IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v32y2022i2-3p173-199.html
   My bibliography  Save this article

Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model

Author

Listed:
  • Irfan Ullah
  • Arshad Ali

Abstract

This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.

Suggested Citation

  • Irfan Ullah & Arshad Ali, 2022. "Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model," Accounting History Review, Taylor & Francis Journals, vol. 32(2-3), pages 173-199, September.
    • Handle: RePEc:taf:acbsfi:v:32:y:2022:i:2-3:p:173-199
    DOI: 10.1080/21552851.2022.2137536
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/21552851.2022.2137536
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/21552851.2022.2137536?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:32:y:2022:i:2-3:p:173-199. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.