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1

De Silva Lokuwaduge, Chitra Sriyani, and Keshara De Silva. "Determinants of public sector accounting reforms." International Journal of Public Sector Management 33, no. 2/3 (January 13, 2020): 191–205. http://dx.doi.org/10.1108/ijpsm-03-2019-0085.

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Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS) adoption process as a financial management reform in Sri Lanka, a developing country in Asia. Design/methodology/approach Based on the prior literature, this paper develops a framework to highlight the importance of accrual-based reforms in public sector accounting policies to enable better transparency and accountability. It shows the extent to which Sri Lankan public sector institutions have adopted IPSAS-based accounting standards and the limitations of adopting these standards in a developing country, using documentary analysis. Findings In developing countries, the public sector faces practical problems when adopting reforms due to limited institutional capacity, high political involvement and bureaucracy in decision making. This paper concludes that significant policy changes towards the adoption of international accounting standards have gained momentum over the last decade in Sri Lanka while the much larger economies in Asia are still studying this process. However, the prevailing political uncertainty in Sri Lanka has negatively impacted the implementation process. Originality/value Relatively little is known about the diffusion of, and the difficulties in, implementing accrual-based IPSAS in the Asian region. This paper is an attempt to fill this gap by exploring the Sri Lankan experience. This could be applied by other developing countries in Asia, including the high-growth nations, for policy adoption and accounting harmonisation.
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2

Ibrahim Mohamed Irfan, Mohamed. "Survival and Dysfunctions of Bureaucracy: A Critical Analysis of Public Bureaucracy in Sri Lanka." Advances in Sciences and Humanities 2, no. 4 (2016): 31. http://dx.doi.org/10.11648/j.ash.20160204.11.

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3

Stirrat, R. L., and Namika Raby. "Kachcheri Bureaucracy in Sri Lanka: The Culture and Politics of Accessibility." Man 21, no. 3 (September 1986): 579. http://dx.doi.org/10.2307/2803150.

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4

Moore, Mick, and Namika Raby. "Kachcheri Bureaucracy in Sri Lanka. The Culture and Politics of Accessibility." Pacific Affairs 59, no. 2 (1986): 348. http://dx.doi.org/10.2307/2758983.

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5

Ghosh, P. K. "Maritime Security Trilateralism: India, Sri Lanka and Maldives." Artha - Journal of Social Sciences 15, no. 4 (December 1, 2016): 1. http://dx.doi.org/10.12724/ajss.39.1.

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India perceives the entire Indian Ocean region (IOR) as its strategic backyard and regards itself as a “security provider” in the region. This view, of course, is not shared by many, mainly by the Chinese who often state “the Indian Ocean is not India’s backyard.” To reinforce its own perceptions and stem its eroding influence in the region - India has stepped up its efforts in enhancing its relations in general and on maritime security in particular with its island neighbours, an aspect that is being extended to the entire South Asian neighbourhood incrementally. The importance of the Mahanian concept of utilising Sea Power for the achievement of national objectives has led to the realisation amongst a normally ‘sea blind’ Indian bureaucracy to become more proactive. This article explores the maritime policy of India with regard to its neighbouring littoral states in the Indian Ocean.
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6

Lyna, Dries, and Luc Bulten. "Classifications at Work: Social Categories and Dutch Bureaucracy in Colonial Sri Lanka." Itinerario 45, no. 2 (June 30, 2021): 252–78. http://dx.doi.org/10.1017/s0165115321000152.

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AbstractFeeding into current debates on ethnic identities in colonial South Asia, this article questions to what extent Dutch institutions articulated and impacted social categories of people living in coastal Sri Lanka during the eighteenth century. A thorough analysis of three spheres of Dutch bureaucracy (reporting, registering, and litigating) makes it clear that there was no uniform ideology that steered categorisation practices top-down throughout the studied colonial institutions. Rather, the rationale of the organisation as such affected the way people were classified, depending to a large extent on what level of bureaucracy individuals were dealing with, and what the possible negotiation strategies were for the people recorded. Future research should perhaps not ask “when” certain ethnicities were “made up,” but strive to understand the process in which they were created, the institutional contexts in which they were recorded, and how changing bureaucratic practices not only articulated, but also transformed, social categories in the long run.
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7

Ranasinghe, R. A. W. "Role of Government Agent in Local Administration in Sri Lanka." International Journal for Innovation Education and Research 2, no. 1 (January 31, 2014): 81–92. http://dx.doi.org/10.31686/ijier.vol2.iss1.139.

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The Government Agent (GA) represented the highest authority of the district Administration in the pre-independent Sri Lanka. A similar position known as the “Disawe” could be found in the local administration in the kandyan kingdom. The post of the disawe was replaced by the colonial post of the GA. The powers and functions of the GA made him a petty king in the district. The GA commanded his duty centering in his official place known as Kachchery. The beginning of the 20th Century, the GA played a significant role in district administration in Sri Lanka. Despoil of power and functions of the GA by the political authority were accelerated with the introduction of the Provincial Council system in 1987. Presently the GA is not other than a government servant who plays a role of a coordinator. Also GA has become a victim of the rapid process of politicization of bureaucracy.
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8

Rajapakse, Jayantha. "e-Government Adoptions in Developing Countries." International Journal of Electronic Government Research 9, no. 4 (October 2013): 38–55. http://dx.doi.org/10.4018/ijegr.2013100103.

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This paper presents a set of lessons learned from the adoption of an e-Government initiative in Sri Lanka. The case study presented in the paper is the e-Pensions project of the e-government initiative of the Government of Sri Lanka called “e-SriLanka”. This is one of the first World Bank projects designed to bring Information Communication Technology (ICT) to every village, citizen, and business, and transform the way the government thinks and works. A set of lessons related to leadership, hidden cost, BPR, group dynamics, data migration, language issues, bureaucracy, training, change management, project governance, staff turnover and transitional projects were identified. While some of these lessons have been identified in the previous literature five such lessons have not been discussed previously. Those are transitional projects, language issues relating to software development processes, group dynamics, planning for data migration and staff turnover. Moreover, the study further revealed some interrelationship among these factors eg., how transitional projects can positively impact training and change management. Thus, these new insights relating to e-Government adoptions will shed some light into new e-government initiatives in developing countries with similar environments to Sri Lanka. Additionally, these new factors will contribute to enhancing e-Government adoption models.
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9

Carter, Anthony T. ": Kachcheri Bureaucracy in Sri Lanka: The Culture and Politics of Accessibility . Namika Raby." American Anthropologist 89, no. 1 (March 1987): 165–66. http://dx.doi.org/10.1525/aa.1987.89.1.02a00270.

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10

Samudrage, Dileepa N., and Hansinee S. Beddage. "Status and Challenges in Implementing Beyond Budgeting: Evidence from Sri Lanka." International Business Research 11, no. 12 (November 29, 2018): 113. http://dx.doi.org/10.5539/ibr.v11n12p113.

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Due to the weaknesses of Traditional Budgeting and Better Budgeting, budgeting moved to its third wave called Beyond Budgeting. Beyond Budgeting is an alter­native, coherent management model that enables companies to manage performance through processes spe­cifically tailored to suit today’s volatile market. Although, researchers have explained how organisations should move to Beyond Budgeting they have not discussed as to why some organisations are lagging behind in terms of Beyond Budgeting implementation. Therefore, this study intends to address and bridge the above research gap. Specifically, the study investigates how far the existing organizational set-ups support an advanced model called Beyond Budgeting and explores why can or cannot these organisations move to Beyond Budgeting. The study carries out a multiple case study approach because it provides an in-depth analysis of budgetary processes of four reputed Sri Lankan companies. Data was collected through semi-structured interviews and documentation reviews where data triangulation was used to validate the data. Based on the findings the study concluded that in the existing organizational set-ups, leadership principles of Beyond Budgeting were strongly present compared to process principles. It was also found that complications in setting rolling forecasts, bureaucracy, lack of virtues, dependency culture on budgets to evaluate performance, perceiving dynamic goals as too ambiguous to set and lack of competitor intelligence as main barriers of moving to Beyond Budgeting concept.
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11

Kodagoda, Thilakshi. "Gendered Norms and HRM Practices at Workplace: Evidence from Public Banking Sector in Sri Lanka." Indian Journal of Human Development 13, no. 2 (August 2019): 211–20. http://dx.doi.org/10.1177/0973703019870882.

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This article seeks to understand under-representation of women in the top managerial positions in Sri Lanka’s public banking sector and how HRM practices at the workplace impact their careers. The narratives of women bank managers show that they possess skills, confidence and a desire to climb up the career ladder. However, women’s ambitions for managerial positions and promotion to decision-making levels are implicitly limited by the state bureaucracy. Organizations need to establish and maintain better human resource practices and organizational culture for gender equality as well as organizational effectiveness. The article offers policy implications and avenues for future research. It is based on a study of 15 women managers working in the public banking sector. In-depth, semi-structured interviews with these key respondents formed the core research technique.
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12

Abdul Jabbar, Meerasahibu, and Thaharadeen Fathima Sajeetha. "The Role of Bureaucracy in Building Rural Development: A Study of Addalaichenai Divisional Secretariat, Sri Lanka." International Letters of Social and Humanistic Sciences 62 (October 2015): 99–108. http://dx.doi.org/10.18052/www.scipress.com/ilshs.62.99.

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This study examines the role of bureaucracy in building rural development especially Addalaichenai Divisional Secretariat. Rural development is a very important aspect of development progress in a country. Development of the country has to begin from the rural or villages and it depends on the development of its villages. For that every government makes the development policies and gives the authority to the bureaucratic organizations to implement these policies including the grass root level. The main objective of this study to identify the major role of Addalaichenai Divisional Secretariat which is one of the bureaucratic organization to generate the rural development. This study is based on both qualitative and quantitative research methods. Qualitative and quantitative data are gathered by using primary and secondary sources. Primary data is gathered from qualitative interviews, structured questionnaire and limited observation. The secondary data is gathered through published books, research and internet articles. Collected data from different sources as mentioned above is analyzed using qualitative and quantitative methods and it is presented using texts, tables and charts. This research finds out that Addalaichenai Divisional Secretariat obtains the main role in building rural development and identifies the barriers which affect in this progress such as lack of political will and stakeholders support, insufficient resources and capacity, climate change, absence of rural representation and unequal treatment, lack of community involvement and people’s perception, lack of awareness and traditional society.
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13

Ramesh, R. "Does Trust Matter? An Inquiry on Citizens’ Trust in Public Institutions of Sri Lanka." Millennial Asia 8, no. 2 (October 2017): 123–45. http://dx.doi.org/10.1177/0976399617715820.

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Citizen trust in public institutions is an indication of successful governance as it has often been viewed as an important element of good governance. Citizen distrust in government and its institutions considerably affects the effectiveness and efficiency of public policies and their implementation. Since the independence, Sri Lanka has been regarded as a third world democracy with a strong welfare state system in which public institutions have played pivotal role in fostering democracy and citizen trust. Nevertheless, in the recent past, citizen trust in most public institutions has been alarmingly decreasing owing to politicization of public sector, service delivery, political and bureaucratic corruption, lack of transparency, accountability, ethnic prejudice and partiality in the working of the public institutions. In this backdrop, this paper examines the level of citizen trust in selected institutions and explores factors that influence on trust. The study adopted mixed method approach to explore the problem phenomenon. The study finds that ethnic majority has more trust in public institutions than that of minority, and identity, language of administration and lack of equal representation in bureaucracy are also considerably determine level of trust citizens have in public institutions. Further, political patronage in service delivery has subverted quality of public institutions and trust, interestingly, citizens those who support and being affiliated with ruling party tend to have more trust in government. Police and village-level officers are least trusted owing to endemic corruption.
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14

Morrison, Charles. "Kachcheri Bureaucracy in Sri Lanka: The Culture and Politics of Accessibility. By Namika Raby. Syracuse, N.Y.: Maxwell School of Citizenship and Public Affairs, Syracuse University, 1985. x, 192 pp. Appendixes, References Cited, Index. $12 (paper)." Journal of Asian Studies 45, no. 3 (May 1986): 637–38. http://dx.doi.org/10.2307/2056576.

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15

McCourt, Willy. "Impartiality through bureaucracy? A Sri Lankan approach to managing values." Journal of International Development 19, no. 3 (2007): 429–42. http://dx.doi.org/10.1002/jid.1372.

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16

Gill, Zulfiqar Ahmad. "Kamal Siddiqui. Land Management in South Asia: A Comparative Study. Karachi: Oxford University Press, 1997. 484 pages. Hardbound. Rs 595.00." Pakistan Development Review 39, no. 3 (September 1, 2000): 276–78. http://dx.doi.org/10.30541/v39i3pp.276-278.

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There is something refreshingly honest about Dr Kamal Siddiqui’s writings on reform and management aspects of land in South Asia, where land is considered a source of prestige and political power. He has the analytical sharpness of an economist and the disciplined coolness of a bureaucrat. The author’s objective is to help shape land management policy appropriate to the needs of South Asia. He selects for investigation the time-period from the late 1940s to the present and studies seven entities: Punjab, Sindh, Utter Pradesh, Madhya Pradesh, Tamil Nadu, Bengal, and Bangladesh, in three countries, viz., Pakistan, India, and Bangladesh. However, Nepal, Bhutan, and Sri Lanka have not been included. We do not know why these smaller but equally important states were omitted from the land management perspective.
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17

Abeyagoonasekera, Asanga. "Importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct." Journal of Financial Crime ahead-of-print, ahead-of-print (April 20, 2020). http://dx.doi.org/10.1108/jfc-01-2020-0009.

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Purpose The purpose of this paper will attempt to depict the importance of meaningful co-operation in preventing and interdicting economically motivated crime and misconduct in Sri Lanka while exploring the challenges faced by the state, its bureaucracy, extremist threat, war on drugs and anti-money laundering/countering the financing of terrorism (AML/CFT) mechanisms. Design/methodology/approach Qualitative and secondary data. Findings While mechanisms to introduce legislation and implement the national actions plan on combating bribery and corruption will add significant value to the entire system, Sri Lanka will need to improve co-operation among domestic and international agencies to overcome the challenges. For domestic co-operation educating the bureaucracy is essential in this regard who would take a central role in advising the policymakers. Originality/value Sri Lankan perspective has not been discussed on challenges faced by the state, its bureaucracy, extremist threat, war on drugs and AML/CFT mechanisms. Paper was presented at the Cambridge International Symposium on Economic Crime 2019.
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18

de Leede, Bente, and Nadeera Rupesinghe. "Registering and Regulating Family Life: The School Thombos in Dutch Sri Lanka." Law and History Review, January 11, 2023, 1–21. http://dx.doi.org/10.1017/s0738248022000499.

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Abstract In eighteenth-century, colonial Sri Lanka, the Dutch church kept extensive registers of the local population. These “school thombos” contain individual registration of baptism, marriage, school attendance and death. This article argues that the school thombos reveal moral control over family life by the Dutch East India Company and the Dutch Reformed Church, while offering locals a legal and religious identity to employ in negotiating the Dutch colonial bureaucracy. These rarely studied registers shed new light on Sri Lankan family history and the practices of Dutch colonialism. What do they tell us about conjunctures of locals with colonial religion in eighteenth-century Sri Lanka? The school thombo was an instrument used to register and regulate family life, with specific functions and uses by different actors. This article explores the format, objectives and use of the school thombo. Why was the school thombo created and who were registered in these sources? What were the micro practices of drawing up the school thombo? The article is supported by several case studies that illustrate how the school thombo found its way into family life while demonstrating the value of written identities.
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19

Lyna, Dries, and Luc Bulten. "Material Pluralism and Symbolic Violence: Palm Leaf Deeds and Paper Land Grants in Colonial Sri Lanka, 1680–1795." Law and History Review, October 14, 2022, 1–25. http://dx.doi.org/10.1017/s0738248022000426.

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This article studies the registration practices of land and property on palm leaf deeds (olas) in Sri Lanka, in relationship to the advent of paper land grants (giftebrieven) under the Dutch East India Company (VOC)’s rule in the long eighteenth century. A database of about 2500 Dutch land grant deeds and translated olas, ranging from 1685 to 1795 are contextualised via judicial records of Dutch civil courts, where (translated) olas were regularly used as evidence. Not only does this allow us to track the geographical encroachment of Dutch power over coastal Sri Lanka as part of a colonial transition, but at the same time shift the perspective to study which individuals and communities on the island engaged with Dutch land bureaucracy. In doing so, we showcase the continued importance of traditional ola deeds and (pre-)colonial registers for both local land owners and the colonial bureaucracy itself, regardless of the Dutch government’s push for paper, attempted to delegitimise the local ola recordings, and acts of symbolic violence to infringe on both the materiality as well as the perceived importance of palm leaf deeds. In the long eighteenth century several paper and palm leaf realities coexisted in Sri Lanka and at times conflicted, entangled, and convoluted within and outside the bureaucratic institutions to form what ‘material pluralism’ within a larger context of legal pluralities.
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