糖心Vlog

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 and the Director of Impact and Enterprise at 糖心Vlog Business School. 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 糖心Vlog. 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鈥檚 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, 糖心Vlog. 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

糖心Vlog

  • EBS Director of Impact and Enterprise, EBS, 糖心Vlog (1/1/2025 - present)

  • Director of 糖心Vlog Accounting Centre, EBS, 糖心Vlog (16/1/2023 - present)

  • Associate Director of Research and Impact, EBS, 糖心Vlog (16/1/2023 - 31/12/2024)

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

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

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

  • Acting Undergraduate Programme Director - Accounting, 糖心Vlog Business School, 糖心Vlog (15/8/2019 - 31/12/2019)

  • Postgraduate Programme Director - Accounting, 糖心Vlog Business School, 糖心Vlog (2/1/2017 - 30/8/2019)

  • Employability Officer - Accounting Group, 糖心Vlog Business School, 糖心Vlog (1/9/2015 - 30/12/2016)

  • Study Abroad Officer - Accounting Group, 糖心Vlog Business School, 糖心Vlog (1/9/2014 - 31/12/2015)

Other academic

  • Professor of Accounting, EBS, 糖心Vlog (1/10/2021 - present)

  • Reader in Accounting, EBS, 糖心Vlog (1/10/2020 - 30/9/2021)

  • Senior Lecturer in Accounting, EBS, 糖心Vlog (1/10/2017 - 30/9/2020)

  • Lecturer in Accounting, EBS, 糖心Vlog (1/9/2011 - 30/9/2017)

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 鈥(Bio)Politics of the Governed鈥: 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)

Wijethilake, C., Adhikari, P. and Upadhaya, B., (2024). . Organization and Environment. 37 (1), 84-116

Moll, J., Ang, SY., Kuruppu, C. and Adhikari, P., (2024). . Journal of Public Budgeting Accounting and Financial Management

Noah, A., Adhikari, P. and Liew, P., (2024). . 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

Adhikari, P., Upadhaya, B., Dhakal Adhikari, S., Aryal, S. and WIJETHILAKE, C., (2024). . Financial Accountability and Management

Polzer, T., Adhikari, P., G氓rseth-Nesbakk, L. and Nguyen, PC., (2023). . Journal of Public Budgeting Accounting and Financial Management. 35 (3), 309-332

Adhikari, P., Dhakal Adhikari, S., Arun, S. and Arun, T., (2023). . 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). . Qualitative Research in Accounting and Management. 20 (1), 1-37

Dhakal Adhikari, S. and Adhikari, P., (2023). . Development in Practice. 33 (2), 180-189

Adhikari, P., Upadhaya, B., Wijethilake, C. and Dhakal Adhikari, S., (2023). . British Accounting Review. 55 (5), 101206-101206

Adhikari, P., Nkundabanyanga, S., Soobaroyen, T. and Jayasinghe, K., (2023). . Journal of Public Budgeting Accounting and Financial Management. 35 (3), 297-308

Barrios-脕lvarez, C., Adhikari, P., Salifu, E., G贸mez-Mej铆a, A. and Giraldo-Villano, X., (2023). . Financial Accountability and Management. 40 (4), 475-497

Adhikari, P. and Jayasinghe, K., (2022). . African Accounting and Finance Journal. 4 (1), 109-119

Enombu, JA. and Adhikari, P., (2022). . Public Money and Management. 42 (7), 558-564

Kuruppu, C., Maksymchuk, O. and Adhikari, P., (2022). . Journal of Accounting in Emerging Economies. 13 (3), 648-665

Adhikari, P., Kuruppu, C., Ouda, H., Grossi, G. and Ambalangodage, D., (2021). . International Review of Administrative Sciences. 87 (4), 870-887

Arun, T., Adhikari, P. and Mohan, R., (2021). . Financial Accountability and Management. 37 (2), 184-203

Jayasinghe, K., Adhikari, P., Wynne, A., Malagila, J., Abdurafiu, N. and Soobaroyen, T., (2021). . Critical Perspectives on Accounting. 78, 102246-102246

Noah, A., Adhikari, P., Ogundele, B. and Yazdifar, H., (2021). . Journal of Accounting in Emerging Economies. 11 (1), 70-93

Alvarez, C., Adhikari, P. and Mejia, A., (2021). . Journal of Accounting in Emerging Economies. 11 (5), 714-734

van Helden, J., Adhikari, P. and Kuruppu, C., (2021). . Journal of Accounting in Emerging Economies. 11 (5), 776-798

Jayasinghe, K., Jayasinghe, T., Wijethilake, UCB. and Adhikari, P., (2021). . International Journal of Health Policy and Management. 11 (10), 2189-2197

Kuruppu, C., Adhikari, P. and van Helden, J., (2021). . Journal of Accounting in Emerging Economies. 11 (5), 677-690

Shrestha, A. and Adhikari, P., (2021). . Journal of the Institute of Chartered Accountants of Nepal. 24 (2), 5-10

Matilal, S. and Adhikari, P., (2020). . Critical Perspectives on Accounting. 72, 102123-102123

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

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

Jayasinghe, K., Adhikari, P., Carmel, S. and Sopanah, A., (2020). . Accounting Auditing and Accountability Journal. 33 (8), 2139-2166

Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2020). . Journal of Public Budgeting Accounting and Financial Management. 32 (5), 825-836

Agyemang, J., Jayasinghe, K., Adhikari, P., Carmel, S. and Abongeh, T., (2020). . Accounting Auditing and Accountability Journal. 34 (2), 421-450

Uddin, SN., Mori, Y. and Adhikari, P., (2019). . International Review of Administrative Sciences. 85 (3), 490-505

Salah Uddin, R., Adhikari, P., Hoque, M. and Akter, M., (2019). . Journal of Accounting in Emerging Economies. 9 (1), 28-50

Mbelwa, L., Adhikari, P. and Shahadat, K., (2019). . Journal of Accounting in Emerging Economies. 9 (3), 335-365

Polzer, T., G氓rseth-Nesbakk, L. and Adhikari, P., (2019). . International Journal of Public Sector Management. 33 (2/3), 117-139

Adhikari, P. and Arun, T., (2019). . Journal of the Institute of Chartered Accountants of Nepal. 22 (1), 16-19

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

Adhikari, P. and Matilal, S., (2018). . Journal of the Institute of Chartered Accountants of Nepal. 20 (1), 32-35

Adhikari, P. and Kuruppu, C., (2018). . Journal of the Institute of Chartered Accountants of Nepal. 20 (3), 9-12

Adhikari, P. and Jayasinghe, K., (2017). . Accounting Forum. 41 (2), 96-115

Kuruppu, C., Adhikari, P., Gunarathna, V., Ambalangodage, D., Perera, P. and Karunarathna, C., (2016). . Critical Perspectives On Accounting. 41, 1-17

Adhikari, P. and G氓rseth-Nesbakk, L., (2016). . Accounting Forum. 40 (2), 125-142

Adhikari, P., (2016). . Journal of the Institute of Chartered Accountants of Nepal

Adhikari, P., (2015). . PEFA Journal (The Nepalese Journal of Public Financial Management). 4 (3), 43-48

Adhikari, P., (2015). . Journal of the Institute of Chartered Accountants of Nepal. 18 (2), 10-14

Adhikari, P., Kuruppu, C. and Matilal, S., (2013). . Accounting Forum. 37 (3), 213-230

Adhikari, P., (2013). . PEFA (The Nepalese Journal of Public Financial Management). 2 (1), 59-62

Adhikari, P., (2013). . Journal of the Institute of Chartered Accountants of Nepal. 16 (2), 7-10

Adhikari, P., Timoshenko, K. and Nesbakk, LG., (2012). . International Journal of Public Sector Performance Management. 2 (1), 44-44

Adhikari, P. and Pathak, DR., (2012). . The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal). 2012 (Sept), 99-103

Adhikari, P. and Sharma, RK., (2011). . The Nepal Chartered Accountant (Journal of the Institute of Chartered Accountants of Nepal. 13 (3), 14-18

Adhikari, P. and Mellemvik, F., (2011). . Journal of Accounting in Emerging Economies. 1 (2), 123-143

Adhikari, P. and Mellemvik, F., (2010). . Research in Accounting in Emerging Economies. 10, 169-199

Adhikari, P. and Mellemvik, F., (2010). . International Journal on Governmental Financial Management. X (2), 36-48

Adhikari, P. and Sharma, RK., (2010). . Journal of the Institute of Chartered Accountants of Nepal. 13 (1), 26-28

Timoshenko, K. and Adhikari, P., (2010). . Journal of Public Budgeting Accounting and Financial Management. 22 (4), 449-486

Timoshenko, K. and Adhikari, P., (2009). . Research in Accounting in Emerging Economies. 9, 169-192

Timoshenko, K. and Adhikari, P., (2009). . Journal of Accounting & Organizational Change. 5 (4), 490-513

Adhikari, P. and Mellemvik, F., (2009). . Accounting Historians Journal. 36 (1), 113-133

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

Adhikari, P., (2009). . Journal of the Institute of Chartered Accountants of Nepal, 28-29

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

Adhikari, P. and Garseth-Nesbakk, L., (2008). . Journal of the Institute of Chartered Accountants of Nepal. 2008 (July), 12-15

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

Books (2)

Adhikari, P., Mitra, J., Dhakal Adhikari, S. and Shrestha, R., (2024). . Springer Singapore. 978-981-97-6559-1

Adhikari, P., (2010). . 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). . In: The Routledge Handbook of Accounting in Asia. Editors: Lin, Z., . Routledge. 9781138189034

Adhikari, P., Kuruppu, C., Wynne, A. and Ambalangodage, D., (2015). . 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). . In: Accounting, Management Control and Institutional Development. Editors: Bourmistrov, A. and Olson, O., . Cappelen Damm. 9788202444839

Adhikari, P. and Kuruppu, C., (2011). . In: Conditions for entrepreneurship - in Sri Lanka: A Handbook. Editors: 锟絤o, BW., . Shaker Verlag. 257- 282. 9783844002546

Adhikari, P. and Mellemvik, F., (2008). . 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).

Upadhaya, B., Soobaroyen,, T., Ntim, C., Adhikari, P., Jayasinghe, K., Zalata, A. and Haque, F., (2024).

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锟絪 Local Governments

Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2021).

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锟絪 Blue and Green Infrastructure Strategy Focusing on Participatory Budgeting / Participatory Approach

糖心Vlog

2020

Improving public sector accounting in emerging economies. A Nepalese example

糖心Vlog (GCRF)

Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin锟絪 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.

糖心Vlog (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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