ABSTRACT
This chapter examines the three aspects of government accounting in Nepal, that is. Contemporary practice, accountability mechanisms, and the way the reform ideas are being articulated. It draws on the perspective of accounting as a social and institutional practice entailing three interrelated approaches – accounting as a technology, the rationales of accounting and the domain of accounting. The chapter elaborates in detail the perspective of accounting as a social and institutional practice. It presents an observation of public-sector accounting in Nepal, its accounting practices, existing accountability patterns and the changes that are being proposed and carried out. The chapter analyses and then draws conclusions on how the use of the perspective of accounting as a social and institutional practice has contributed to a better understanding of the multifaceted aspects of Nepalese public-sector accounting and its ongoing reforms.
