Clearing 2021
People

Dr Pawan Adhikari

Reader
EBS - Accounting
Dr Pawan Adhikari
  • Email

  • Telephone

    +44 (0) 1206 873909

  • Location

    EBS.3.1, Colchester Campus

  • 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 Reader in 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 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 two 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 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

  • Postdoc

  • Fellow of the Higher Education Academy

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

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

  • Financial Reporting and Analysis (BE110)

  • Contemporary Issues in International Accounting and Reporting (BE134)

  • Student Success Tutorial (BE917)

Previous supervision

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 (47)

Kuruppu, C., Adhikari, P. and van Helden, J., Editorial – A plea for changing directions of public sector accounting research in emerging economies. Journal of Accounting in Emerging Economies

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. ahead-of-print (ahead-of-print)

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. ahead-of-print (ahead-of-print)

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-of-print (ahead-of-print)

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

Adhikari, P., Kuruppu, C., Ouda, H., Grossi, G. and Ambalangodage, D., (2019). Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka. International Review of Administrative Sciences, 002085231986415-002085231986415

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 (1)

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

Grants and funding

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:

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