Usefulness of Accrual Accounting System in the Government of Nepal

Status: 
Completed

Usefulness of Accrual Accounting System in the Government of Nepal
Research Team: Sundar Shrestha and Urgen Dorje Sherpa

Public sector accounting helps to act as the trustee to protect and manage public funds and discharge accountability. Financial performance of government activities can be measured and financial position can be reflected more systematically in comparison to cash accounting with emphasis in accrual accounting.  Central purpose of this study is to explore the gap between cash and accrual basis so that it will be the way out to move from cash to accrual basis. I will employ explorative research design. In doing so, I have purposively selected Kathmandu as research area. Equally, I have purposefully chosen the research participants (Accountants, FCA, CA, RA, Practitioners, and Experts) so as to capture their viewpoints. For this, I will use in-depth interview and observation as a data collection tools. The results will have influential suggestion in the area of accrual accounting system.