People

Professor Kelum Jayasinghe

Professor
EBS - Accounting
Professor Kelum Jayasinghe
  • Email

  • Telephone

    +44 (0) 1206 874281

  • Location

    EBS.3.29, Colchester Campus

  • Academic support hours

    Wednesdays 11.00 - 12.00 Fridays 10.00 – 12.00

Profile

Biography

Kelum Jayasinghe is a Chair in Accounting and the 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 three years industrial experience in professional accounting and five years experience in providing consultancy services to private and public sector agencies in Sri Lanka. 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. 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; Qualitative Research in Accounting and Management (QRAM); Journal of Public Budgeting, Accounting and Finance Management (JPBAFM); International Journal of Entrepreneurial Behaviour and Research (IJEBR); Journal of Accounting in Emerging Economies (JAEE); Research in Accounting in Emerging Economies (RAEE); and International Journal of Critical Accounting (IJCA). Currently, he serves on the editorial boards of JPBAFM, JAEE and AAFJ. He is also a special issue editor for four of these journals; 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 (2 grants) [2019 and 2020]; and GCRF (2020) on accounting and development policy; participatory budgeting; and public financial management and climate change respectively. Kelum has produced (as main supervisor) 8 PhDs at University of Essex and examined over 15 PhDs in the UK, Malaysia and Sri Lanka.Currently, he supervises 3 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 an active member of the BAFA - Special Interest Group on Accounting and Finance in Emerging Economies (AFEE); African Accounting and Finance Association (AAFA); and Comparative Asia Africa Governmental Accounting (CAAGA) Group.

Qualifications

  • PhD in accounting and development policy University of Bradford,

  • MBA University of Colombo,

  • PGDip (Research Methods) University of Bradford,

  • BCom University of Colombo,

  • 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

Teaching and supervision

Current teaching responsibilities

  • Financial Decision Making (BE162)

  • Successful Futures (BE910)

  • The Current Issues in Social Science (SC340)

Previous supervision

Md Shoaib Ahmed
Md Shoaib Ahmed
Thesis title: Management Accounting Control and Managerial Bullying; Economic, Social, and Political Dynamics in Bangladesh Rmg Sector.
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 6/3/2019
Claudia Barrios Alvarez
Claudia Barrios Alvarez
Thesis title: The Role of Management Accounting Practices in Shaping Efficiency in a Colombian Utility Conglomerate
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 30/7/2018
Ahmad Abras
Ahmad Abras
Thesis title: Competing Institutional Logics in Islamic Financial Reporting Standardisation: A Comparative Study
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 26/6/2018
Shaila Ahmed
Shaila Ahmed
Thesis title: Towards a Political Economy of Corporate Governance: A Critical Realist Analysis
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 21/3/2016
Zeeshan Mahmood
Zeeshan Mahmood
Thesis title: The Emergence of Sustainability Reporting in Pakistan - the Institutional Logic Perspective
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 13/1/2016
Jacob Agyemang
Jacob Agyemang
Thesis title: An Examination of the Impact of Macs on 'Value Creation' in Ghana: A Case Study of a Timber Production Company
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 5/5/2015
Fidelis Kedju Akanga
Fidelis Kedju Akanga
Thesis title: Issues in Accountability Between Microfinance Institutions (Mfis) and Stakeholders in a Multi-Socio-Cultural-Linguistic Context: The Case Study of the Republic of Cameroon
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/12/2014
Mohamed Zaki Amin Yassin
Mohamed Zaki Amin Yassin
Thesis title: Exploring Management Accounting Change in Egypt Informed By the Adoption of Environmental Management Accounting (Ema) in Industrial Companies
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 3/5/2013

Publications

Journal articles (30)

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)

Jayasinghe, K., (2021). Constructing Constructivism in Management Accounting Education: Reflections from a Teaching Cycle with Innovative Learning Elements. Qualitative Research in Accounting and Management

Arun, T., Jayasinghe, K. and Ashraf, M., (2021). Accounting, Accountability and Global Development: Key perspectives. Journal of Accounting in Emerging Economies (JAEE) - Special Issue on Accounting, Accountability and Development

Sumiyana, S., Hendrian, H., Jayasinghe, K. and Wijethilake, C., Public-sector performance auditing in a political hegemony: A case study of Indonesia. Financial Accountability and Management. Article in Press

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

Jayasinghe, K., Adhikari, P., Wynne, A., Malagila, J., Abdurafiu, N. and Soobaroyen, T., (2020). Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting, 102246-102246

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. 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 (10)

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

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

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

knjay@essex.ac.uk
+44 (0) 1206 874281

Location:

EBS.3.29, Colchester Campus

Academic support hours:

Wednesdays 11.00 - 12.00 Fridays 10.00 – 12.00