Keywords

Article
Publication date: 5 July 2011

Pawan Adhikari and Frode Mellemvik

The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at…

1062

Abstract

Purpose

The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries.

Design/methodology/approach

The ideas of institutional theory have provided a theoretical setting through which to trace the country's journey toward the accrual basis of accounting. Document search and informal interviews represent the major methods of collecting data for this paper.

Findings

The paper demonstrates that Nepal has been acquainted with the notion of accrual accounting since the late 1980s. The interest of international organizations and the involvement of professional accountants have been the two main factors driving this accrual accounting journey. The study also shows that the implementation of accrual accounting in the Nepalese central government has been an unsuccessful mission. This is why the notion of accrual accounting has been replaced by the improved version of cash accounting anchored on the cash basis International Public Sector Accounting Standard (IPSAS).

Research limitations/implications

It is beyond the scope of this paper to generalize that the trend toward accrual accounting has also reversed in other developing countries.

Originality/value

The paper contributes to the literature dealing with the role and influence of international organizations in facilitating public sector accounting reforms in developing countries. Moreover, the study argues that there has been a change in the attitude of international organizations toward exerting pressures on developing countries to carry out accrual accounting reforms. This changing attitude of international organizations has led many developing nations to focus more on improvements in their existing accounting standards and procedures.

Details

Journal of Accounting in Emerging Economies, vol. 1 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Book part
Publication date: 23 December 2010

Abstract

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Article
Publication date: 19 October 2020

Anatoli Bourmistrov

The purpose of this paper is to reflect on the author’s personal use of scenario planning methodology in accounting classes and how it can be useful for creating…

266

Abstract

Purpose

The purpose of this paper is to reflect on the author’s personal use of scenario planning methodology in accounting classes and how it can be useful for creating accounting graduates who are better prepared to face greater uncertainty.

Design/methodology/approach

The paper is based on the author’s self-ethnography.

Findings

Accounting education is criticized for its inability to educate graduates capable of advising current and future business in an extremely uncertain environment. Scenario planning as a compulsory component in accounting courses can be a potential remedy.

Originality/value

The author encourages accounting educators to find an appropriate balance in their training programs between professional skills and the skills required of accounting graduates to be change agents.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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