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Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik Jan 2009

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik

Accounting Historians Journal

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2009

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2009

Government Auditing Standards And Circular A-133 Developments - 2009; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2009

State And Local Governments With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis Jan 2009

Guide To Fraud In Governmental And Not-For-Profit Environment, Lynda M. Dennis

Guides, Handbooks and Manuals

No abstract provided.