University of Essex

Academic Staff

Dr Kelum Jayasinghe

Position in departmentPhD Director - Accounting Group
Staff positionReader in Accounting
Emailknjay@essex.ac.uk
Telephone01206 874281
RoomEBS 3.29
Office hoursYou can find details of Academic office hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911
Biography

Dr Kelum Jayasinghe is a Reader in accounting. He joined the Essex Business School, University of Essex in September 2008 having previously held positions at the University of Wales (Aberystwyth), University of Bradford (UK), University of Colombo (Sri Lanka). His teaching interests include Management Accounting, Financial Decision Making, and Research Methodology. His academic career is complemented by three years industrial experience in professional accounting and five years experience in providing consultancy services to private and public sector agencies. He is currently performing as an expert panel member of the working group established for the development of UN’s Sendai Framework “Words into Action” implementation guides for accountability and governance, UNSIDR, 2016-2021 (five year programme). He has produced a number of research papers out of his research projects funded by Asian Development Bank (ADB), and University of Wales, Aberystwyth and has publications in Accounting, Auditing and Accountability Journal (AAAJ), Critical Perspectives on Accounting (CPA), Qualitative Research in Accounting and Management (QRAM), International Journal of Critical Accounting (IJCA), and International Journal of Entrepreneurial Behaviour and Research (IJRBR).

Qualifications

B.Com; MBA (Sri Lanka); PGDip (Research Methods); PhD (Bradford), PGCTHE (Aberystwyth)

Current research

Impact case study:

He is investing his time for an impact case study titled: “Accountability and Governance Issues in Post-disaster Management”. The case is built around the Collaborative accountability practices in disaster management and recovery. He is currently performing as an expert panel member of the working group established for the development of UN’s Sendai Framework “Words into Action” implementation guides for accountability and governance, UNSIDR, 2016-2021 (five year programme). He has already submitted a case study to its “Words into Action” guides 2017 targeting the central governments and contributed as a collaborator for the accountability guide document.

Papers under review:

The Development of the ‘Art of Governing’ in Nepal until 1950: A consideration of the roles of accounting and management in the emergence of one contemporary form of ‘Governmentality’, with P. Adhikari and Keith Hoskin, Accounting, Organizations and Society (AOS).  

Participatory Budgeting in an Indigenous Community: A Case Study from Indonesian Local Government, with P. Adhikari, Local Government Studies. 

“Accountability of Collaborative Governance in Emergency Management Response: the lessons from Christchurch Earthquake Recovery”, with C. Kenney, R. Prasanna, and Jerry Velasquez (UNISDR), Journal of Accounting and Organisational Change (JOAC). 

NPM, Accountability and PPP: A case of London Underground, with Uddin, S. and Khadaroo, I., International Review of Administrative Sciences.

Exploring the bounds of Bounded Emotionality in Polygamous Family Business of Nigeria, with M. Tasavori and D. Thomas, International Journal of Entrepreneurial Behavior and Research (IJEBR). 

Papers in Preparation:

“Organizational Identity, Identification and Accounting: An Empirical Study in a Museum Railway”, with T. Soobaroyen and D. Thomas, with T. Soobaroyen and D. Thomas, Target Journal: Journal of Non-profit and Voluntary Sector Quarterly. 

“Collaborative Accountability Policy and Practice in Disaster Management: the Actor Network Analysis of Post-Tsunami Recovery Context in Sri Lanka”, with Siriwardena, N. and Prasanna, R., Target Journal: Development and Change. 

“Global Governance and the Politics of Aid: the political economy of Sri Lanka in the age of changing global order”, Target Journal: Journal of Accounting in Emerging Economies (JAEC). 

Accounting in Hegemonic Struggle and Popular Culture: The Case of Premiership Football in UK (with A, Shoba and S. Matilal), Target journal: Sociology. 

“Micro-Level Analysis of the Contextual Index of MOP and/ or MACS in Product Manufacturing: A Case Study Evidence from Ghana”, with J. Agyemang and R. M. de Santana, Target Journal: Critical Perspectives on Accounting (CPA). 

Balancing Communitarian Governance and Social Entrepreneurship: the Case Study of Social Enterprises in UK, with M. Tasavori, Target journal: Journal of Social Entrepreneurship. 

Foucaultian Analysis of Governance in a Sri Lankan Prison”, Target Journal: Accounting, Organisations and Society (AOS). 

Research interests
  • Accounting, governance and accountability issues in third sector (e.g. NGOs, Aid-Agencies), volunatary sector (e.g. museums) and public sector organisations (e.g. local government) particualrly in the context of emerging economies. 
  • Accounting systems and systems of accountability beyond work organisations, e.g. indigenous communities and home
  • Accounting and micro-finance practices in social enterprises, rural/informal enterprises and agriculture and fishing sector
  • A desire to conduct qualitative and interdisciplinary research in its social and political contexts, in particular the research based on socio-political theories
Teaching responsibilities
BE952 Philosophy of Management and Accounting

BE133 Issues in Managment Accounting 

BE113 Management Accounting II

Publications

Most Recent Publications in Journals (2015-16)

  • “Agents-in-Focus” and “Agents-in-Context”: the Strong Structuration Analysis of Central Government Accounting Practices and Reforms in Nepal, with P. Adhikari, Accounting Forum, forthcoming. 
  • “Scandals from an Island: Testing Anglo-American Corporate Governance Frameworks”, with S.Uddin, Critical Perspectives on International Business, submitted with minor corrections (final). 
  • “Sustaining and Reinforcing Discrimination: the Controversial Role of Accounting in Bank Lending, with C.A. Saliya, Accounting Forum, 2016, Volume 40, Issue 4, pp. 235-250. 
  • “Cultural Politics of Enterprise Lending and Control Mechanisms in Closely Held Banks: A Case Study From Sri Lanka”, with C.A. Saliya, Journal of Accounting in Emerging Economies (JAEC), 2016 Vol. 6, No4, pp. 449 – 474.
  • “Accounting and The New Public Management (NPM) and Shifting Organisational Boundaries: Evidence from Greek Show caves”, with N.D. Kartalis, N. D. and M. Tsamenyi, Accounting, Auditing and Accountability Journal (AAAJ), 2016 Vol. 29 Issue: 2, pp.248 - 277.
  • “The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, gaps and some new ways forward”, Research in Accounting in Emerging Economies (RAEE), special issue on accounting, accountability and auditing in emerging economies, with Nirmala, N. and Othman, R., 2015, Volume 15, Series ISSN 1479-3563.

Other Publications:

  • “Accounting as the ‘Language’ of Organisational Change: a Case Study of a Heritage Organization”, with T. Soobaroyen and D. Thomas, International Journal of Critical Accounting (IJCA), Vol. 3, Issue 1, 2011, pp. 26-62.
  • "Power over Empowerment: Encountering Development Accounting in a Sri Lankan Fishing Village", with D. Wickramasinghe, Critical Perspectives on Accounting (CPA), Vol 22, Issue 4, 2011, pp. 396-414.
  • “Religious “Spirit” and People's Perceptions of Accountability In Hindu and Buddhist Religious Organisations", with T. Soobaroyen, Accounting, Auditing and Accountability Journal (AAAJ), Vol. 22, Issue 7, 2009, pp. 997-1028.
  • “Preservation of Indigenous Accounting Systems in a Subaltern Community”, with D. Thomas, Accounting, Auditing and Accountability Journal (AAAJ) - Special issue on ‘accounting and subalternity’, Vol. 22, Issue 3, 2009, pp. 351-378.
  • "Bounded Emotionality in Entrepreneurship: An Alternative Framework”, with D. Thomas, and D. Wickramasinghe, International Journal of Entrepreneurial Behaviour and Research (IJEBR), Vol. 14, Issue 4, 2008.
  • “Bounded Emotionality in Entrepreneurial Calculations: A Case Study in Rural Sri Lanka”, With D. Thomas, International Journal of Entrepreneurship and Small Business (IJESB), Vol. 7 Issue 2, 2008.
  • "Calculative practices in a Total Institution": with D. Wickramasinghe, Qualitative Research in Accounting and Management (QRAM), Vol. 4, Issue 3, September 2007.
  • "Attitudes toward Advertising by Professionals in Sri Lanka", Journal of Management, University of Colombo (Sri Lanka), November 1993, Vol. 1, No. 2

Book Chapters and Monographs:

  • "Alternative and social accounting", an Edited Book Chapter (Title of Book: Routledge Companion for Alternative Organisation) with D. Thomas, Routledge Publications, forthcoming.
  • “Calculative Practices of the Rural: Emotionality, Power and Micro-Entrepreneurship Development”, a PhD Monograph, VDM Publishers, Germany, 2009.
  • "Can NGOs Deliver Accountability, Predictions, Realities and Difficulties", an Edited Book Chapter (Title of Book: NGOs: Roles and Accountability – An Introduction), with D. Wickramasinghe, ICFAI Press, September, 2006, Ch. 19, pp. 296-327..

Reports and Case Studies

  • Development of Sendai Framework “Words into Action” Implementation Guides to Central Governments, with Working Group on DRR Governance and Accountability, UNSDIR, forthcoming.
  • Collaborative accountability incorporating the Community Actions: the Integrated Emergency Management Response in Christchurch earthquakes recovery, A case study submitted to Development of Sendai Framework “Words into Action” Implementation Guides, with C. Kenney and R. Prasanna, Working Group on DRR Governance and Accountability, UNSIDR, forthcoming.
  • The importance of “collaborative accountability” in disaster risk reduction: the lessons from Christchurch earthquakes recovery, with C. Kenney and R. Prasanna, a Report to New Zealand’s Canterbury Earthquake Recovery Learning and Legacy Programme, to be published in the CERLL website.
  • Report on Participatory Development Planning and Budgeting of Local Authorities in Sri Lanka, with S. Hettige, 2006.
  • Village Resource Profiles and Small business Development in Hambanthota District, Sri Lanka with A. Weerasuriya, Colombo: GTZ/ IMCAP/ CMC 2001.

Conferences/presentations

Recent refereed conference proceedings

  • The Development of the ‘Art of Governing’ in Nepal until 1950: A consideration of the roles of accounting and management in the emergence of one contemporary form of ‘Governmentality’, with P. Adhikari and Keith Hoskin, Paper presented at the Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA) Conference proceedings, RMIT, Melbourne, 2016.
  • Micro-Level Analysis of the Contextual Index of MOP and/ or MACS in Product Manufacturing: A Case Study Evidence from Ghana, with J. Agyemang and R. M. de Santana, Interdisciplinary Perspectives on Accounting (IPA) Conference, Stockholm, Sweden, 2015.
  • “Global Governance and the Politics of Aid: the political economy of Sri Lanka in the age of changing global order”, Symposium on Global Governance and Politics of Aid, Bradford Centre for International Development (BCID), University of Bradford, 2015.
  • Scandals from an Island: Testing Anglo-American Corporate Governance Frameworks, with S. Uddin, Critical Perspectives on Accounting Conference Proceedings, 2014.
  • Accounting for 'Dictatorship’: the Calculative Principles and Governmentality Rationales during the ‘Rana’ Regime in Nepal (1846-1950), with P. Adhikari, 10th workshop, BAFA-AFEE Conference Proceedings, 2014.
  • Agential Conflicts and Accounting Reforms in ‘Less Developed Countries’: The Case of the Nepalese Central Government, with P. Adhikari, Paper presented at the Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA) Conference proceedings, 2013.
  • The Dialectic of Control and the Institutionalization of Government Accounting Reforms in ‘Less Developed Countries’: The Case of the Nepalese Central Government, with P. Adhikari, 9th Workshop, British Accounting and Finance Association (BAFA), Accounting and Finance in Emerging Economies, Special Interest Group Conference Proceedings, 2013.
  • The New Public Management (NPM) and Management Control in Greek Show-Caves”, Kartalis, N. D. and Tsamenyi, M., Interdisciplinary Perspectives in Accounting on Accounting (IPA) Conference Proceedings, 2012.
  • “Social Construction of Premiership Football Discourse in England: the Critical Role of Accounting", with S. Matilal, Critical Management Studies (CMS) Conference Proceedings, 2011.
  • "Continuity and Change of World Bank Development Discourses: the Rhetoric role of Accounting”, with S. Uddin, Asia and Pacific Interdisciplinary Research in Accounting (APIRA) Conference Proceedings, 2010. 
  • “Accounting and Emotional Labour in Narratives of Organisational Change: The Case Study of a Heritage Organization”, with T. Soobaroyen and D. Thomas, Interdisciplinary Perspectives in Accounting on Accounting (IPA) Conference Proceedings, 2009.
  • "Resource Allocation in the Field of Poverty Alleviation", a Joint Paper with D. Wickramasinghe, BA-ALDEE Conference Proceedings, 2009.
  • "Constructivist Epistemology and Qualitative Methodology in Accounting Education: Reflections from an Experimental Action Research Cycle in Management Accounting”, Accounting Education Conference Proceedings, 2009.
  • “Accounting as the ‘Language’ of Paradigm Shift: a Case Study of Organizational Change in a Heritage Organization”, with T. Soobaroyen and D. Thomas, Critical Perspectives on Accounting Conference Proceedings, 2008.
  • "Spirit of Religion and People's Perceptions of Accountability In Buddhist and Hindu Religious Organisations: A Story from Non-Western Societies", with T. Soobaroyen, Asia and Pacific Interdisciplinary Research in Accounting (APIRA) Conference Proceedings, 2007.
  • "Calculative Practices in a Total Institution", With D. Wickramasinghe, Critical Management Group (CMG) Seminars, Manchester Business School, April 2005, Critical Perspective on Accounting (CPA) Conference Proceedings, 2005, Accounting and Subalternity Conference Proceedings, Schulich School of Business, 2007.
  • "Can NGOs Deliver Accountability, Predictions, Realities and Difficulties", with D. Wickramasinghe, Institute for Development Policy and Management (IDPM) Conference Proceedings, 2005 and Interdisciplinary Perspectives on Accounting (IPA) Conference Proceedings, 2006.

Additional information

Research grants received:

  • Grant received from Disaster Management Centre, University of Massey, NZ to study Collaborative Working Accountability in Natural Disasters: The Case of Earthquake Disasters in Christchurch, New Zealand, NZ$11,568 - 2015-16
  • Grant received from the Research Committee Funds - Essex Business School (EBS), University of Essex, with M. Tasavori, Project title: “Critical Role of Governance Structures in Innovative Management of Social Enterprises in UK”, 2011/12.
  • Grant received from the Research Committee Funds - Essex Business School (EBS), University of Essex, with S. Uddin, Project title: “Corporate Governance issues within listed companies in Sri Lanka”, 2009/10.
  • Grant received from the School of Management and Business (SMB), University of Wales, Aberystwyth, with T. Soobaroyen and D. Thomas, Project Title: “Role of Accounting in Organisational Change at the Talyllyn Railway Co.”, June to August, 2007.
  • Grant received from The Asian Development Bank (ADB) for completing the PhD degree in the University of Bradford, January 2002 to December 2005.

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