Professor Kelum Jayasinghe

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Email
knjay@essex.ac.uk -
Telephone
+44 (0) 1206 874281
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Location
EBS.3.29, Colchester Campus
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Academic support hours
Wednesdays 11.00 - 12.00 Fridays 10.00 – 12.00
Profile
Biography
Kelum Jayasinghe is a Chair in Accounting and Development Policy. Currently, he holds the positions of Director of Employability Development at Essex Business School; and Director of Centre for Environment and Society (CES), University of Essex. 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); and University of Colombo (Sri Lanka). Kelum's teaching interests include Management Accounting; Financial Decision Making; and Research Methodology. His academic career is complemented by few years of industry work experience (in Sri Lanka) and many years of experience in knowledge-transfer activities with public sector organisations (in Sri Lanka and UK) and trans-national organisations. In particular, he has worked 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. He has also provided his services an external consultant for the PEFA-World Bank to produce three reports on participatory budgeting (2019), climate change investment (2020) and fiscal transparency and public accountability (2022) respectively. Currently, he is engaged with knowledge-transfer projects (KTP) for local councils in the UK on sustainability development goals and climate actions. Kelum is globally known as a critical researcher in accounting and development policy. His international visibility is evidenced in his extensive profile of publications in reputed journals, including Accounting, Auditing and Accountability Journal (AAAJ); Critical Perspectives on Accounting (CPA); Accounting Forum; Financial Accountability and Management (FAM); Qualitative Research in Accounting and Management (QRAM); Journal of Public Budgeting, Accounting and Finance Management (JPBAFM); and Journal of Accounting in Emerging Economies (JAEE). Currently, he serves on the editorial boards of JPBAFM, JAEE and AAFJ (Associate Editor). He is also a special issue editor for four of these journals; FAM, RAEE, JAEE, AAFJ and JBAFM. He has contributed to several edited books on accounting and development policy; and presented at many international conferences and workshops. He has obtained research grants from ADB (2002-2006); JCDR - University of Massey (2016); World Bank - PEFA (3 grants) (2019, 2021 and 2022]; GCRF (2020); Basildon Council KTP funds (2022); and JSPS (2022) on accounting and development policy; public financial management; and natural capital accounting and climate change respectively. Kelum has produced (as main supervisor) 9 PhDs at University of Essex and examined over 15 PhDs in the UK, Malaysia and Sri Lanka.Currently, he supervises 4 PhD students at University of Essex. He has held visiting appointments at University of South-Eastern Norway; University of Glasgow; University of Southampton; and University of Cardiff; and research collaborations with University of Gadjah Mada (UGM) and University of Mercu Bauna (UMB) in Indonesia; Massey University in New Zealand; and several Sri Lankan universities. He is the current President of BAFA - Special Interest Group on Accounting and Finance in Emerging Economies (AFEE) and a member of BAFA's Executive Committee; a technical committee member of African Accounting and Finance Association (AAFA); and a founding member of the Executive Committee of Comparative Asia Africa Governmental Accounting (CAAGA) Group, based in Indonesia.
Qualifications
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PhD in accounting and development policy University of Bradford,
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MBA University of Colombo,
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PGDip (Research Methods) University of Bradford,
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BCom University of Colombo,
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PGCTHE Aberystwyth University,
Research and professional activities
Current research
Ensuring Accountability in Disaster Management
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 UNs 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.
Accountability of Collaborative Governance in Emergency Management Response: the lessons from Christchurch Earthquake Recovery
The study focuses on the lessons learned from Christchurch Earthquake Recovery, with C. Kenney, R. Prasanna, and Jerry Velasquez (UNISDR).
Balancing communitarian governance and social entrepreneurship: the case study of social enterprises in UK
The study focuses on the communitarian governance strategies within social enterprises in UK - with Misagh Tasavori, Pawan Adhikari and Rebecca Warren.
Public Financial Management - at local government level in Benin.
This is sponsored by the World Bank.
Development of Local Resilience Strategies with Disaster Management Centre (DMC), Sri Lanka
Sponsored by Global Challenges Research Fund (GCRF)
Climate change and public financial management in India, Sri Lanka and Nepal
Carbon Credit as Risk Mitigation of Deforestation: An empirical Study in Indonesia
Recent climate change has increasingly had a negative impact on human life in all countries of the world. Therefore, efforts to prevent environmental damage are the responsibility of all stakeholders in the world. Currently in the world is also experiencing climate change so that there is global warming, therefore the whole world currently has a program and activity called the Sustainable Development Goal (SDG’s). The issue of sustainability is now a common issue for the world community because sustainability is how all stakeholders carry out their business activities for the long term by balancing economic interests, social interests, and environmental interests . Therefore, the issue of sustainability is the focus of attention for world leaders to make improvements and prevention of environmental damage as a source of climate change. Furthermore, forests are a counterweight to clean air. That is because, forests are one of the ecosystems in the biosphere with relatively dominant plant composition. Automatically with a composition like this the forest becomes one of the most dominant ecosystems in consuming CO2 (carbon dioxide). Thus, the forest has an important contribution as a CO2 absorber. Indonesia as a tropical country in the world and has the largest number of islands in the world is become a global concern because, Indonesia has the ninth largest forest land in the world and ranks third for the area of tropical forests in the world after Brazil and Zaire. Furthermore, Indonesia is a country that contributes to carbon emissions, and is also ranked as the 10th largest in the world. The aim of this study is to investigate the carbon credit risk mitigation of deforestation in Indonesia. With Prof. Dr. Wiwik Utami and Lucky Nugroho University of Mercu Buana (UMB), Indonesia
Conferences and presentations
Participatory Budgeting and the ‘(Bio)Politics of the Governed’: Evidence from Francophone Sub-Saharan Africa.
International Research Society for Public Management (IRSPM) Conference 2021, Virtual, 21/4/2021
Teaching and supervision
Current teaching responsibilities
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Financial Decision Making (BE162)
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Successful Futures (BE910)
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The Current Issues in Social Science (SC340)
Current supervision
Previous supervision

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 6/3/2019

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 30/7/2018

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 26/6/2018

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 21/3/2016

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 13/1/2016

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 5/5/2015

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/12/2014

Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 3/5/2013
Publications
Journal articles (35)
Utami, W., Nugroho, L. and Jayasinghe, K., (2021). Carbon Credit Risk Mitigation of Deforestation: A Study on the Performance of P2H Products and Services in Indonesia. International Journal of Financial Research. 12 (2), 125-125
Adhikari, P. and Jayasinghe, K., (2022). Public Sector Accounting in Developing Countries: What We Know and What we Still Need to Know in General and in the African Context in Particular. African Accounting and Finance Journal
Jayasinghe, K., Wijesinghe, C., Wijethilake, C. and Prasanna, R., (2022). Collaborative Public Service Provision Archetypes in Healthcare Emergencies: A Case of COVID-19 Administration in Sri Lanka. Journal of Public Budgeting Accounting and Financial Management. 34 (3), 391-410
Abras, A. and Jayasinghe, K., (2022). (2022) Competing Institutional Logics and Power Dynamics in Islamic Financial Reporting Standardisation Projects. Accounting Auditing and Accountability Journal (Articl)
Nkundabanyanga, SK., Jayasinghe, K., Abaho, E. and Mugambe, K., (2022). Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda. Journal of Public Budgeting Accounting and Financial Management
Jayasinghe, K., Adhikari, P., Wynne, A., Malagila, J., Abdurafiu, N. and Soobaroyen, T., (2021). Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting. 78, 102246-102246
Sumiyana, S., Hendrian, H., Jayasinghe, K. and Wijethilake, C., (2021). (2021). Public-sector performance auditing in a political hegemony: A case study of Indonesia. Financial Accountability and Management
Arun, T., Jayasinghe, K. and Ashraf, M., (2021). Guest editorial Accounting, Accountability and Global Development: Key perspectives. Journal of Accounting in Emerging Economies. 11 (1), 1-9
Jayasinghe, K., Jayasinghe, T., Wijethilake, UCB. and Adhikari, P., (2021). Bio-Politics and Calculative Technologies in COVID Governance: Reflections From England. International Journal of Health Policy and Management
Jayasinghe, K., (2021). Constructing Constructivism in Management Accounting Education: Reflections from a Teaching Cycle with Innovative Learning Elements. Qualitative Research in Accounting and Management. 18 (2), 282-309
Jayasinghe, K., Kenney, C., Prasanna, R. and Velasquez, J., (2020). Enacting “accountability in collaborative governance”: lessons in emergency management and earthquake recovery from the 2010–2011 Canterbury Earthquakes. Journal of Public Budgeting, Accounting & Financial Management (JPBAFM). 32 (3), 439-459
Jayasinghe, K., Adhikari, P., Carmel, S. and Sopanah, A., (2020). Multiple Rationalities of Participatory Budgeting in Indigenous Communities: Evidence from Indonesia. Accounting Auditing and Accountability Journal. 33 (8), 2139-2166
Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2020). COVID-19 Policy Responses: Reflections on Governmental Financial Resilience in South Asia. Journal of Public Budgeting Accounting and Financial Management. 32 (5), 825-836
Agyemang, J., Jayasinghe, K., Adhikari, P., Carmel, S. and Abongeh, T., (2020). Calculative Measures of Organising and Decision-Making in Developing Countries: The Case of a Quasi-Formal Organisation in Ghana. Accounting Auditing and Accountability Journal. 34 (2), 421-450
Jayasinghe, K. and Uddin, S., (2019). Continuity and Change in Development Discourses and the Rhetoric Role of Accounting. Journal of Accounting in Emerging Economies. 9 (3), 314-334
Adhikari, P. and Jayasinghe, K., (2017). ‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal. Accounting Forum. 41 (2), 96-115
Uddin, SN., Jayasinghe, K. and Ahmed, S., (2017). Scandals from an Island: Testing Anglo-American Corporate Governance Frameworks. Critical perspectives on international business. 13 (4), 349-370
Saliya, CA. and Jayasinghe, K., (2016). Creating and reinforcing discrimination: The controversial role of accounting in bank lending. Accounting Forum. 40 (4), 235-250
Saliya, CA. and Jayasinghe, K., (2016). Cultural Politics of Enterprise Lending and Controls in Closely-held Banks: A Case Study from Sri Lanka. Journal of Accounting in Emerging Economies. 6 (4), 449-474
Kartalis, N., Tsamenyi, M. and Jayasinghe, K., (2016). Accounting in new public management (NPM) and shifting organizational boundaries: Evidence from the Greek Show Caves. Accounting, Auditing & Accountability Journal. 29 (2), 248-277
Jayasinghe, K., Nirmala, N. and Othman, R., (2015). “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. 15 (1)
Jayasinghe, K., Soobaroyen, T. and Thomas, D., (2011). Accounting as the 'language' of organisational change: the case of a heritage railway. Int. J. of Critical Accounting. 3 (1), 26-62
Jayasinghe, K. and Wickramasinghe, D., (2011). Power over empowerment: Encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting. 22 (4), 396-414
Jayasinghe, K. and Soobaroyen, T., (2009). Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations. Accounting, Auditing & Accountability Journal. 22 (7), 997-1028
Jayasinghe, K. and Thomas, D., (2009). The preservation of indigenous accounting systems in a subaltern community. Accounting, Auditing & Accountability Journal. 22 (3), 351-378
Jayasinghe, K. and Thomas, D., (2008). Bounded emotionality in entrepreneurial calculations: a case study in rural Sri Lanka. International Journal of Entrepreneurship and Small Business. 6 (4), creators-Jayasinghe=3AKelum=3A=3A
Jayasinghe, K., Thomas, D. and Wickramasinghe, D., (2008). Bounded emotionality in entrepreneurship: an alternative framework. International Journal of Entrepreneurial Behaviour & Research. 14 (4), 242-258
Jayasinghe, K. and Wickramasinghe, D., (2007). Calculative practices in a total institution. Qualitative Research in Accounting & Management. 4 (3), 183-202
Jayasinghe, K., (2005). “Impact of Physical Surroundings on Customers”. Journal of Managment Studies (JOM). 4 (1)
Jayasinghe, K., (2005). “Impact of Physical Surroundings on Customers”. Journal of Management Studies (JOM). 3 (1)
Jayasinghe, K., (2003). “Role of Agency in Entrepreneurship Research”. Journal of Managment (JOM). 3 (2)
Jayasinghe, K., (2003). “Role of Agency in Entrepreneurship Research”. Journal of Management Studies (JOM). Vol 3 (No 2)
Jayasinghe, K., (1993). "Attitudes toward Advertising by Professionals in Sri Lanka". Journal of Management (JOM). 1 (3)
Jayasinghe, K., (1993). "Attitudes toward Advertising by Professionals in Sri Lanka". 1 (3)
Jayasinghe, K., (1993). "Attitudes toward Advertising by Professionals in Sri Lanka". Journal of Management Studies (JOM), University of Colombo (Sri Lanka). 2 (3)
Books (2)
Jayasinghe, K., Nath, ND. and Othman, R., (2015). The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Emerald. 978-1-78441-662-1
Jayasinghe, K., (2009). Calculative Practices of the Rural: Emotionality, Power and Micro-Entrepreneurship Development. VDM Verlag Dr. M�ller. 9783639125900
Book chapters (5)
Ashraf, J., Hopper, T., Lassou, P., Moses, O., Jayasinghe, K., Soobaroyen, T. and Uddin, S., (2019). Researching and publishing on accounting in emerging economies: an experiential account. In: The Routledge Companion to Accounting in Emerging Economies. Editors: Weetman, P. and Tsalavoutas, I., . Routledge. 259- 273. 9780815356202
Ashraf, MJ., Hopper, T., Lassou, P., Olayinka, M., Jayasinghe, K., Soobaroyen, T. and Uddin, S., (2019). Researching and publishing on accounting in emerging economies: an experiential account. In: The Routledge Companion to Accounting in Emerging Economies. Editors: Weetman, P. and Tsalavoutas, I., . Routledge. 1351128485. 9781351128483
Jayasinghe, K., Nath, ND. and Othman, R., (2015). The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward. In: The Public Sector Accounting, Accountability and Auditing in Emerging Economies. Editors: Jayasinghe, K., Nath, ND. and Othman, R., . Emerald. 978-1-78441-662-1
Jayasinghe, K. and Thomas, D., (2013). Alternative and Social Accounting. In: The Routledge Companion to Alternative Organization. Editors: Parker, M., Cheney, G., Fournier, V. and Land, C., . Routledge. 978-0-415-78226-5
Jayasinghe, K. and Wickramasinghe, D., (2006). Can NGOs Deliver Accountability, Predictions, Realities and Difficulties. In: NGOs: Roles and Accountability – An Introduction. ICFAI Press
Reports and Papers (11)
Jayasinghe, K., Lassou, P., Soobaroyen, T., Adhikari, P., Wynne, A. and Akakpo, M., Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments
Jayasinghe, K. and Working Group on DRR Governance and Accountability, Development of Sendai Framework “Words into Action” Implementation Guides to Central Governments
Jayasinghe, K. and Hettige, S., Report on Participatory Development Planning and Budgeting of Local Authorities in Sri Lanka
Upadhaya, B., Wijethilake, C., Adhikari, P., Jayasinghe, K. and Arun, T., (2021). Integrating climate change and livelihood within public investment policies: A cross-country assessment in south Asia (India, Nepal, and Sri Lanka)
Jayasinghe, K. and with Working Group on DRR Governance and Accountability, (2018). Development of Sendai Framework “Words into Action” Implementation Guides to Central Governments - Internal Report.
Jayasinghe, K., Kenney, C. and Prasanna, R., (2016). 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 - internal policy document.
Jayasinghe, K. and Uddin, S., (2010). Continuity and Change in World Bank Development Discourses and the Rhetoric Role of Accounting
Jayasinghe, K., (2009). Interactive Lectures into Accounting Education
Jayasinghe, K. and Thomas, D., (2008). The preservation of indigenous accounting systems in a subaltern community
Jayasinghe, K. and Hettige, S., (2006). Report on Participatory Development Planning and Budgeting of Local Authorities in Sri Lanka
Jayasinghe, K. and Weerasuriya,, A., (2001). Village Resource Profiles and Small business Development in Hambanthota District, Sri Lanka
Grants and funding
2022
The role and impact of PFM systems in supporting fiscal transparency and public accountability
The World Bank (World Bank Group)
The Voluntary Local Review (VLR) will provide a quantitative and qualitative assessment of progress made by the Basildon council towards the SDGs.
Basildon Borough Council
Achieving Net Zero Carbon Goals through Improved Stakeholder Engagement in Climate Action: Implementing Colchester Borough Council�s Blue and Green Infrastructure Strategy Focusing on Participatory Budgeting / Participatory Approach
University of Essex
2020
Ensuring Collaborative Accountability and Governance in Disaster Management in Sri Lanka
University of Essex (GCRF)
Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments
The World Bank (World Bank Group)
Integrating Climate Change within Public Investment Policies: A Cross Country Assessment in South Asia (India, Sri Lanka and Nepal)
The World Bank (World Bank Group)
Contact
Academic support hours:
Wednesdays 11.00 - 12.00 Fridays 10.00 – 12.00