Nepalese Government Accounting Development

During the last decades we have witnessed substantial change in the ideology and mode of governing the public sector. The significance of accounting in translating emerging ideas within a new public sector has been widely advocated. New content as well as the changing context of public sector accounting has made it imperative to explore this field more than before. This study of Nepalese government accounting is also an attempt to develop and elaborate our knowledge in this field. The monograph tracks Nepalese government accounting development from prehistoric times to date. Three distinct perspectives on accounting - as a system, accountability relationships, and institutions - have been applied in the study in order to present a multi-faceted picture of Nepalese government accounting development. The study shows that Nepalese government accounting has evolved by emphasizing in different time periods, the importance of revenues, budgetary expenditures, and financial performance and results.

Autorentext

Pawan Adhikari is currently a postdoctor at Bodø Graduate School of Business, Norway. Previously, he held the position of a CEO at the Accounting Standards Board and Auditing Standards Board, Nepal. The major areas of his research interest include public sector accounting, accounting standards, and accounting history.