The Experts below are selected from a list of 360 Experts worldwide ranked by ideXlab platform
Pawan Adhikari - One of the best experts on this subject based on the ideXlab platform.
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institutionalisation of the cash basis international public sector accounting standard in the Central Government of bangladesh an example of delay and resistance
Journal of Accounting in Emerging Economies, 2019Co-Authors: Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque, Mahmuda AkterAbstract:The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh.,Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice.,Different approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies.,The paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms, such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity, and that they are interested in engaging with the reform process.,First, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the Central Government of Bangladesh.
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agents in focus and agents in context the strong structuration analysis of Central Government accounting practices and reforms in nepal
Accounting Forum, 2017Co-Authors: Pawan Adhikari, Kelum JayasingheAbstract:Drawing on Stones’ (2005) strong structuration theory, the paper unfolds why and how the key stakeholders of Central Government accounting in Nepal are involved in the reproduction of routinised accounting practices, resisting the externally-propagated changes. Government accountants (the agents-in-focus) through their capability to control the budget routines have enjoyed a powerful social position in their position–practice relations with the agents-in-context, i.e. professional accountants and international consultants, higher-level officers and administrators, auditors, and politicians. Social position along with historically-imbued dispositions and their conduct and context analysis have enabled Government accountants to strategically exercise their agency. Government accountants have articulated duality and a dialectic relation with the agents-in-context, which have resulted in the reproduction of everyday accounting practice and the resistance to the World Bank-led reforms, such as accrual accounting and, more recently, the Cash-Basis IPSAS.
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diffusion of the cash basis international public sector accounting standard ipsas in less developed countries ldcs the case of the nepali Central Government
2015Co-Authors: Pawan Adhikari, Chamara Kuruppu, Andy Wynne, Dayananda AmbalangodageAbstract:Abstract Purpose The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS. Methodology/approach The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews. Findings The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious. Research limitations The case of Nepalese Central Government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries. Originality/value The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.
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reforming Central Government accounting in diverse contexts a three country comparison
International Journal of Public Sector Performance Management, 2012Co-Authors: Pawan Adhikari, Konstantin Timoshenko, Levi GarsethnesbakkAbstract:The purpose of this paper is to unravel similarities and differences across countries approaching the accrual accounting model, yet being situated in diverse institutional contexts. We tackle this by conducting a comparative study of accounting developments in three heterogeneous settings, namely Nepal, Norway, and Russia. The selection of settings is designed in a way to observe commonalities and variations in approaching accounting reforms between one of the poorest countries on earth, one of the richest nations, and one of the world’s growing superpowers. This study draws on institutional theory, particularly the DiMaggio and Powell’s (1983) idea of how organisations comply with institutional requirements in framing rules and practices. Document search represents the major method of collecting data. As our evidence shows, the institutional forces identified across the three settings were not of one single kind, but rather from segmented institutional environments.
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exploring russian Central Government accounting in its context
Journal of Accounting & Organizational Change, 2009Co-Authors: Konstantin Timoshenko, Pawan AdhikariAbstract:Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian Central Government.Design/methodology/approach – In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.Findings – This paper suggests that launching a nascent version of Russian Central Government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.Research limitations/implications – This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the cent...
Andrew Jordan - One of the best experts on this subject based on the ideXlab platform.
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gearing up governance for sustainable development patterns of policy appraisal in uk Central Government
Journal of Environmental Planning and Management, 2007Co-Authors: Duncan Russel, Andrew JordanAbstract:Abstract The UK is reportedly an international leader in the application of environmental policy appraisal (EPA). From the late 1980s until 2004, UK Central Government sought to produce ex ante assessments of the potential environmental impacts of different policy options. Critics maintain that EPA had a very limited impact on policy-making activities in Whitehall departments. However, the empirical basis for these claims is surprisingly thin. This paper seeks to better understand what facilitated or retarded EPA by looking at its use in Whitehall, with the aim being to draw lessons for the UK's new and more integrated appraisal regime, as well as similar systems in the European Union. The paper finds that the implementation of EPA was both weak and highly sectorised, and that there is an underlying resistance to policy appraisal per se in Whitehall. These weaknesses urgently need to be addressed otherwise new systems of integrated appraisal will not deliver what is expected of them.
Konstantin Timoshenko - One of the best experts on this subject based on the ideXlab platform.
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russian Central Government budgeting and public sector reform discourses paradigms hybrids and a third way
International Journal of Public Administration, 2018Co-Authors: Igor Khodachek, Konstantin TimoshenkoAbstract:This study explores how public sector reform discourses are reflected in Russian Central Government budgeting. Through the lenses of institutional logics, Russian Central Government budgeting is co...
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reforming Central Government accounting in diverse contexts a three country comparison
International Journal of Public Sector Performance Management, 2012Co-Authors: Pawan Adhikari, Konstantin Timoshenko, Levi GarsethnesbakkAbstract:The purpose of this paper is to unravel similarities and differences across countries approaching the accrual accounting model, yet being situated in diverse institutional contexts. We tackle this by conducting a comparative study of accounting developments in three heterogeneous settings, namely Nepal, Norway, and Russia. The selection of settings is designed in a way to observe commonalities and variations in approaching accounting reforms between one of the poorest countries on earth, one of the richest nations, and one of the world’s growing superpowers. This study draws on institutional theory, particularly the DiMaggio and Powell’s (1983) idea of how organisations comply with institutional requirements in framing rules and practices. Document search represents the major method of collecting data. As our evidence shows, the institutional forces identified across the three settings were not of one single kind, but rather from segmented institutional environments.
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exploring russian Central Government accounting in its context
Journal of Accounting & Organizational Change, 2009Co-Authors: Konstantin Timoshenko, Pawan AdhikariAbstract:Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian Central Government.Design/methodology/approach – In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.Findings – This paper suggests that launching a nascent version of Russian Central Government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.Research limitations/implications – This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the cent...
Duncan Russel - One of the best experts on this subject based on the ideXlab platform.
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gearing up governance for sustainable development patterns of policy appraisal in uk Central Government
Journal of Environmental Planning and Management, 2007Co-Authors: Duncan Russel, Andrew JordanAbstract:Abstract The UK is reportedly an international leader in the application of environmental policy appraisal (EPA). From the late 1980s until 2004, UK Central Government sought to produce ex ante assessments of the potential environmental impacts of different policy options. Critics maintain that EPA had a very limited impact on policy-making activities in Whitehall departments. However, the empirical basis for these claims is surprisingly thin. This paper seeks to better understand what facilitated or retarded EPA by looking at its use in Whitehall, with the aim being to draw lessons for the UK's new and more integrated appraisal regime, as well as similar systems in the European Union. The paper finds that the implementation of EPA was both weak and highly sectorised, and that there is an underlying resistance to policy appraisal per se in Whitehall. These weaknesses urgently need to be addressed otherwise new systems of integrated appraisal will not deliver what is expected of them.
Matthew E Kahn - One of the best experts on this subject based on the ideXlab platform.
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incentives for china s urban mayors to mitigate pollution externalities the role of the Central Government and public environmentalism
Regional Science and Urban Economics, 2014Co-Authors: Siqi Zheng, Matthew E KahnAbstract:China's extremely high levels of urban air, water and greenhouse gas emission levels pose local and global environmental challenges. China's urban leaders have substantial influence and discretion over the evolution of economic activity that generates such externalities. This paper examines the political economy of urban leaders' incentives to tackle pollution issues. We present evidence consistent with the hypothesis that both the Central Government and the public are placing pressure on China's urban leaders to mitigate externalities. Such “pro-green” incentives suggest that many of China's cities could enjoy significant environmental progress in the near future.
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incentivizing china s urban mayors to mitigate pollution externalities the role of the Central Government and public environmentalism
Regional Science and Urban Economics, 2014Co-Authors: Siqi Zheng, Matthew E KahnAbstract:China's extremely high levels of urban air, water and greenhouse gas emission levels pose local and global environmental challenges. China's urban leaders have substantial influence and discretion over the evolution of economic activity that generates such externalities. This paper examines the political economy of urban leaders' incentives to tackle pollution issues. We present evidence consistent with the hypothesis that both the Central Government and the public are placing pressure on China's urban leaders to mitigate externalities. Such “pro-green” incentives suggest that many of China's cities could enjoy significant environmental progress in the near future.
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incentives for china s urban mayors to mitigate pollution externalities the role of the Central Government and public environmentalism
Regional Science and Urban Economics, 2014Co-Authors: Siqi Zheng, Matthew E Kahn, Weizeng Sun, Danglun LuoAbstract:article i nfo China's extremely high levels of urban air, water and greenhouse gas emission levels pose local and global environ- mental challenges. China's urban leaders have substantial influence and discretion over the evolution of economic activity that generates such externalities. This paper examines the political economy of urban leaders' incentives to tackle pollution issues. We present evidence consistent with the hypothesis that both the Central Government and the public are placing pressure on China's urban leaders to mitigate externalities. Such "pro-green" incentives suggest that many of China's cities could enjoy significant environmental progress in the near future.
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incentivizing china s urban mayors to mitigate pollution externalities the role of the Central Government and public environmentalism
National Bureau of Economic Research, 2013Co-Authors: Siqi Zheng, Matthew E KahnAbstract:China's extremely high levels of urban air, water and greenhouse gas emissions levels pose local and global environmental challenges. China's urban leaders have substantial influence and discretion over the evolution of economic activity that generates such externalities. This paper examines the political economy of urban leaders' incentives to tackle pollution issues. Based on a principal-agent framework, we present evidence consistent with the hypothesis that both the Central Government and the public are placing pressure on China's urban leaders to mitigate externalities. Such "pro-green" incentives suggest that many of China's cities could enjoy significant environmental progress in the near future.