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Pawan Adhikari
Pawan Adhikari
Professor of Accounting, University of Essex
Verified email at essex.ac.uk
Title
Cited by
Cited by
Year
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
1652013
Implementing public sector accruals in OECD member states: Major issues and challenges
P Adhikari, L Gårseth-Nesbakk
Accounting Forum 40 (2), 125-142, 2016
1522016
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
1202011
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
942016
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
942010
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
682021
‘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
672017
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
582021
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
562021
“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
562019
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
532019
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
522020
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
522015
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
512020
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
502019
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
462021
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
452023
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
452019
Exploring Russian central government accounting in its context
K Timoshenko, P Adhikari
Journal of Accounting & Organizational Change 5 (4), 490-513, 2009
422009
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
352021
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Articles 1–20