Is the Government Financial Administrative Structure Appropriate for Accounting and Reporting General Government Entities in Bangladesh?

Md. Abdul Kuddus
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Md. Abdul Kuddus: Department of Accounting, Mawlana Bhashani Science and Technology University, Santosh, Tangail, Bangladesh.

International Journal of Science and Business, 2025, vol. 45, issue 1, 86-97

Abstract: The Government's Financial Administrative Structure faces various problems, such as a lack of integration among government agencies' financial systems, poor coordination between line ministries and the CGA office, and a lack of citizen engagement in the budgeting and reporting process. However, the study's central aim is to determine the appropriateness of Bangladesh's governmental financial administrative structure in terms of accounting and reporting systems. Qualitative data from secondary sources were used to conduct the study. The study objectives were adapted from the constitutional view and the government executive branch’s rules and regulation perspectives to find the result. However, an inductive approach to reasoning was used to derive research outcomes. The analysis found that the Constitutional provisions have formed the Government's financial administrative structure for accounting, reporting, and auditing. On the other hand, Government planning administrations, tax administrations, and budget administrations have been established by the orders or regulations of the executive branch of the Government of Bangladesh. The study's outcome will help government financial managers’ for accounting and reporting voted and non-voted expenditures effectively and efficiently. An appropriate Government administrative structure can ensure the desired result, i.e., implementation of the government plans and programs to achieve the goals for serving the citizenry.

Keywords: Appropriations Accounts; Financial Administration; Finance Accounts; Government Accounting; Public Finance (search for similar items in EconPapers)
Date: 2025
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