e-journal

The rise and fall of accruals:a case of Nepalese central government

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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 This is why the notion of accrual accounting has been replaced by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.

Keywords Nepal, International accounting, Accounting standards, Social structure,Financial institutions, Central government, Developing countries, Public sector accounting

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Informasi Detail

Judul Seri

Journal of Accounting in Emerging Economies

No. Panggil

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Penerbit

: Emeral Group., 2011

Deskripsi Fisik

Journal of Accounting in Emerging Economies Vol. 1 No. 2, 2011 pp. 123-143

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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