Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model

Irfan Ullah and Arshad Ali

Accounting History Review, 2022, vol. 32, issue 2-3, 173-199

Abstract: This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/21552851.2022.2137536 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:32:y:2022:i:2-3:p:173-199

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rabf21

DOI: 10.1080/21552851.2022.2137536

Access Statistics for this article

Accounting History Review is currently edited by Stephen Walker

More articles in Accounting History Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().