Levi Gårseth‐Nesbakk

Implementing public sector accruals in OECD member states: Major issues and challenges

Pawan Adhikari, Levi Gårseth‐Nesbakk · Accounting Forum · 2016 · 124 citations

Public Sector Accruals, Education, Technical Ambiguities +21

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

Tobias Polzer, Pawan Adhikari, Nguyen Cong Phuong et al. · Journal of Public Budgeting Accounting & Financial Management · 2021 · 53 citations · Full text

International Economics, Structured Literature Review, Accounting Practice +19

“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries

Tobias Polzer, Levi Gårseth‐Nesbakk, Pawan Adhikari · International Journal of Public Sector Management · 2019 · 50 citations

Development Economics, Economic Development, Ipsass Diffusion +19

Accrual accounting representations in the public sector—A case of autopoiesis

Levi Gårseth‐Nesbakk · Critical Perspectives on Accounting · 2010 · 32 citations

Auditing, Accrual Accounting Representations, Accounting +4