A two-country comparison of public sector accounting reforms

A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and transitioning countries. This empirical paper seeks to contribute to this literature by conducting a seemingly unique two-country comparison of public sector accounting reforms in one developing nation and one in transition, namely Nepal and Russia. The study suggests that, although more or less the same rhetoric is used in the two settings, reforms have been framed rather differently due to the potency of various institutional pressures

Accrual · Cash · Developing country · Economic growth · Economics · Economy · Macroeconomics · Political science · Public sector · Rhetoric · Accounting and Organizational Management · Local Government Finance and Decentralization · Public Policy and Administration Research · Accounting

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