Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments
By P. Adhikari, C. Kuruppu, Sumohon Matilal. 2013
113 citations recorded by the source corpus.
Subfields: Management Information Systems, Political Science and International Relations, Public Administration
View Paper: https://www.semanticscholar.org/paper/d609e3f666be0eee4daea3da2e11134f8a896e2f
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In Management Information Systems
In Political Science and International Relations
In Public Administration
Citations in the corpus
- Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “…statistics (i.e. the GFS and the ESA) (see e.g. European Commission, 2012, 2013), certainly delineates the potency of coercive pressures, as shown in the extent institutional-based studies (Adhikari et al., 2013; Ball & Craig, 2010; Carpenter & Feroz, 2001; Hyndman & Connolly, 2011; Irvine, 2008).”
- Public sector management accounting in emerging economies: A literature review (2016, background): “Author(s) Journal (year) Country Management accounting themes Theories Methods Main findings Adhikari et al. (2013) AF, 2013 Nepal and Sri Lanka (Asia) Theme 2 and theme 3 Neo-Institutional Sociology Multiple case study (two countries) International donor organisations have put pressure on…”