Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments P Adhikari, C Kuruppu, S Matilal Accounting Forum 37 (3), 213-230, 2013 | 165 | 2013 |
Implementing public sector accruals in OECD member states: Major issues and challenges P Adhikari, L Gårseth-Nesbakk Accounting Forum 40 (2), 125-142, 2016 | 152 | 2016 |
The rise and fall of accruals: a case of Nepalese central government P Adhikari, F Mellemvik Journal of Accounting in Emerging Economies 1 (2), 123-143, 2011 | 120 | 2011 |
Participatory budgeting in a Sri Lankan urban council: A practice of power and domination C Kuruppu, P Adhikari, V Gunarathna, D Ambalangodage, P Perera, ... Critical Perspectives on Accounting 41, 1-17, 2016 | 94 | 2016 |
The adoption of IPSASs in South Asia: A comparative study of seven countries P Adhikari, F Mellemvik Research in accounting in emerging economies, 169-199, 2010 | 94 | 2010 |
Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka P Adhikari, C Kuruppu, H Ouda, G Grossi, D Ambalangodage International Review of Administrative Sciences 87 (4), 870-887, 2021 | 68 | 2021 |
‘Agents-in-focus’ and ‘Agents-in-context’: the strong structuration analysis of central government accounting practices and reforms in Nepal P Adhikari, K Jayasinghe Accounting Forum 41 (2), 96-115, 2017 | 67 | 2017 |
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective K Jayasinghe, P Adhikari, T Soobaroyen, A Wynne, J Malagila, ... Critical Perspectives on Accounting 78, 102246, 2021 | 58 | 2021 |
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review T Polzer, P Adhikari, CP Nguyen, L GAarseth-Nesbakk Journal of Public Budgeting, Accounting & Financial Management 35 (3), 309-332, 2021 | 56 | 2021 |
“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries T Polzer, L Gårseth-Nesbakk, P Adhikari International Journal of Public Sector Management 33 (2/3), 117-139, 2019 | 56 | 2019 |
Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania LH Mbelwa, P Adhikari, K Shahadat Journal of Accounting in Emerging Economies 9 (3), 335-365, 2019 | 53 | 2019 |
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia K Jayasinghe, P Adhikari, S Carmel, A Sopanah Accounting, Auditing & Accountability Journal 33 (8), 2139-2166, 2020 | 52 | 2020 |
Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs)–the case of the Nepali central government P Adhikari, C Kuruppu, A Wynne, D Ambalangodage The public sector accounting, accountability and auditing in emerging …, 2015 | 52 | 2015 |
COVID-19 policy responses: reflections on governmental financial resilience in South Asia B Upadhaya, C Wijethilake, P Adhikari, K Jayasinghe, T Arun Journal of Public Budgeting, Accounting & Financial Management 32 (5), 825-836, 2020 | 51 | 2020 |
Institutionalisation of the cash basis international public sector accounting standard in the central government of Bangladesh: an example of delay and resistance SU Rajib, P Adhikari, M Hoque, M Akter Journal of Accounting in Emerging Economies 9 (1), 28-50, 2019 | 50 | 2019 |
Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies J van Helden, P Adhikari, C Kuruppu Journal of Accounting in Emerging Economies 11 (5), 776-798, 2021 | 46 | 2021 |
The future of public sector accounting research. A polyphonic debate G Grossi, I Steccolini, P Adhikari, J Brown, M Christensen, C Cordery, ... Qualitative Research in Accounting & Management 20 (1), 1-37, 2023 | 45 | 2023 |
Participatory budgeting in a local government in a vertical society: A Japanese story S Uddin, Y Mori, P Adhikari International Review of Administrative Sciences 85 (3), 490-505, 2019 | 45 | 2019 |
Exploring Russian central government accounting in its context K Timoshenko, P Adhikari Journal of Accounting & Organizational Change 5 (4), 490-513, 2009 | 42 | 2009 |
Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture AO Noah, P Adhikari, BO Ogundele, H Yazdifar Journal of Accounting in Emerging Economies 11 (1), 70-93, 2021 | 35 | 2021 |