The relationship between parliamentary financial oversight and the auditor general in Sri Lanka

Citation

Anura, E. (2010), "The relationship between parliamentary financial oversight and the auditor general in Sri Lanka", Journal of Accounting & Organizational Change, Vol. 6 No. 4. https://doi.org/10.1108/jaoc.2010.31506dad.002

The relationship between parliamentary financial oversight and the auditor general in Sri Lanka

Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 6, Issue 4

Ethugalage Anura and Gotabaya Ananda

Purpose – This study investigates the relationship between parliamentary financial oversight and the auditor general (AG) in Sri Lanka. The economy, efficiency and effectiveness in the utilization of public resources in Sri Lanka have been severely criticized by the media due to substantial wastage, corruption, misuse or improper utilization of public funds. The AG reports on public sector institutions and the reports of the oversight committees such as Committee on Public Accounts (COPA) and Committee on Public Enterprises (COPE) for the last several years bear ample testimony to the above facts. The present study aims to bring about changes in the functioning of the AG and COPA and COPE with a view to enhancing their efficiency and effectiveness for more transparent and accountable control of public finance in Sri Lanka.Design/methodology/approach – This study utilizes a qualitative case study method using in-depth interviews with key personnel to gather and analyse the data necessary to fulfil the research objectives. The neo-institutional sociology theory on organizational analysis has been used as a theoretical basis for this study.Findings – The findings show the need for independence of the AG and further enhancement of his mandate to strengthen the oversight function. Reforms on strategic planning and monitoring of performance to oversight committees have not been introduced due to political and institutional influences. The institutional structure is in disarray to check the uncontrolled authority of the executive accountable to the government. Other findings include: the committee chair is appointed from the ruling party, cabinet ministers serving in the committees and they serve on several committees, lack of planned sittings and limited time for committee deliberations, power to summon ministers as witnesses, media access to committee sittings to make the proceedings transparent, increased incentives and training to members as well as to secretariat staff and submission of formal committee reports to parliament annually and effective follow-up action.Research limitations/implications – This study is limited only to two parliamentary oversight committees in Sri Lanka. The analysis and empirical evidence of this study have important implications for Sri Lankan public sector executives.Originality/value – To the researcher’s knowledge, this is the first study relating to parliamentary oversight functions in Sri Lanka. Therefore, this study adds to the literature on parliamentary financial oversight, especially in the context of developing countries and makes an important contribution to the effectiveness of parliamentary control of public finance in a democratic parliamentary system.

Keywords: Public Accounts Committee, Auditor General Office, Sri Lanka, Public sector

Research type – Qualitative case study

Master of Commerce (Research)

Institution – La Trobe University, School of Accounting, Victoria, Australia

Supervisor – Professor Zahirul Hoque

Contact e-mail – sakhan@csu.edu.au; anandago@yahoo.com