Title: The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy

Authors: Padmi Nagirikandalage; Arnaz Binsardi; Kaouther Kooli

Addresses: Nottingham Business School, Nottingham Trent University, 50 Shakespeare Street, Nottingham, NG1 4FQ, UK ' North Wales Business School Glyndwr University, Mold Road, Wrexham, LL11 2AW, UK ' Bournemouth University Business School, Bournemouth University, Executive Business Centre 401, 89 Holdenhurst Road, Bournemouth, BH8 8EB, UK

Abstract: This paper investigates the actual and potential application of big data in the public sector accounting and budgeting practices in terms of enhancing accountability and openness in the public sector within the emerging economy of Sri Lanka during the COVID-19 pandemic. This research adopted hybrid ethnographic methodology by implementing data triangulation, where multiple datasets from various platforms were combined and analysed. The datasets were combined and analysed using thematic and summative content analyses. Big data use in the public sector could improve both accounting and budgeting practices in developing economies, especially when meeting challenges in a post-COVID-19 era. However, the political culture and the lack of awareness in big data utilisation have been barriers for big data applications. This research offers insights into policy reforms, especially concerning public sector accounting and budgeting practices, for the application of big data.

Keywords: big data; public sector accounting; budgeting; accountability; publicness; emerging economy; hybrid ethnography.

DOI: 10.1504/IJAAPE.2025.144894

International Journal of Accounting, Auditing and Performance Evaluation, 2025 Vol.21 No.1/2, pp.229 - 258

Accepted: 29 Mar 2023
Published online: 07 Mar 2025 *