Professor Pawan Adhikari
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Email
padhik@essex.ac.uk -
Telephone
+44 (0) 1206 873909
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Location
EBS.3.1, Colchester Campus
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Academic support hours
You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911
Profile
Biography
Pawan Adhikari is a Professor of Accounting at Essex Business School. Previously, he held positions at the Business School, Nord University, Norway. He had also served in the Accounting and Auditing Standards Board of the Government of Nepal as a Secretary cum Chief Executive Officer. His expertise lies within public sector accounting, an area in which he is involved since the last 20 years. His contemporary research follows two distinct directions: a contribution to accounting theory and promoting impact research in emerging economies. His impact research funded by the GCRF, University of Essex, has highlighted the issues that emerging economies face while improving their public sector accounting/accountability practices and is widely used in policy making. He was nominated for Impact Awards under the category ‘Best International Research Impact Award’ consecutively in 2019 and 2020 for the work he has undertaken in Nepal and India. He is a recipient of the three World Bank/PEFA funding and is involved in facilitating research projects in participatory health care service in Benin and climate change in South Asia. He is a part of the European Commission’s grant to instigate capacity building programmes in Sri Lanka. He also has a British Academy funded project on accounting and immigration. Presently, he serves as an Associate Editor of the Journal of Public Budgeting, Accounting and Financial Management. He has published research papers in journals such as CPA, AAAJ, FAM, IRAS, JAEE and AF. 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
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PhD Nord University Business School,
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Fellow of the Higher Education Academy
Research and professional activities
Research interests
Accounting in Less Developed Countries
Government Accounting and Budgeting
Public Sector Accounting Standards (IPSASs, GFSM, PEFA)
Accounting History
Conferences and presentations
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
Current teaching responsibilities
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Contemporary Issues in International Accounting and Reporting (BE134)
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International Financial Reporting (BE155)
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In-Site Workshop Series (BE961)
Current supervision
Previous supervision
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 21/11/2022
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 24/2/2022
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 11/11/2021
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 18/12/2020
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 23/7/2020
Degree subject: Accounting and Finance
Degree type: Doctor of Philosophy
Awarded date: 1/6/2020
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 30/7/2018
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 23/1/2018
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 10/11/2017
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 31/10/2017
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 27/1/2017
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/3/2016
Publications
Journal articles (56)
Adhikari, P. and Jayasinghe, K., (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
Adhikari, P., Nkundabanyanga, S., Soobaroyen, T. and Jayasinghe, K., Public Sector Accounting in Emerging Economies in the Evolving Post-Covid Era. Journal of Public Budgeting Accounting and Financial Management
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
Adhikari, P., Dhakal Adhikari, S., Arun, S. and Arun, T., (2022). Gurkha Warriors as Entrepreneurs in Britain: A Social Anchoring Lens on Martial Heritage and Migrant Enterprises. Work, Employment and Society, 095001702210803-095001702210803
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
Dhakal Adhikari, S. and Adhikari, P., (2022). Implementation of the anti-child trafficking framework in Nepal: An impaired diffusion process. Development in Practice, 1-10
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
Polzer, T., Adhikari, P., Gårseth-Nesbakk, L. and Nguyen, PC., (2021). 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. ahead- (ahead-)
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 (1)
Adhikari, P., (2010). Nepalese Government Accounting Development: Three Interconnected Perspectives on Accounting. VDM Verlag Dr Muller. 9783639259315
Book chapters (5)
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 (3)
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
Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2021). Integrating climate change and livelihood within public investment policies: A cross-country assessment in south Asia (India, Nepal, and Sri Lanka)
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
Academic support hours:
You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911