Pawan Adhikari
Dados Biográficos
| ID | 297207 |
|---|---|
| NOME | Pawan Adhikari |
| PRENOMES | Pawan |
| SOBRENOME | Adhikari |
| ASSINATURA | ADHIKARI P |
| AFILIAÇÕES | University of Essex |
| ORCID | 0000-0001-9854-1232 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 11 |
| TOTAL DE CITAÇÕES | 15 |
| TOTAL COMO AUTOR | 11 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2010 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 2 |
Social Equity Through Women's Empowerment
The paper explores the gender dimensions of social equity and social equity budgeting (SEB) by investigating women's inclusion in local politics, budgeting and decision‐making in Bangladesh. Quotas for women representatives are reserved at each successive level of local government in Bangladesh, and their active participation in local politics and budgeting is encouraged. The data for the paper were derived from in‐depth interviews with local act…
Attempts at making public sector accrual accounting and reporting useful and useable
Using the accounting process framework, we illustrate the varied attempts preparers have taken with regard to making accrual accounting and reporting (AAR) useful and useable for prospective users. Our longitudinal analysis, spanning the years 2008–2021, centres on the experiences of Organisation for Economic Co-operation and Development (OECD) member countries. The data were gathered from observations and informal conversations at meetings of th…
Regulatory Capture in Transboundary Waste Dumping
By showcasing Sri Lanka’s repatriation of hazardous hospital waste to the United Kingdom, this paper explores how the transboundary movement of waste management business model functions in the Global South. It builds on a framework that integrates the market and legal modes of accountability, regulatory capture, and an ethic of accountability. Data were collected using online ethnography and an interpretive case study method. The study demonstrat…
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…
Implementation of the anti-child trafficking framework in Nepal
Applying the ideas of policy diffusion, this paper investigates how anti-child trafficking policies and frameworks have been diffused in Nepal, and critically analyses their implementation in practice. The findings show how different socio-cultural and regulatory factors have either individually or collectively stifled the diffusion trajectory of a comprehensive anti-child trafficking response in Nepal. As a result, anti-child trafficking interve…
Gurkha Warriors as Entrepreneurs in Britain
Using the social anchoring approach, this article investigates the entrepreneur experience of one of the newest migrant groups in Britain, the Nepali Gurkhas. The findings derived from the semi-structured interviews show how these migrant entrepreneurs employ multiple 'anchors' to engage in family-based enterprises and to navigate structural constraints. Their military heritage, which has provided them with psycho-social resources in the form of …
Bio-Politics and Calculative Technologies in Covid-19 Governance
Background: Through the extensive use of public media, the government of England was heavily involved in encouraging and instructing people on how to manage their life during coronavirus disease 2019 (COVID-19). This model of health emergency governance replicates the practice of ‘calculative technologies’ and ‘bio-politics’ embedded in population management. Previous research on COVID-19 governance both in the United Kingdom and beyond provides …
Covid-19 policy responses
Purpose First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach The paper is based on multiple secondary data sources, including the viewpoints of experts and government officials. Data are analysed using the ideas of financial resilience. Findings Sout…
Unintended consequences in implementing public sector accounting reforms in emerging economies
This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms i…
Participatory budgeting in a local government in a vertical society
This article examines a case of participatory budgeting in Japanese local government. The article demonstrates how cultural values interact with stages of budgeting (in our case, the co-planning or consultation phase of budgeting). We find three key stakeholders – councillors, administrators and citizens – have varying degree of participation in the budget process. While direct citizen participation has been limited and challenging, we find that …
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 accoun…
Unintended consequences in implementing public sector accounting reforms in emerging economies
This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms i…
Participatory budgeting in a local government in a vertical society
This article examines a case of participatory budgeting in Japanese local government. The article demonstrates how cultural values interact with stages of budgeting (in our case, the co-planning or consultation phase of budgeting). We find three key stakeholders – councillors, administrators and citizens – have varying degree of participation in the budget process. While direct citizen participation has been limited and challenging, we find that …
Implementation of the anti-child trafficking framework in Nepal
Applying the ideas of policy diffusion, this paper investigates how anti-child trafficking policies and frameworks have been diffused in Nepal, and critically analyses their implementation in practice. The findings show how different socio-cultural and regulatory factors have either individually or collectively stifled the diffusion trajectory of a comprehensive anti-child trafficking response in Nepal. As a result, anti-child trafficking interve…
Gurkha Warriors as Entrepreneurs in Britain
Using the social anchoring approach, this article investigates the entrepreneur experience of one of the newest migrant groups in Britain, the Nepali Gurkhas. The findings derived from the semi-structured interviews show how these migrant entrepreneurs employ multiple 'anchors' to engage in family-based enterprises and to navigate structural constraints. Their military heritage, which has provided them with psycho-social resources in the form of …
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 accoun…
Unintended consequences in implementing public sector accounting reforms in emerging economies
This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms i…
Participatory budgeting in a local government in a vertical society
This article examines a case of participatory budgeting in Japanese local government. The article demonstrates how cultural values interact with stages of budgeting (in our case, the co-planning or consultation phase of budgeting). We find three key stakeholders – councillors, administrators and citizens – have varying degree of participation in the budget process. While direct citizen participation has been limited and challenging, we find that …
Covid-19 policy responses
Purpose First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach The paper is based on multiple secondary data sources, including the viewpoints of experts and government officials. Data are analysed using the ideas of financial resilience. Findings Sout…
Bio-Politics and Calculative Technologies in Covid-19 Governance
Background: Through the extensive use of public media, the government of England was heavily involved in encouraging and instructing people on how to manage their life during coronavirus disease 2019 (COVID-19). This model of health emergency governance replicates the practice of ‘calculative technologies’ and ‘bio-politics’ embedded in population management. Previous research on COVID-19 governance both in the United Kingdom and beyond provides …
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…
Implementation of the anti-child trafficking framework in Nepal
Applying the ideas of policy diffusion, this paper investigates how anti-child trafficking policies and frameworks have been diffused in Nepal, and critically analyses their implementation in practice. The findings show how different socio-cultural and regulatory factors have either individually or collectively stifled the diffusion trajectory of a comprehensive anti-child trafficking response in Nepal. As a result, anti-child trafficking interve…
Gurkha Warriors as Entrepreneurs in Britain
Using the social anchoring approach, this article investigates the entrepreneur experience of one of the newest migrant groups in Britain, the Nepali Gurkhas. The findings derived from the semi-structured interviews show how these migrant entrepreneurs employ multiple 'anchors' to engage in family-based enterprises and to navigate structural constraints. Their military heritage, which has provided them with psycho-social resources in the form of …
Regulatory Capture in Transboundary Waste Dumping
By showcasing Sri Lanka’s repatriation of hazardous hospital waste to the United Kingdom, this paper explores how the transboundary movement of waste management business model functions in the Global South. It builds on a framework that integrates the market and legal modes of accountability, regulatory capture, and an ethic of accountability. Data were collected using online ethnography and an interpretive case study method. The study demonstrat…
Attempts at making public sector accrual accounting and reporting useful and useable
Using the accounting process framework, we illustrate the varied attempts preparers have taken with regard to making accrual accounting and reporting (AAR) useful and useable for prospective users. Our longitudinal analysis, spanning the years 2008–2021, centres on the experiences of Organisation for Economic Co-operation and Development (OECD) member countries. The data were gathered from observations and informal conversations at meetings of th…
Social Equity Through Women's Empowerment
The paper explores the gender dimensions of social equity and social equity budgeting (SEB) by investigating women's inclusion in local politics, budgeting and decision‐making in Bangladesh. Quotas for women representatives are reserved at each successive level of local government in Bangladesh, and their active participation in local politics and budgeting is encouraged. The data for the paper were derived from in‐depth interviews with local act…
Economics (8 obras) · Political science (8 obras) · Business (6 obras) · Economic growth (6 obras) · Accounting and Organizational Management (5 obras) · Public Policy and Administration Research (5 obras) · Sociology (5 obras) · Accounting (4 obras) · Economy (4 obras) · Politics (4 obras)