Application of ICT in Public Sector Accounting of Bangladesh

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 auth orities of Bangladesh government seem to have benefited from ICT based PSA.