Application of ICT in Public Sector Accounting of Bangladesh

Abstract

This paper investigates the application of Information and Communication
Technology (ICT) in the Public Sector Accounting (PSA) of a developing country,
Bangladesh. Transparency and efficiency of PSA has been urged by different
stakeholders for a long time. Therefore, reformation of PSA in the developing
countries has been suggested by the donor agencies. As a part of reforming the PSA,
Bangladesh has introduced and applied the Integrated Budget and Accounting
Systems (iBAS), a computer based network introduced with support of the association
of the donor agencies. This study adopted document analysis and focus group
interview to understand the application of ICT in the PSA of Bangladesh. Through the
investigation of PSA practice and document analysis, this paper tries to explore the
application of ICT in the public sector accounting of Bangladesh. The findings of the
study show that different accounting authorities of Bangladesh government seem to
have benefited from ICT based PSA.