Gowindage Chamara Jayanath Kuruppu

Personal Information

Address: Department of Business, History and Social Sciences, School of Business, University of South-Eastern Norway, Raveien 215, 3184 Borre, Norway.

Phone: +47 31 00 90 94

Mobile: +47 95 76 47 96

E-mail:           chamara.kuruppu@usn.no

Educational Qualifications

Autumn 2021: Pedagogical Methods on Education in a Digital Era, 10 ECTS at        

University of South-Eastern Norway; Norway.  

Autumn 2019: Pedagogical Methods on Learning, Teaching & Assessment, 10 ECTS at University of South-Eastern Norway; Norway.

2006 - 2010: Doctor of Philosophy in Accounting, Nord University, Norway.

2003 - 2005:  Master of Science in Business Management, Nord University, Norway.

1995 - 1999:  Bachelor of Commerce Degree, University of Ruhuna, Sri Lanka.

Working Experience

From 2018:   Associate Professor, School of Business, University of South-Eastern Norway, Norway.

From 2016:   Adjunct Associate Professor, School of Business, Nord University, Norway.

From 2020:   Doctoral Dissertation Supervisor at the Faculty of Graduate Studies, University of Sri Jayewardenepura, Sri Lanka.

2020 January:      External Doctoral Thesis Examiner of the Double Doctoral Degree Programme at Babes-Bolyai University, Romania & Salerno University, Italy

2019 - 2021:  Adjunct Master Dissertation Supervisor, Adam Smith Business School, University of Glasgow, UK.

2019 November: External Doctoral Thesis Examiner, Adam Smith Business School, University of Glasgow, UK.        

2018 - 2022: External Master Thesis Examiner, German University in Cairo, Egypt.

2017 May: Erasmus Exchange Teacher, Essex Business School, University of Essex, UK.

2016 – 2018: Associate Professor, Business School, University College of Southeastern-Norway.

2016 June: Erasmus Exchange Teacher, University of Economics Prague, Czech

Republic.

2014 – 2015: Associate Professor at Buskerud &Vestfold University College, Norway.

2012 October: External Doctoral Thesis Examiner, Corvinus University of Budapest, Hungary.

2011 - 2015: Visiting Associate Professor at University of Norland, Norway.

2011 – 2013: Associate Professor at Vestfold University College, Norway

2010 - 2011: Associate Professor at Bodø Graduate School of Business, Norway.

2007 – 2010: Guest lecturer at Bodø Graduate School of Business, Norway

2000 - 2003: Lecturer at the Department of Accounting & Finance, University of Ruhuna, Sri Lanka.                           

1999 - 2000:  Tutorial Instructor at the Department of Business Administration, University of Ruhuna, Sri Lanka.

Editorial Work & Professional Networks

• 2021 – 2022: Guest Editor of the Special Issue on Quality of Public Sector Audit: Profession, Institutions and Standards, Journal of Public Budgeting, Accounting & Financial Management, Emerald Publishing.
• 2020 – 2021: Guest Editor of the Special Issue on Changing Trends of Public Sector Accounting in Emerging Economies in the Journal of Accounting in Emerging Economies, Emerald Publishing.
• June 2020: Convener, 15th Comparative International Governmental Accounting Research Workshop & 2nd International Public Sector Accounting Standard Board
• Research Forum, 16 – 17 June 2020, Norway.
• From 2019: Member of Participatory Budgeting World Atlas: www.pbatlas.net/authors.html
• From 2017: Member of the Editorial Board of the Journal of Public Budgeting, Accounting & Financial Management, Emerald Publishing.
• From 2016: Governing Board Member, Comparative Asian-African Government Accounting Network.
• 2011 – 2014: Board Member, the National Research School in Business Economics & Administration, Norway.

Keynote & Invited Speech

• 5th Comparative Asia Africa Governmental Accounting Conference (CAAGA) & 2nd National Conference on Accounting and Fraud Auditing (NCAFA), University Trilogi, Jakarta, Indonesia, December 16 - 17, 2020.
• Sharing the experience of writing a Capacity Building in Higher Education project application for funding, Erasmus Seminar in Stavanger, Norway, 20 - 21 November 2019.
• Doctoral Consortium of the 15th International Conference on Business Management, Colombo, Sri Lanka, 05 – 06 December 2018.
• 10th International Conference on Management Economics & Accounting in Alba Iulia, Romania, 09 – 10 November 2018.
• 3rd International Public Sector Conference in Kuala Lumpur, Malaysia, 1 – 2 November 2017.
• 1st Comparative Asia Africa Governmental Accounting Research Conference in Jakarta, Indonesia, 16 – 17 November 2016.

Research Projects & Grants

• Primary Coordinator of Erasmus+ Capacity Building in Higher Education Project (609925-EPP-1-2019-1-NO-EPPKA2-CBHE-JP) funded by the EU, 2020 – 2023 (tess.usn.no).
• Project Coordinator, Norway\European Economic Area Research Grant for Strengthened institutional cooperation at all levels of education, with a special focus on democracy and citizenship education at Skoda University, Czech Republic, 2020 – 2022.
• Project Coordinator, Norway\European Economic Area Research Grant for Accounting Practices in the Norwegian and Czech Municipalities, 2015 – 2016.

List of Publications

Moll, J., Ang, S. Y., Kuruppu, C. & Adhikari, P. (2025) Towards a wellbeing economy: reflections on wellbeing budgeting in New Zealand and Australia, Journal of Public Budgeting, Accounting & Financial Management, DOI 10.1108/JPBAFM-11-2023-0197.

Volodina, T., Gilberg, B., Mugwira, T. & Kuruppu, C. (2025) Towards digital transformation of local government auditing: Leveraging Digital Affordances, in Accounting and Auditing Small and Medium-Sized Practices, 68-86.

Grossi, G., Hay, D. C., Kuruppu, C. & Neely, D. (2023) Changing the boundaries of public sector auditing, Journal of Public Budgeting, Accounting & Financial Management 35 (4), 417-430

Wood, et al. (2023) The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education, https://doi.org/10.2308/ISSUES-2023-013.

Kuruppu, C., Maksymchuk, O. & Adhikari, P. (2022) Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality, Journal of Accounting in Emerging Economies, Forthcoming – accepted on 25th June 2022.

Pemananda, U. & Kuruppu, C.(2022) A Buddhist Approach for a Sustainable Existence in Burki, U., Azid, T. and Dahlstrom, R. (eds.), Foundations of Sustainable Economy: Moral, Ethical and Religious Perspectives, United Kingdom, Taylor & Francis Group Publishers.

(2021) Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies, Journal of Accounting in Emerging Economies, Vol. 11 No. 5, pp. 776-798.

(2021) Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka, International Review of Administrative Sciences, DOI: 10.1177/0020852319864156.

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

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

(2019) Participatory Budgeting in a Ukrainian Municipality: the Case of Ternopil Municipality in Bourmistrov, A., Iermolenko, O. & Vakulenko, V. (eds.)Transformations of Public Sector and its Financial System in Ukraine: Current Issues of Public Sector Accounting, Budgeting and Finance, Bodo, Nord University; ISBN 978-82-7456-801-3.

(2018) Diametrical effects in governmental accountability—the auditor general’s struggle to sustain balance in performance auditing reports and media disclosure" in its current form for publication, Pacific Accounting Review, 2018, 20 (03): 9-12.

(2018) International Public Sector Accounting Standards (IPSASs) in Sri Lanka: What Lessons Can Nepal Learn? Journal of the Institute of Chartered Accountants of Nepal, Forthcoming.

(2017) Sustainable Development Aspirations in Norway: A perspective on circular economy and food waste. Parliamentary Research Journal of Sri Lanka, 1 (6), pp.27-34.

(2016) Participatory Budgeting in a Sri Lankan Urban Council: A practice of power and domination. Critical Perspectives on Accounting, 41(1), 1-17.

(2015) Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government. In K. Jayasinghe, N. D. Nath, & R. Othman (eds.), The Public Sector Accounting, Accountability and Auditing in Emerging Economies. UK: Emerald Group Publishing Limited. ISBN 978-1-78441-662-1. pp. 85-108.

(2014) The Other Side of Parliamentary Oversight. In K. Strømme (Ed.), Management Accounting and Control: Perspectives on Public Sector Governance. Trondheim: Trondheim Business School. ISNN 2387-4007. pp. 152-173.

(2014) Budgeting reforms in less developed countries: The introduction of program budgeting in the Nepal and Sri Lankan central governments. In A. Bourmistrov & O. Olson (eds.), Accounting, management control and institutional development. Cappelen Damm Akademisk. ISBN 978-82-02-44483-9. pp. 43-62.

(2013) 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, 37(3), pp. 213-230.

(2011) Public sector accounting reforms in two South Asian countries: A comparative study of Nepal and Sri Lanka. In B. W. Åmo (ed.), Conditions for entrepreneurship in Sri Lanka: A handbook. Shaker Verlag. Germany. ISBN 978-3-8440-0254-6. pp. 257-282.

(2011) Accountability, Parliamentary Oversight and President: The case of Sri Lanka. Bodø: Bodø Graduate School of Business. Working paper No. 1/2011. ISSN 1503-383X.

(2010) Two Worlds of Budgeting: A comparative study of two Sri Lankan local governments, VDM Verlag. Germany. ISBN: 978-3639281958.

(2010) Budgeting in Sri Lankan local governments: A comparative study of two local governments. Bodø: Bodø Graduate School of Business. Working paper No. 5/2010. ISSN 1503-383X.

(2010) The Introduction of Programme Budgeting in Nepal and Sri Lanka. Bodø: Bodø Graduate School of Business. Working paper No. 4/2010. ISSN 1503-383X.

(2010) Development of Central Government Accounting in Sri Lanka: Three perspectives on the accounting changes. Bodø: Bodø Graduate School of Business. ISBN 978-82-92893-15-9.

(2009) Public Sector Accounting Reforms in two South Asian Countries: A comparative study of Nepal and Sri Lanka, Working Paper No. 6/2009, Bodø: Bodø Graduate School of Business. ISSN: 1503-383X.