People

Professor Pawan Adhikari

Professor
EBS - Accounting
Professor Pawan Adhikari
  • Email

  • Telephone

    +44 (0) 1206 873909

  • Location

    EBS.3.1, Colchester Campus

  • Academic support hours

    Summer Term 2024 Monday 10:00 - 12:00 Wednesday 10:00 -11:00

Profile

Biography

Pawan Adhikari is a Professor of Accounting at Essex Business School and the Director of Essex Accounting Centre. He is an associate editor of the Journal of Public Budgeting, Accounting and Financial Management. He serves in the executive board of Comparative International Governmental Accounting Research Network (CIGAR). Previously, he had held positions at the Business School, Nord University, Norway and the Accounting and Auditing Standards Board of the Government of Nepal where he was a Secretary cum Chief Executive Officer. His research is within public sector accounting embedding both accounting reforms and issues connected to the engendering of public value in developing countries. His research is widely used in policy making in South Asia. He was part of the team that was awarded in 2023 the 'Best International Research Impact' by University of Essex. He is a recipient of several awards/grants - the World Bank/PEFA research award, the African Accounting and Financial Association (AAFA) award, the ESRC IIA impact fund, the priority challenges project fund, GCRF, and SeNSS, all of which have enabled his to team up in facilitating research in areas such as citizen engagement, climate budgeting and accountability, financial resilience, and public financial management and transparency in the UK and countries in Asia and Africa. He is a part of the European Commission’s grant to instigate capacity building programmes in waste management in Sri Lanka. In 2019, he was awarded the best postgraduate supervisor at the faculty level. Impact cases submitted to REF 2021 Enhancing Public Sector Accountability in Nepal through the Implementation of the First Government Accounting Manual and Standard. Competency framework for improving public service delivery and accountability in the Indian state of Kerala (with T Arun).

Qualifications

  • PhD Nord University Business School,

  • Fellow of the Higher Education Academy

Appointments

University of Essex

  • Associate Director of Research and Impact, EBS, University of Essex (16/1/2023 - present)

  • Director of Essex Accounting Centre, EBS, University of Essex (16/1/2023 - present)

  • Acting Director of Impact and Enterprises, Essex Business School, University of Essex (14/8/2023 - 15/4/2024)

  • Associate Director for Postgraduate Research - Accounting, Essex Business School, University of Essex (26/4/2021 - 15/1/2023)

  • Associate Director of Education - Accounting, Essex Business School, University of Essex (2/9/2019 - 23/4/2021)

  • Acting Undergraduate Programme Director - Accounting, Essex Business School, University of Essex (15/8/2019 - 31/12/2019)

  • Postgraduate Programme Director - Accounting, Essex Business School, University of Essex (2/1/2017 - 30/8/2019)

  • Employability Officer - Accounting Group, Essex Business School, University of Essex (1/9/2015 - 30/12/2016)

  • Study Abroad Officer - Accounting Group, Essex Business School, University of Essex (1/9/2014 - 31/12/2015)

Research and professional activities

Research interests

Accounting in Less Developed Countries

Open to supervise

Government Accounting and Budgeting

Open to supervise

Public Sector Accounting Standards (IPSASs, GFSM, PEFA)

Open to supervise

Accounting History

Open to supervise

Climate accounting, reporting and accountability in the public sector

Conferences and presentations

AI and Public Sector Accountability

Invited presentation, PMM Live! 10: AI and accounting in the public sector, House of Lords, 13/11/2024

Public Sector Accounting, Publicness and Development: Reflection on Studies in Less Developing Countries

Invited presentation, Egyptian Online Seminars in Business, Accounting and Economics, 18/10/2024

Public Sector Accounting, Accountability and Development: Insights from Emerging Economies

Invited presentation, University of Terbuka, Indonesia, 11/6/2024

Public Sector Accountability for Climate Change and Circular Economy

Invited presentation, University of Terbuka, Indonesia, 10/6/2024

Qualitative Public Sector Accounting Research in Developing Countries

Invited presentation, Transforming Institutions & Societies: Accounts for Sustainable Future, Nord University, Bodo, Norway, 12/2/2024

Public Sector Accounting and Accountability in Emerging Economies: Challenges and Opportunities in the ESG Era

Keynote presentation, 2nd International and 5th National Conference on Accounting & Fraud Accounting, Universitas Trilogi, Jakarta, 7/2/2024

Public Sector Accounting, Accountability and Development: Reflection on Less Developed Countries - Key Note Speech

Invited presentation, Keynote presentation, CIGAR Network Lab, 6/12/2023

Artificial Intelligence in Public Sector Accounting Teaching and Research

Keynote presentation, Keynote speech, The 8th Comparative Asia Africa Governmental Accounting (CAAGA), Yogyakarta, 25/10/2023

Integrating Climate Change and Livelihood within Public Investment Policies and Budgeting in India, Nepal, and Sri Lanka

Invited presentation, Keynote presentation, ESRC IAA Impact Dialogue Workshop, Colchester, United Kingdom, 15/3/2023

Participatory Budgeting and the ‘(Bio)Politics of the Governed’: Evidence from Francophone Sub-Saharan Africa.

International Research Society for Public Management (IRSPM) Conference 2021, Virtual, 21/4/2021

Diffusion of Public Sector Accounting Reforms in Less developed Countries: A Comparative Study of Nepal, Sri Lanka and Egypt, 16TH BIENNIAL CIGAR CONFERENCE, June 7-11, 2017, Oporto, Portugal (with C Kuruppu, H Ouda, D Ambalangodage)

Oporto, Portugal, 2017

Participatory Budgeting in Indigenous Communities in Indonesian Local Government, 16TH BIENNIAL CIGAR CONFERENCE, June 7-11, 2017, Oporto, Portugal (with K Jayasinghe, S Carmel and A Sopanah)

Oporto, Portugal, 2017

Participatory Budgeting, Social Capital and Local democracy: Evidence from a Sri Lankan and Japanese Local Government, 16TH BIENNIAL CIGAR CONFERENCE, June 7-11, 2017, Oporto, Portugal (with C Kuruppu, Y Mori, D Ambalangodage, P Perera)

Oporto, Portugal, 2017

Teaching and supervision

Previous supervision

Adam Adams
Adam Adams
Thesis title: Habermasian Perspective of the Marketing Accounting Interface: The Communicative Role of Performance Measurement Metrics.
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 8/7/2024
John AyUK Enombu
John AyUK Enombu
Thesis title: Informal Acquisition of Accounting Literacy and the Use of Accounting Information By Clinicians At the Board of Clinical Commissioning Group
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 21/11/2022
Arsalan Qarani Mohammed Ameen Ghaffoori
Arsalan Qarani Mohammed Ameen Ghaffoori
Thesis title: Understanding the Institutionalization of Corruption and the Role of Accounting in Rentier States: a Case Study of Kurdistan Region of Iraq (Kri)
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 24/2/2022
Nada Saleh B Almusaad
Nada Saleh B Almusaad
Thesis title: The Adoption of Ifrs and the Issue of Translation: A Case Study on Saudi Arabia
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 11/11/2021
Arastyo Andono
Arastyo Andono
Thesis title: The Environmental Management Accounting Control as a Practice
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 18/12/2020
Dalia Abdulmuti A Alazzeh
Dalia Abdulmuti A Alazzeh
Thesis title: 'Three Essays on Self-Government Accounting Practices Under Settler Colonialism: A Case Study From Palestine'
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 23/7/2020
Mohammad Moniruzzaman
Mohammad Moniruzzaman
Thesis title: Enterprise Risk Management (Erm) in the Banking Sector: Evidence From Bangladesh
Degree subject: Accounting and Finance
Degree type: Doctor of Philosophy
Awarded date: 1/6/2020
Claudia Barrios Alvarez
Claudia Barrios Alvarez
Thesis title: The Role of Management Accounting Practices in Shaping Efficiency in a Colombian Utility Conglomerate
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 30/7/2018
Olayinka Marte Uadiale
Olayinka Marte Uadiale
Thesis title: Applicability of Performance Management Systems Framework in Public Sector: A Case Study of a Teaching Hospital in Nigeria
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 23/1/2018
Christina Ionela Neokleous
Christina Ionela Neokleous
Thesis title: The Emergence and Development of the Accountancy Profession in Cyprus: The Case of the Institute of Certified Public Accountants of Cyprus (Icpac)
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 10/11/2017
Sue Chern Ooi
Sue Chern Ooi
Thesis title: An Exploration of Governance and Accountability Issues Within Mutual Organisations: The Case of UK Building Societies
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 31/10/2017
Abdurafiu Olaiya Noah
Abdurafiu Olaiya Noah
Thesis title: Accounting for the Environment: The Accountability of the Nigerian Cement Industry
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 27/1/2017
Zlatinka Nikolova Blaber
Zlatinka Nikolova Blaber
Thesis title: Acute Healthcare Commissioning in the English Nhs: Legislative Structures, Accounting-Related Practices and Professional Identities
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/3/2016

Publications

Journal articles (63)

Adhikari, P., Upadhaya, B., Dhakal Adhikari, S., Aryal, S. and WIJETHILAKE, C., The Spectacularisation of NGOs Accountability in Disaster Situations: Evidence from the 2015 Nepal’s Earthquakes. Financial Accountability and Management

Wijethilake, C., Adhikari, P. and Upadhaya, B., (2024). Regulatory capture in transboundary waste dumping: (Lack of) accountability in the Global North – South context. Organization and Environment. 37 (1), 84-116

Moll, J., Ang, SY., Kuruppu, C. and Adhikari, P., (2024). Towards a wellbeing economy: Reflections on wellbeing budgeting in New Zealand and Australia. Journal of Public Budgeting Accounting and Financial Management

Noah, A., Adhikari, P. and Liew, P., (2024). Environmental and social accountability in emerging economies: Strategic pressures from and responses to vulnerable local communities. Accounting Forum, 1-25

Neokleous, C., Adhikari, P. and Soobaroyen, T., (2024). Examining a British-Hellenic educational mind-set on an island: The Emergence of Commercial Schools and Accounting Education in colonial Cyprus (1878-1960). Accounting Forum, 1-32

Polzer, T., Adhikari, P., Gårseth-Nesbakk, L. and Nguyen, PC., (2023). Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review. Journal of Public Budgeting Accounting and Financial Management. 35 (3), 309-332

Adhikari, P., Dhakal Adhikari, S., Arun, S. and Arun, T., (2023). Gurkha Warriors as Entrepreneurs in Britain: A Social Anchoring Lens on Martial Heritage and Migrant Enterprises. Work, Employment and Society. 37 (5), 1359-1376

Grossi, G., Steccolini, I., Adhikari, P., Brown, J., Christensen, M., Cordery, C., Ferry, L., Lassou, P., McDonald III, B., Raudla, R., Sicilia, M. and Vinnari, E., (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting and Management. 20 (1), 1-37

Dhakal Adhikari, S. and Adhikari, P., (2023). Implementation of the anti-child trafficking framework in Nepal: An impaired diffusion process. Development in Practice. 33 (2), 180-189

Adhikari, P., Upadhaya, B., Wijethilake, C. and Dhakal Adhikari, S., (2023). The Sociomateriality of Digitalisation in Nepalese NGOs. British Accounting Review. 55 (5), 101206-101206

Adhikari, P., Nkundabanyanga, S., Soobaroyen, T. and Jayasinghe, K., (2023). Public Sector Accounting in Emerging Economies in the Evolving Post-Covid Era. Journal of Public Budgeting Accounting and Financial Management. 35 (3), 297-308

Barrios-Álvarez, C., Adhikari, P., Salifu, E., Gómez-Mejía, A. and Giraldo-Villano, X., (2023). Reproduction of Efficiency through Management Accounting Practices: Socio-economic, environmental and human Consequences of NPM reforms. Financial Accountability and Management. 40 (4), 475-497

Adhikari, P. and Jayasinghe, K., (2022). (2022). Public Sector Accounting in Developing Countries: What We Know and What we Still Need to Know in General and in the African Context in Particular. African Accounting and Finance Journal. 4 (1), 109-119

Enombu, JA. and Adhikari, P., (2022). Clinicians’ informal acquisition of accounting literacy at the UK Clinical Commissioning Group. Public Money and Management. 42 (7), 558-564

Kuruppu, C., Maksymchuk, O. and Adhikari, P., (2022). Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality. Journal of Accounting in Emerging Economies. 13 (3), 648-665

Adhikari, P., Kuruppu, C., Ouda, H., Grossi, G. and Ambalangodage, D., (2021). Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka. International Review of Administrative Sciences. 87 (4), 870-887

Arun, T., Adhikari, P. and Mohan, R., (2021). Learning accountability in the public sector: the experience of Kerala. Financial Accountability and Management. 37 (2), 184-203

Jayasinghe, K., Adhikari, P., Wynne, A., Malagila, J., Abdurafiu, N. and Soobaroyen, T., (2021). Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting. 78, 102246-102246

Noah, A., Adhikari, P., Ogundele, B. and Yazdifar, H., (2021). Corporate environmental accountability in Nigeria: An example of regulatory failure and regulatory capture. Journal of Accounting in Emerging Economies. 11 (1), 70-93

Alvarez, C., Adhikari, P. and Mejia, A., (2021). Management Accounting Practices and efficiency in a Colombian Multi-Utility Conglomerate. Journal of Accounting in Emerging Economies. 11 (5), 714-734

van Helden, J., Adhikari, P. and Kuruppu, C., (2021). Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies. Journal of Accounting in Emerging Economies. 11 (5), 776-798

Jayasinghe, K., Jayasinghe, T., Wijethilake, UCB. and Adhikari, P., (2021). Bio-Politics and Calculative Technologies in COVID Governance: Reflections From England. International Journal of Health Policy and Management. 11 (10), 2189-2197

Kuruppu, C., Adhikari, P. and van Helden, J., (2021). Editorial – A plea for changing directions of public sector accounting research in emerging economies. Journal of Accounting in Emerging Economies. 11 (5), 677-690

Shrestha, A. and Adhikari, P., (2021). An Overview of Accrual Accounting Reforms in Nepal. Journal of the Institute of Chartered Accountants of Nepal. 24 (2), 5-10

Matilal, S. and Adhikari, P., (2020). Accounting in Bhopal: Making Catastrophe. Critical Perspectives on Accounting. 72, 102123-102123

Adhikari, P. and Shrestha, A., (2020). Comparative Fiscal Performance of Provincial Governments. Journal of the Institute of Chartered Accountants of Nepal. 22 (3), 29-36

Guven-Uslu, P., Blaber, Z. and Adhikari, P., (2020). Boundary Spanners and Calculative Practices. Financial Accountability and Management. 36 (4), 439-460

Jayasinghe, K., Adhikari, P., Carmel, S. and Sopanah, A., (2020). Multiple Rationalities of Participatory Budgeting in Indigenous Communities: Evidence from Indonesia. Accounting Auditing and Accountability Journal. 33 (8), 2139-2166

Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2020). COVID-19 Policy Responses: Reflections on Governmental Financial Resilience in South Asia. Journal of Public Budgeting Accounting and Financial Management. 32 (5), 825-836

Agyemang, J., Jayasinghe, K., Adhikari, P., Carmel, S. and Abongeh, T., (2020). Calculative Measures of Organising and Decision-Making in Developing Countries: The Case of a Quasi-Formal Organisation in Ghana. Accounting Auditing and Accountability Journal. 34 (2), 421-450

Uddin, SN., Mori, Y. and Adhikari, P., (2019). Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences. 85 (3), 490-505

Salah Uddin, R., Adhikari, P., Hoque, M. and Akter, M., (2019). 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. 9 (1), 28-50

Mbelwa, L., Adhikari, P. and Shahadat, K., (2019). Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies. 9 (3), 335-365

Polzer, T., Gårseth-Nesbakk, L. and Adhikari, P., (2019). 'Does Your Walk Match Your Talk?' Analyzing IPSASs Diffusion in Developed and Developing Countries. International Journal of Public Sector Management. 33 (2/3), 117-139

Adhikari, P. and Arun, T., (2019). Competency Framework: Can it be a Tool for Improving Public Administration in Nepal. Journal of the Institute of Chartered Accountants of Nepal. 22 (1), 16-19

Adhikari, P. and Shrestha, A., (2019). Public Finance Management in Federalism. Journal of the Institute of Chartered Accountants of Nepal. 22 (2), 22-28

Adhikari, P. and Matilal, S., (2018). Disaster Management and Corporate Responsibility: An Ethic of Care Approach. Journal of the Institute of Chartered Accountants of Nepal. 20 (1), 32-35

Adhikari, P. and Kuruppu, C., (2018). International Public Sector Accounting Standards (IPSASs) in Sri Lanka: What Lessons Can Nepal Learn?. Journal of the Institute of Chartered Accountants of Nepal. 20 (3), 9-12

Adhikari, P. and Jayasinghe, K., (2017). ‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal. Accounting Forum. 41 (2), 96-115

Kuruppu, C., Adhikari, P., Gunarathna, V., Ambalangodage, D., Perera, P. and Karunarathna, C., (2016). Participatory budgeting in a Sri Lankan urban council: A practice of power and domination. Critical Perspectives On Accounting. 41, 1-17

Adhikari, P. and Gårseth-Nesbakk, L., (2016). Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum. 40 (2), 125-142

Adhikari, P., (2016). Corruption in the Nepalese Government Sector: is Accounting involved? or Corruption in the Public Sector with special reference to Nepal: is Accounting involved?. Journal of the Institute of Chartered Accountants of Nepal

Adhikari, P., (2015). Evolution of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Nepal. PEFA Journal (The Nepalese Journal of Public Financial Management). 4 (3), 43-48

Adhikari, P., (2015). The Legitimacy of International Public Sector Accounting Standards (IPSASs). Journal of the Institute of Chartered Accountants of Nepal. 18 (2), 10-14

Adhikari, P., Kuruppu, C. and Matilal, S., (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. 37 (3), 213-230

Adhikari, P., (2013). Preparing whole of government accounts (WGA): A challenging aspects of IPSASs. PEFA (The Nepalese Journal of Public Financial Management). 2 (1), 59-62

Adhikari, P., (2013). Why is Accrual Accounting a necessity in the Nepalese Public Sector. Journal of the Institute of Chartered Accountants of Nepal. 16 (2), 7-10

Adhikari, P., Timoshenko, K. and Nesbakk, LG., (2012). Reforming central government accounting in diverse contexts: a three-country comparison. International Journal of Public Sector Performance Management. 2 (1), 44-44

Adhikari, P. and Pathak, DR., (2012). The UK?s Approach to Whole of Government Accounts (WGA) ? Lesson Drawing for Nepal. The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal). 2012 (Sept), 99-103

Adhikari, P. and Sharma, RK., (2011). Cash or Accrual Accounting- An Alternative for the Government of Nepal. The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal. 13 (3), 14-18

Adhikari, P. and Mellemvik, F., (2011). The rise and fall of accruals: a case of Nepalese central government. Journal of Accounting in Emerging Economies. 1 (2), 123-143

Adhikari, P. and Mellemvik, F., (2010). The adoption of ipsass in south asia: A comparative study of seven countries. Research in Accounting in Emerging Economies. 10, 169-199

Adhikari, P. and Mellemvik, F., (2010). Cash Reporting in Developing Countries: The Case of Nepalese Central Government. International Journal on Governmental Financial Management. X (2), 36-48

Adhikari, P. and Sharma, RK., (2010). Some Challenges in Implementing Nepal Public Sector Accounting Standard. Journal of the Institute of Chartered Accountants of Nepal. 13 (1), 26-28

Timoshenko, K. and Adhikari, P., (2010). A Two-Country Comparison of Public Sector Accounting Reforms: Same Ideas, Different Paths?. Journal of Public Budgeting Accounting and Financial Management. 22 (4), 449-486

Timoshenko, K. and Adhikari, P., (2009). Implementing public sector accounting reform in Russia: Evidence from one university. Research in Accounting in Emerging Economies. 9, 169-192

Timoshenko, K. and Adhikari, P., (2009). Exploring Russian central government accounting in its context. Journal of Accounting & Organizational Change. 5 (4), 490-513

Adhikari, P. and Mellemvik, F., (2009). NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING. Accounting Historians Journal. 36 (1), 113-133

Adhikari, P., (2009). IPSASs in SAFA Countries. Journal of the Institute of Chartered Accountants of Nepal. 9, 11-14

Adhikari, P., (2009). Public Sector Accounting Harmonization: International Review. Journal of the Institute of Chartered Accountants of Nepal, 28-29

Adhikari, P. and Mellemvik, F., (2008). International Trends in Government Accounting. International Journal on Governmental Financial Management. VIII (2), 39-52

Adhikari, P. and Garseth-Nesbakk, L., (2008). Issues in International Public Sector Accounting Reforms. Journal of the Institute of Chartered Accountants of Nepal. 2008 (July), 12-15

Adhikari, P. and Garseth-Nesbakk, L., (2008). Periodiseringsprinsippet i Offentlig Sektor. Accounting and Auditing (Revisjon og Regnskap) (5), 23-27

Books (2)

Adhikari, P., Mitra, J., Dhakal Adhikari, S. and Shrestha, R., (2024). Entrepreneurship and Development in Nepal Post-COVID Implications. Springer Singapore. 978-981-97-6559-1

Adhikari, P., (2010). Nepalese Government Accounting Development: Three Interconnected Perspectives on Accounting. VDM Verlag Dr Muller. 9783639259315

Book chapters (6)

Adhikari, P., Mitra, J., Dhakal Adhikari, S. and Shrestha, R., (2024). Entrepreneurship and Development in Nepal: An Overview. In: Entrepreneurship and Development in Nepal Post-COVID Implications. Editors: Adhikari, P., Mitra, J., Dhakal Adhikari, S. and Shrestha, R., . Springer. 1- 13. 9789819765591

Adhikari, P., (2017). Public sector accounting practices and reforms in Nepal. In: The Routledge Handbook of Accounting in Asia. Editors: Lin, Z., . Routledge. 9781138189034

Adhikari, P., Kuruppu, C., Wynne, A. and Ambalangodage, D., (2015). Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government. In: The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Editors: Jayasinghe, K., Nath, ND. and Othman, R., . Emerald Group Publishing Ltd.. 85- 108. 978-1-78441-662-1

Adhikari, P. and Kuruppu, C., (2014). Budgeting Reforms in Less Developed Countries - The Introduction of Program Budgeting in the Nepal and Sri Lankan Central Governments. In: Accounting, Management Control and Institutional Development. Editors: Bourmistrov, A. and Olson, O., . Cappelen Damm. 9788202444839

Adhikari, P. and Kuruppu, C., (2011). Public Sector Accounting Reforms in Two South Asian Countries: A Comparative Study of Nepal and Sri Lanka. In: Conditions for entrepreneurship - in Sri Lanka: A Handbook. Editors: �mo, BW., . Shaker Verlag. 257- 282. 9783844002546

Adhikari, P. and Mellemvik, F., (2008). Changing Ideology in Nepalese Central Government Accounting Reform. In: Implementing Reforms in Public Sector Accounting. Editors: Jorge, S., . Imprensa da Universidade de Coimbra. 141- 150. 9789898074393

Reports and Papers (5)

Chalu, H., Kalusa, L., Kalembe, D., Adhikari, P. and Jayasinghe, K., (2024). The Role of Professional Accountants in Resilience Building of Governments: Evidence from Tanzania, Uganda, and Zambia

Upadhaya, B., Soobaroyen,, T., Ntim, C., Adhikari, P., Jayasinghe, K., Zalata, A. and Haque, F., (2024). To what extent do public financial management systems support fiscal transparency and public accountability?

Seymour, K., Kimani, D., Adhikari, P., Soobaroyen, T. and Jayasinghe, K., (2022). Co-producing a new Blue-and-Green Infrastructure Strategy for Colchester Borough: Key Findings from the River Colne Pilot

Lassou, P., Jayasinghe, K., Soobaroyen, T., Adhikari, P., Wynne, A. and Akakpo, M., (2021). Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments

Grants and funding

2022

The role and impact of PFM systems in supporting fiscal transparency and public accountability

The World Bank (World Bank Group)

Achieving Net Zero Carbon Goals through Improved Stakeholder Engagement in Climate Action: Implementing Colchester Borough Council�s Blue and Green Infrastructure Strategy Focusing on Participatory Budgeting / Participatory Approach

University of Essex

2020

Improving public sector accounting in emerging economies. A Nepalese example

University of Essex (GCRF)

Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments

The World Bank (World Bank Group)

Integrating Climate Change within Public Investment Policies: A Cross Country Assessment in South Asia (India, Sri Lanka and Nepal)

The World Bank (World Bank Group)

2019

Improving public sector accounting in emerging economies. A Nepalese example.

University of Essex (GCRF)

2015

Calculative Practices, Accounting Numbers, and Migrants: A case of Gurkha Settlers in Colchester

The British Academy

Contact

padhik@essex.ac.uk
+44 (0) 1206 873909

Location:

EBS.3.1, Colchester Campus

Academic support hours:

Summer Term 2024 Monday 10:00 - 12:00 Wednesday 10:00 -11:00

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