Strengthening the public sector accounting through ICT: The experience of a developing country

Abstract

This chapter aims to investigate the performance of public sector accounting (PSA) after introducing the computer-aided mechanism in a developing country, Bangladesh. Transparency and accountability which are assumed as the accelerator for the development of a nation are urged for the PSA for a long time. For poverty alleviation, reformation of PSA in developing countries has been suggested by the donor agencies as well. Different mechanisms have emerged as a consequence for the demand of PSA reformation. As a part of reforming the PSA, Bangladesh has introduced Integrated Budget and Accounting Systems (iBAS), a computer-based network through the country. The iBAS has been introduced with the association of donor agencies. This chapter focuses on the gradual performance of some parts of the PSA (e.g., bill passing, check clearing) to investigate the effectiveness of Information and Communication Technology (ICT) in public sector accounting. The investigation, analysis, and discussion indicate that the iBAS is likely to have positive impacts on strengthening the PSA. Therefore, it is expected that the iBAS can impact favorably on efficient public expenditure. The experience of adopting the iBAS and the structure of the iBAS in Bangladesh have been introduced in the chapter as well.