Dr Sarath Lal Ukwatte Jalathge is a lecturer in the School of Accounting at RMIT, Melbourne, Australia.
He was employed at RMIT and Federation University as a sessional lecturer when he was undertaking his PhD. After he completed his PhD in 2012, he was appointed as an Associate Lecturer at Charles Sturt University (CSU), Wagga Wagga campus NSW. At CSU he worked as the course convenor and coordinator for accounting theory and corporate accounting courses for both undergraduate and postgraduate levels.
Sarath completed his PhD in accounting at RMIT University, and his PhD thesis adopted the notion of social closure from the grand theory of the Sociology Profession to explore the emergence and development of the accounting profession in developing countries, using the Sri Lankan accounting profession as the case.
- Course coordinator for Cost Analysis and Applications (ACCT1064)
- Tutor for Taxation Law (Law 2453)
- PhD in Accounting, RMIT University (Australia)
- MA in International Business and Finance, Kyung Hee University, South Korea - Outstanding Thesis Award
- PGDip – in Public Financial Management, SLIDA, Sri Lanka
- B.Com (Special) major in accounting, University of Sri Jayewardenepura, Sri Lanka
Sarath is a licentiate member of the Institute of Chartered Accountants of Sri Lanka (ICASL), having completed up to licentiate level, through examinations of the ICASL coupled with the related practical training component that is mandatory for membership.
He gained practical knowledge by serving 7 years as an Audit Examiner at the Auditor General’s Department in Sri Lanka. Therefore, has had an opportunity to attend several audit committee meetings with the ICASL as well as with other client departments as a licensed member of the Institute. He is also a member of the Association of Accounting Technicians of Sri Lanka (AATSL).
He has worked for the Ministry of Provincial Councils and Local Governments in Sri Lanka as an Assistant Director Finance (Expenditure Monitoring and Evaluation Division) from 1995 - 2004. The Expenditure Monitoring and Evaluation Division captures and reports on key financial indicators and identifies cost reduction opportunities in order to improve the sustainability of the financia management systems of all ministries and state institutions in Sri Lanka.
- Yapa, P.,Ukwatte Jalathge, S.,Siriwardhane, P. (2017). The professionalisation of auditing in less developed countries: the case of Sri Lanka" In: Managerial Auditing Journal, 32, 500 - 523
- Ukwatte Jalathge, S.,Yapa, P.,Joshi, M. (2015). The business of professional accountancy and imperial influence: Evidence from a developing country in South Asia In: Journal of Asia-Pacific Business, 16, 146 - 166
- Yapa, P.,Ukwatte Jalathge, S. (2015). The New Public Financial Management (NPFM) and accrual accounting in Sri Lanka In: Research in Accounting in Emerging Economies, 15, 7 - 50
- Ukwatte Jalathge, S.,Yapa, P. (2013). Development of the accounting profession and imperial legacy: post-independence - Sri Lanka In: Asian Profile, 41, 249 - 262
- Ukwatte Jalathge, S.,Yapa, P.,Bellamy, S. (2011). Imperialism and the practising monopoly: Professionalization anomalies on accreditation of accountants in Sri Lanka, 1941-1980 In: Proceedings of the 2011 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Darwin, Australia, 3-5 July, 2011
- Ukwatte Jalathge, S.,Yapa, P.,Bellamy, S. (2011). Closure, exclusion and controls in British colonies: The incomplete accounting professionalization process in Sri Lanka, 1941-1972 In: Proceedings of the 23rd Asian-Pacific conference on International Accounting Issues, Beijing, China, 16-19 October 2011
- Yapa, P.,Ethuglage, A.,Ukwatte Jalathge, S. (2011). The oversight committees in developing countries- public financial control and the expectations gap - some empirical evidence from Sri Lanka In: American Accounting Association 2011 Annual Meeting and Conference on Teaching and Learning in Accounting: Engage to Make a Difference, Denver, United States, 6-10 August 2011
- Ukwatte Jalathge, S.,Yapa, P. (2010). Development of the accounting profession in Sri Lanka, 1941 to 1973 In: International Research Conference on Management and Finance, Colombo, Sri Lanka, 10 December 2010
- Yapa, P.,Ukwatte Jalathge, S. (2008). Transparency and governance of public financial management system: a comparative case study of the effectiveness of public financial management system in South Korea In: Conference Proceedings of 2008 Critical Perspectives on Accounting, New York, NY, USA, 23-25 April 2008