Gowindage Chamara Jayanath Kuruppu

Associate Professor

USN School of Business
Department of Business, History and Social Sciences
Campus Vestfold (C3-134)
Associate Professor in Accounting


Delivers lectures in Accounting at Bachelor and Master Programmes


Educational Qualification:

  • 2006 – 2010 PhD in Accounting, Bodø Graduate School of Business, Norway.
  • 2003 – 2005 Master of Science in Business, Bodø Graduate School of Business, Norway.
  • 1995 – 1999 Bachelor of Commerce Degree, the University of Ruhuna, Sri Lanka.
  • 1999 Completed Final Examination, Association of Accounting Technicians of Sri Lanka.




  • Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka, International Review of Administrative Sciences, 2019; DOI: 10.1177/0020852319864156.

  • Digitalising Tax System in Sri Lanka: Evidence from Inland Revenue Department in T Antipova (ed),Integrated Science in Digital Age, Switzerland, Springer, 2019; ISBN 978-3-030-22492-9, pp. 29-38.

  • A Systems Approach to Comprehend Public Sector (Government) Accounting in T Antipova (ed),Integrated Science in Digital Age, Switzerland, Springer, 2019; ISBN 978-3-030-22492-9, pp. 50-59.

  • Gårseth-Nesbak, L. and Kuruppu, C. Diametrical effects in governmental accountability - the auditor general's strggle to sustain balance in performance auditing reports and media disclosure. Pacific Accounting Review, 2018; 30(3): 274-296.
  • Adhikari, P. and Kuruppu, C. International Public Sector Accounting Standards in Sri Lanka: What lessons can Nepal learn? Journal of the Institute of Chartered Accountants of Nepal, 2018; 20 (03): 9-12.
  • Ødegår, A. and Kuruppu, C. Sustainable development aspirations in Norway: A perpectives on circular economy and food waste, Parliamentary Research Journal of Sri Lanka, 2017; 01 (06): 27- 34.
  • Kuruppu, C., Adhikari, P., Gunarathna, V., Ambalangodage, D., Perera, P. and Karunarathna, C. Participatory budgeting in a Sri Lankan urban council: A practice of power and domination. Critical Perspectives on Accounting, 2016; 41(01): 1-17.
  • Adhikari, P., Kuruppu, C., Wynne, A. and Ambalangodage, D. Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government: The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Emerald Group Publishing Limited, 2015 ISBN 978-1-78441-662-1. s. 85-108 
  •  Kuruppu, C. and Adhikari, P. Budgeting reforms in less developed countries : the introduction of program budgeting in the Nepal and Sri Lankan central governments. I: Accounting, management control and institutional development. Cappelen Damm Akademisk, 2014 ISBN 978-82-02-44483-9. s. 43-62
  • Adhikari, P., Kuruppu, C. and Matilal, S. Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments. Accounting Forum, 2013 ; 37(3): 213-230
  • Kuruppu, C. and Mellomvik, F. 2011: Accountability limitations with respect to parliamentary oversight: a case of Norway and Sri Lanka. Working paper. Bodø: Handelshøgskolen i Bodø, 2011:1
  • Kuruppu, C. 2010: Development of central government accounting in Sri Lanka : three perspectives on the accounting changes. Working paper. Bodø: Handelshøgskolen i Bodø, 2010:25
  • Perea, Priyanga, Kuruppu, C. and Timoshenko, K 2010: Budgeting in Sri Lankan local governments: a comparative study of Ambalangoda and Elpitiya. Working paper. Bodø: Handelshøgskolen i Bodø, 2010:5
  • Kuruppu, C., Adhikari, P. and Mellomvik, F. 2010: The introduction of programme budgeting in Nepal and Sri Lanka: an application of Lüder's contingency model. Working paper. Bodø: Handelshøgskolen i Bodø, 2010:4
  • Adhikari, P., Kuruppu, C. and Mellemvik, F. 2009: What instigate Public Sector Accounting Reforms? A comparative study of Nepal and Sri Lanka. Working paper. Bodø: Handelshøgskolen i Bodø, 2009:6