Gowindage Chamara Jayanath Kuruppu

Chamara 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:           cku@hbv.no

Gender:            Male

Educational Qualifications

2006 - 2010:     Ph.D. 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.

Working Experience

From 2018:     Associate Professor at University of South-Eastern Norway.

From 2016:    Adjunct Associate Professor at Nord University, Norway.

2015 – 2016:   Project Coordinator, European Economic Association Research Grant for Accounting Practices in the Norwegian and                            Czech Municipalities.

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

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

2011 – 2013:   Board Member, the National Research School in Business Economics & Administration, Norway.

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.

Research Projects

From 2016:      Accounting, Accountants & Corruptions in Nepalese Government.

From 2015:      Accounting Practices in the Norwegian and Czech Municipalities.

From 2013:      Parliamentary Oversight and Public Accountability in Norway.

2010 – 2014:    Participatory Budgeting in a Sri Lankan Urban Council.

2010 - 2012:    New Public Financial Management Reforms in Sri Lanka and Nepal.

2006 – 2010:    Development of Central Government Accounting in Sri Lanka: Three perspectives on the accounting changes.  

        In 2005:    Franchising in Sri Lanka: Advantages and    disadvantages from the view of Franchisee

        In 2001:    Research Assistant in a research project on Children in Commercial Sexual Exploitations in Sri Lanka, conducted                                   by Department of Sociology, the University of Ruhuna (on the request of ILO).

Publications

• Adhikari, D., Kuruppu, C., Ouda, H., Grossi, G. & Ambalangodage, D. Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka, International Review of Administrative Sciences, 2021, 87 (4), pp. 870 - 887. DOI: 10.1177/0020852319864156. 

• Kuruppu, C., Adhikari, P. & ven Helden, J. Editorial – a plea for changing directions of public sector accounting research in emerging economies, ournal of Accounting in Emerging Economies, 2021, 11 (5), pp. 677 - 690.  https://doi.org/10.1108/JAEE-11-2021-337. 

• van Helden, J., Adhikari, P. & Kuruppu, C. Public Sector Accounintg Research in Emerging Economies: a review of the papers in the first decade of Journal of Accounting in Emerging Economies,Journal of Accounting in Emerging Economies, 2021, 11 (5), pp. 776 - 798. https://doi.org/10.1108/JAEE-02-2020-0038. 

• Ambalangodage, D., Kuruppu, C. and Timoshenko, T. 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.

• Timoshenko, T., Kuruppu, C., Badshah, I. & Ambalangodage, D. 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

Conference and Workshop Presentations

In 2018: World Trends and Prospects of Development of the Financial System of Ukraine in Kiev, September 2018.

In 2018: Comparative International Governmental Accounting Research Workshop in Croatia, July 2018.

in 2018: Modernization, Westernization and Democratization of Public Financial Management Workshop in Ukraine, June 2018.

In 2017: 3rd International Public Sector Conference in Malaisya, November 2017.

In 2017: 16th Biennial Comparative International Government accounting Research Conference in Porto, June 2017.

In 2016: CIGAR Workshop and PhD Symposium 2016 in Wellington, July 2016

In 2016: 8th Asia-Pacific Interdisciplinary Research in Accounting Conference in Melbourne, July 2016. 

In 2016: Comparative Asia Africa Government Accounting Research Conference in Jakarta, November 2016. 

In 2015: 15th Biennial Comparative International Government accounting Research Conference in Malta, June 2015.

In 2014: Critical Perspectives on Accounting Conference in Toronto, July 2014.

In 2014: Workshop on Research Perspectives on Reforms in the Public Sector Budgeting and Accounting in Bodo, February 2014.

In 2013: 14th Biennial Comparative International Government accounting Research Conference in Birmingham, September 2013.

In 2013: 36th European Accounting Association Annual Congress in Paris, May 2013. 

In 2012: 7th International Conference on Accounting, Auditing & Management in Public Sector Reforms in Milano, September 2012.

In 2012: Seventh Workshop of BAFA Accounting and Finance in Emerging Economies Special Interest Group in Essex, January 2012.

In 2011: 13th Biennial Comparative International Government accounting Research Conference in Gent, June 2011. 

In 2010: Network for Organizational Research Conference in Bodo, November 2010.

In 2009: 12th Biennial Comparative International Government accounting Research Conference in Modena, May 2009.

In 2008: 5th International Conference on Accounting, Auditing & Management in Public Sector Reforms in Amsterdam, September 2008.

In 2008: 31st Annual Congress of the European Accounting Association in Rotterdam, April 2008.

In 2007: 11th Biennial Comparative International Government accounting Research Conference in Coimbra, June 2007.         

Awards

       In 2005:       PhD scholarship to study in Bodø, Norway.

       In 2003:       Master scholarship to study in Bodø, Norway.

       In 1999:       Third in Order of Merit and First in Cost and Management Accounting in the final examination of Association of Accounting  

                           Technician of Sri Lanka.

Social Activities

2004 - 2006:     President of Bodø International Student Council, Bodø University College.

2004 – 2006:     Member of the International Board of Bodø University College.

        In 2005:     Participated in the First Arctic Student Conference, Finland.

        In 1998:     President of Ruhuna University Sports Council, Sri Lanka.

        In 1998:      Represented Sri Lankan University Volleyball Team in the First Asian University Volleyball Championship in Taiwan

        In 1997:     Vice President of Ruhuna University Sports Council, Sri Lanka.

        In 1997:     Captain of Ruhuna University Volleyball Team, Sri Lanka.