Public-Sector Accounting and E-Governance in Developing Countries: Case of Sri Lanka

Yapa, P; Guah, Matthew W.

doi:10.1080/10599231.2012.630609

Cited by 11 publications

(8 citation statements)

References 15 publications

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“…19 of 1955) and the State Industrial Corporations Act (No. 48 of 1957), which empowered it to set up and carry out industrial undertakings (Yapa, 2006;Yapa & Guah, 2012). This can be considered a turning point in Sri Lankan commercial and industrial development.…”

Section: Evolution Of the Accounting Professionmentioning

confidence: 98%

The Business of Professional Accountancy and Imperial Influence: Evidence From a Developing Country in South Asia

Ukwatte

Yapa

Joshi

2015

Journal of Asia-Pacific Business

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This article examines the business of providing accountancy qualifications in South Asia and the extent of British influence on the accountancy market using the perceptions of the professional accountants in Sri Lanka. The analysis show that the British accountancy bodies have contributed to the development of accountancy in Sri Lanka and relatively equal contribution has been made by local body-the Institute of Chartered Accountants of Sri Lanka (ICASL). Results show evidence that the British influence is still substantial and continue their business as there is high demand for British accountancy qualifications irrespective of the local accounting qualifications of ICASL.

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Section: Evolution Of the Accounting Professionmentioning

confidence: 98%

The Business of Professional Accountancy and Imperial Influence: Evidence From a Developing Country in South Asia

Ukwatte

Yapa

Joshi

2015

Journal of Asia-Pacific Business

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“…Guerreiro, Lima and Craig (2021) highlighted that institutional theory has the ability to provide an in-depth understanding of the change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Yapa & Guah (2012) analyse how a new public financial management system should consider the efficiency and effectiveness of the public sector through electronic accrual accounting for greater transparency in public sector accounting. Zimmerman, Fogarty & Jonas (2017) pose the question of whether accounting is generally an applied discipline through institutional information valuation theory.…”

Section: Literature Reviewmentioning

confidence: 99%

Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine

Semenyshena

Radchenko

Zelenskyi

et al. 2021

Ind. Jour. Manag. & Prod.

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The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practice of information support of financial support were analysed using examples of budget programs in the agricultural sector of the economy, determination of the state and ambushes of its further development in relation to the financial condition of agricultural enterprises, the level of their accounting and financial reporting, and, accordingly, the awareness of managers concerning participation in budget programs, submission of applications that takes budget support and its effective use. The analysis of indicators in the effectiveness of budget programs is carried out in order to disclose the relationship between accounting and macroeconomic indicators in the development of the agricultural sector of Ukraine. The methodological approach to determining the effectiveness of budgetary support for the development of the agro-industrial complex is generalized, a comparative assessment of the effectiveness of various programs of state financial support for agricultural commodities and production sites is carried out and statistical material on the state of agriculture is processed the Impact of budgetary support on the formation of financial indicators in the agricultural sector was determined. Proposals were provided for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and improvement of the organizational mechanism functioning of the system of budgetary subsidies for agricultural goods. The main indicators of monitoring the effectiveness of state programs to support the agricultural sector have been outlined and proposals are given for improving the information support of this process, accounting tools, financial and budgetary reporting. Recommendations are given for the concentration of state financial resources on the Key Program of Budgetary Support for the development of the agricultural sector and the improvement of the organizational mechanism of functioning of the system of budget subsidies in connection with the achieved financial indicators of activity of the commodity producers formed in the accounting and information system.

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“…Accounting and financial reporting in the Sri Lankan public sector has historically been underpinned by the cash basis method of accounting since its inception in the postindependence era. Under increasing scepticism of the usefulness of cash-based accounting to facilitate effective government, accounting had undergone significant reform during the 2000s influenced by enhanced accountability from international donor agencies such as the World Bank, International Monetary Fund (IMF) and Asian Development Bank (ADB) (Yapa and Guah, 2012;Adhikari et al, 2013) [1]. A significant part of this reform entailed the development of the Sri Lankan Public Sector Accounting Standards (SLPSAS) [2] promulgated by the Institute of Chartered Accountants of Sri Lanka (ICASL) to streamline the adoption of accrualbased accounting.…”

Section: Introductionmentioning

confidence: 99%

The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government

Dissanayake

Dellaportas

Yapa

2021

AAAJ

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PurposeThe purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.Design/methodology/approachThe study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.FindingsThe findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.Research limitations/implicationsThe findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.Originality/valueThe paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.

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Public-Sector Accounting and E-Governance in Developing Countries: Case of Sri Lanka

Cited by 11 publications

References 15 publications

The Business of Professional Accountancy and Imperial Influence: Evidence From a Developing Country in South Asia

The Business of Professional Accountancy and Imperial Influence: Evidence From a Developing Country in South Asia

Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine

The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government

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