| Autor: |
Adhikari, Pawan, Mellemvik, Frode |
| Zdroj: |
Journal of Accounting in Emerging Economies; 2011, Vol. 1 Issue 2, p123-143, 21p |
| Abstrakt: |
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 This is why the notion of accrual accounting has been replaced by the improved version of cash accounting anchored on the cash basis International Public Sector Accounting Standard (IPSAS).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. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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