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Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

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  • Pawan Adhikari
  • Chamara Kuruppu
  • Sumohon Matilal

Abstract

One of the major issues in the developing world today is the alleviation of poverty and it is acknowledged that public sector accounting has a key role to play in this through the effective allocation of resources. Implementing public sector accounting changes in developing nations has been a key agenda of international organizations since the 1980s. This study, drawing on the ideas of new institutionalism, strives to explore the implementation of public sector accounting reforms in two less developed countries (LDCs), namely Nepal and Sri Lanka. The empirical findings of the study demonstrate that, while internationally propagated public sector accounting reform ideas have not gone beyond the trial/proposal stage in Nepal, colonialism has bequeathed on Sri Lanka the promotion of accounting education and training, enabling the country to implement some of these reform ideas. However, increasing resistance to accounting changes at the lower administrative level, witnessed in both countries, indicates a need to understand the contexts of LDCs and to fulfil basic preconditions prior to disseminating/embarking on reforms there.

Suggested Citation

  • Pawan Adhikari & Chamara Kuruppu & Sumohon Matilal, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 213-230, September.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:3:p:213-230
    DOI: 10.1016/j.accfor.2013.01.001
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    1. Dr Kayode Ismaila ASHAJU & Professor Ofuan James ILABOYA & Professor Alade Sule OMOYE Author-Workplace-NameDepartment of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Ni, 2024. "International Public Sector Accounting Standards Implementation Resources and Government Financial Reporting Quality: The Moderating Influence of Institutional Culture," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 1394-1411, August.
    2. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
    3. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    4. Philip Olawale Odewole & Rafiu Oyesola Salawu, 2020. "The Implementation of Budget Reform and the Level of Compliance among the Public Sector Entities in Nigeria," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 9(2), pages 1-19, October.
    5. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    6. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    7. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    8. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    9. Upadhaya, Bedanand & Munir, Rahat & Blount, Yvette & Su, Sophia, 2018. "Does organizational culture mediate the CSR – strategy relationship? Evidence from a developing country, Nepal," Journal of Business Research, Elsevier, vol. 91(C), pages 108-122.

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