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:           chamara.kuruppu@usn.no

Gender: Male

Educational Qualifications

2006 - 2010:     Ph.D. in Accounting, Bodø Graduate School of Business, Norway.

2003 - 2005:     Master of Science in Business Managment, Bodø Graduate School of Business, Norway.

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

Working Experience

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

2016 - 2024: Adjunct Associate Professor at Nord University, Norway.

2019 - 2021: Adjunct Master Dissertation Supervisor, Adam Smith Buisness School, University of Glasgow, United Kingdom.

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.

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).

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 & 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.

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, 13 (3), 648-665.

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.

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

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

van Helden, J., Adhikari, P. & Kuruppu, C. (2021) 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, 11 (5), pp. 776 - 798. https://doi.org/10.1108/JAEE-02-2020-0038. 

Adhikari, D., Kuruppu, C., Ouda, H., Grossi, G. & Ambalangodage, D. (2021) 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. 

Ambalangodage, D., Kuruppu, C. and Timoshenko, T. (2019) 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. (2019) 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. (2018) 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. (2018) 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. (2017) 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. (2016) 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. (2015) 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. (2014)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. (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, 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

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.

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.