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Impact of e-governance in public offices: Bangladesh perspective --case

study of office of digital controller of accounts, Sylhet

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DOI: 10.3233/GOV-130350

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Journal of E-Governance 36 (2013) 143–151 143
DOI 10.3233/GOV-130350
IOS Press

Articles

Impact of e-governance in public offices:

Bangladesh perspective –case study of office
of digital controller of accounts, Sylhet
Zayeda Sharmina,∗ and Mohammad Samiul Islamb
a
Department of Political Studies, Shahjalal University of Science and Technology Sylhet, Bangladesh
b
Department of Public Administration, Shahjalal University of Science and Technology Sylhet, Bangladesh

Abstract. Basically, e-Governance is generally understood as the use of Information and Communication Technology (ICT) at
all levels of the Government in order to provide services to the citizens, interaction with business enterprises and communication
and exchange of information between different agencies of the Government in a speedy, convenient, efficient, and transparent
manner. It makes government process more accountable, responsive and transparent. On the other hand, Good governance means
participation, transparency and accountability in administration. E-Governance and Good Governance are interrelated issue in
the process of Public Administration. This study aims to explore the overall view of e-Governance, Good Governance and their
relationship. In order to clarify of this study; It has taken Divisional Comptroller of Accounts office at Charadigirpar, Sylhet,
Bangladesh as the study field. Data has been collected from the officials and services recipients as well as different e-governance
related articles, research findings etc. help us to prepare this paper.

1. Introduction integrated into at rector at administration in respect

Governance refers to exercise of political economic
and administrative authority in the management of a
country. It aims to serve the citizen and preserves their
legal rights and obligation. E-governance means the
performance of governance via electronic medium in
order to facilitate efficient speedy and transparent per-
formance of the administrative activities. Application
of information and communication technology (ICT)
in many countries already have confirmed as effective
tools for achieving transparent responsible, account-
able, participatory and responsible governance. Inno-
vative application of ICTs has also after new ways for
developing information and many of public services
at citizen’s convenience. It has turned into a common
point of dialogue as to how new technology can be
of modernizing existing service delivery systems for
ensuring good governance and enhancing democratic
practices. In today’s world, ICT has tremendous im-
pact on public offices as well as socio-economic liveli-
hood of people almost in every country [2]. The ex-
ercise of ICT is likely to invigorate political relations
by allowing direct citizen participation in government,
avoiding mediations and thus optimizing the represen-
tative process and expanding participative democracy.
Bangladesh is considerably new in e-Governance and
needs immense reforms to apply this concept in vari-
ous aspects. There are huge scopes in different aspects
of development as well as capacity building, and adap-
tation of e-Governance in every sector of the state.
2. Objectives of the study

∗ Corresponding author: Zayeda Sharmin, Department of Politi- The main focus of this study is to explore impact
cal Studies, Shahjalal University of Science and Technology Sylhet, of e-Governance on public offices could for ensuring
Bangladesh. E-mail: zayeda_sharmeen@yahoo.co.in. Good Governance in the studied area. Society could be

ISSN 1878-7673/13/$27.50 
c 2013 – IOS Press and the authors. All rights reserved
144 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
change by the application of e-Governance. It is con-
sidered as potential area in the process of development
in Bangladesh. The specific objectives of this study are
follows:
– To get on exposure view of term “Governance and
e-Governance” and its status in Bangladesh.
– To identify the problem and opportunity of e-
Governance.
– The concept of e-Governance and its relation to
Good Governance.
– To suggest or comments about the implementa-
tion of e-Governance to achieve Good Gover-
nance in the Public Offices.
– Highlighting prospects and problem of e-Govern-
ance in development administration through ana-
lyzing different issues of development.
3. The methodology of the study
This study has been followed multiple research
methods such as Interview and Content Analysis. Both
secondary and primary data has been collected by
books, articles, journals, and concern public office’s
websites as well as interview public personnel and ser-
vice receivers through questionnaire respectively.
4. The concept of governance
There is no doubt that today Governance has be-
come the focal discourse of contemporary develop-
ment and got serious attention from development prac-
titioners, policymakers, policy analysts and interna-
tional development agencies both in Bangladesh and
across the world. In its broader perspective governance
involves actions of publicly vested authorities. How-
ever, the concern of all and any governance analyses
moves around three fundamental questions What, How
and how well. An analysis of governance focuses on
the formal and informal factors involved in decision
making and implementing the decisions made and the
formal and informal structures that have been set in
place. E-Governance is one of the important factors
for improving the quality of public services which is
indicates better Governance. There are many factors
involved with governance system and vary depending
on the level of governance is depends on the quality
of decision which has taken by the respective author-
ity. In addition, quality of Governance can be influ-
enced by an effective role of media, lobbyists, inter-
national donors, multinationals corporations etc. These
have been playing significant role in decision making
process.
5. Conceptualizing of good governance
Governance can be viewed both in positive and neg-
ative terms (1) Good governance and (2) Poor gover-
nance. Good governance means ideal governance sys-
tem that is inevitable for political, economic, social and
cultural development of a country. It is the ideal orien-
tation of a state that works best to achieve self-reliance,
sustainable development and social justice. Good Gov-
ernance, for the World Bank, includes following fea-
tures [http://www.unescap.org access on 11 October
2011]:
– An efficient public service;
– An independent judicial system and legal frame-
work to enforce contracts;
– Accountable administration of public funds;
– An independent public auditor, responsible to a
representative legislature;
– Respect of the law and human rights at all levels
of government;
– A free press.
6. Indication of good governances
The United Nations emphasizes reform through hu-
man development political institution reform. Accord-
ing to the UN, Good Governance consists of 8 ma-
jor characteristics [http://www.unescap.org/huset/gg/
governace.htm access on 26/12/2011]. These are:
i. Participation
ii. Rule of Law
iii. Transparency
iv. Consensus
v. Equity and Inclusiveness
vi. Effectiveness and Efficiency
vii. Responsiveness and
viii. Accountability.
These criteria assure that:
– Corruption is minimized
– The views of minorities are taken into account
– The voice of the most vulnerable in society is
heard in decision making
– It is also responsive to the present and future
needs of society.
 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
7. Participation
A key cornerstone of good governance is participa-
tion by both men and women. Participation needs to
be informed and organized. All groups of stakeholder’s
involvement have ensured while taking decision so that
there reflect consideration of those opinions. It could
be either direct or through legitimate intermediate in-
stitutions or representatives.
8. Rule of law
Good governance requites fair legal frameworks that
are enforced impartially. Most important points are full
protection of human rights particularly those of mi-
norities. Impartial enforcement of laws requires an in-
dependent judiciary and an impartial and incorruptible
police force.
9. Transparency
It means that decisions taken and their enforcement
are done in a manner that follows rules and regulations.
Information flow must be free and directly accessible
to those who will be affected by such decisions and
their enforcement. Enough information is provided and
that are provided in easily understandable form and
media.
10. Responsiveness
Good governance requires that institutions and pro-
cess try to serve all stakeholders within a reasonable
timeframe.
11. Consensus
It requires a broad and long-term perspective on
what is needed for sustainable human development and
how to achieve the goals of such development. Good
governance requires mediation of different interests to
reach a broad consensus in society on what is in the
best interest of the whole community and how this can
be achieved.
12. Equity and inclusiveness
It must ensure that society all members feel that they
all have a stake in it and o not feel excluded from the
145
mainstream of society. This requires all groups but es-
pecially the most vulnerable in society should have op-
portunity to improve or maintain their wellbeing.
13. Effectiveness and efficiency
This meets the needs of society by efficient process
and institutions produce result while making the best
use of resource at their disposal. Efficiency also covers
the protection of environment and sustainable use of
natural resource.
13.1. Defining e-governance
E governance or electronic governance is broadly
understood as the use of information and communica-
tion technology by government to enhance the rang and
quality of government information and service pro-
vided to citizens (clients) in an efficient, cost-effective
and convenient manner, while making government
process more accountable, responsive and transpar-
ent [World Bank, 2005]. E-Government ensures Good
Governance and it establishes effective communication
and offer efficient services and thus builds people’s
confidence on government. Now we will discuss and
define e-governance. The term “e-Governance” can be
defined as effective and efficient use of modern in-
formation and communication technology with a view
to establishing Good Governance. E governance can
also be defined as electronic state management sys-
tem based on information and communication tech-
nologies (ICT) including the internet technology. Elec-
tronic governance can be defined as application of in-
formation and communication technology to enhance
the productivity of administration, legislature and judi-
ciary. It helps making the government and government
service available to the citizens on line. E governance
also recognize as Electronic governance, Dutiful gov-
ernance, Online governance, Connected governance,
Transformational governance etc. E-governance is the
use of a range of modern information and communi-
cation technology (ITC) such internet, local area net-
works, mobiles etc, by government to improve the ef-
fectiveness, efficiency service delivery and to promote
democracy. It can be defined as-
– Electronic governance is an emerging trend to
reinvent the way the government works.
– Expansion of internet and electronic commerce is
redefining relationship among various stake hold-
ers in the process of governance.
146 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
– A new model of governance would be based upon
the transactions in virtual space, digital econ-
omy and dealing with knowledge oriented soci-
eties [8].
13.2. Development of e-governance in Bangladesh
There are three stages for development of e-govern-
ance in Bangladesh which are
– Phase I Informational
– Phase II Interactional
– Phase III Transactional.
Informational phase main objective is to gather in-
formation and update the information time to time.
In the second phase increase the interactive commu-
nication between government and citizen. Transaction
and online use increase in the final phase. In this way
growth of e governance happened. E governance goes
with two processes. One is structural process which is
directly related with a government and other is cable
process which involve in e governance [8].
13.3. Why essential e-governance
New information and communication technology
(ITC) can make a significant contribution to achieve
Good Governance goal. This e-Governance ensures
good governance by making governance more efficient
and more effective, and brings other benefits too. There
are many possible reasons and goals for e governance
such as [World Bank, 2005].
– Improving the quality of life for disadvantage
communities strengthen Good Governance.
– Improving the efficiency of government agencies.
– For providing better public service.
– Promoting priority and special sector.
– Strengthening the legal system and law enforce-
ment.
– For ensuring accountabilities.
– Increasing the transparency of public administra-
tion
– Provision of quality service tailored to the need of
the citizen and business.
– Increasing the quality of public services.
– Broadening public participation.
– Enhancing service to citizens.
– Removing the complexity of public offices.
– Fight corruption and encourage bittern implemen-
tation of public policy.
– To save time, Labor.
13.4. The conceptual relationship between
e-governance and good-governance
The Relationship between E-governance and Good
Governance has given below [6].
13.5. The perception of accounting
The term Accounting denotes certain theories, mea-
surement rules and procedures for collecting and re-
porting useful information concerning the activities
and objectives of an organization. In less general
terms, accounting is classification, analysis, and inter-
pretation of the financial or bookkeeping records of
an enterprise. The various aspects of accounting are:
constructive (theoretical accounting), practical (cost
accounting and financial accounting), critical (finan-
cial audit and cost audit), communication (manage-
rial accounting and accounting information system),
and structural (accounting system design). The ba-
sic accounting and auditing organizational structure of
Bangladesh was inherited from British India. Consti-
tutional Reforms in 1919 and the Government of In-
dia Act 1935 put forward the need for an independent
Auditor General. After the end of the British period,
the Pakistan (Audit and Accounts) Order of 1952 and
thereafter in Bangladesh, articles 127–132 of the Con-
stitution and the C&AG (Additional Functions) Act of
1974 have replicated the basic framework of the previ-
ous centralized audit and accounts system.
The major segments of financial accounting in
Bangladesh are: private sector accounting, public sec-
tor accounting, non-government organization account-
ing, and government accounting. Accounting of all the
different types of private sector enterprises (sole pro-
prietorship, partnership, limited companies, and co-
operatives as well as enterprises in manufacturing, ser-
vice, and merchandising) are influenced by various
acts.
Accounts of the government of Bangladesh are
supervised by the Controller General of Accounts
(CGA) responsible for keeping accounts. Central ac-
counts offices are those of a Controller General of
Accounts, Additional Director General (Finance) of
Railway, Controller General of Defense Finance. As
of December 2001, following are the key officers un-
der the Controller General of Accounts: Chief Ac-
counts Officers (51), Divisional Controllers of Ac-
counts (6), District Accounts Officers (64), and Up-
azila Accounts Officers (400). The Additional Direc-
tor General (Finance) of Railway has a Joint Direc-
 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices 147

Fig. 1. The Conceptual Relationship between e-Governance and Good Governance, Source: Authors, 2012.

tor General and under him, FA&CAOs (Financial Ad-
visor and Chief Accounts Officers), one each for east
zone, west zone and projects. Officers under the Con-
troller General of Defense Finance are Senior Fi-
nance Controllers (5), Finance Controllers (5), and
Area Finance Controllers (6) [http://www.banglapedia.
org/HT/A_0021.HTM access on 15/12/12].
13.6. Legal basis of controller of accounts,
Bangladesh
CAG is a constitutional body which would be re-
sponsible for audit in all level Public Offices. It has
been directed by article 127–131 in the constitution of
Bangladesh. According to the Article 127 of the consti-
tution there shall be a comptroller and Auditor General
148 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
Section
Administration Accounts Inspection
Bill 1
Fig. 2. Configuration of Divisional Office of Controller of Accounts,
Sylhet
of Bangladesh. The Divisional controller of Account
is a wing of the comptroller and Auditor General. The
Divisional Controller of accounts is concerned with the
ministry of finance. The public accounts of the repub-
lic and of all courts of law and all authorities and of-
ficers of the Government shall be audited and reported
by the Auditor General through gathering the report of
the divisional comptroller of Audit and Accounts on
each division [Constitution of GOB, 2011].
14. Divisional office of controller of accounts,
sylhet, Bangladesh
The Divisional CAG office is situated in Basarat
Bhahan at charadighippar in Sylhet. It keeps the in-
come, expenditure accounts of the government. It has
been passing the bills of salary, ration money, bonus
of the public officials. An every district and upazilla
level there is the district controller of Accounts office
and the upazilla controller of Accounts office. The di-
visional comptrollers of Accounts have to monitor its
two subordinate offices. The divisional controller of
Accounts office consists of four Sections. There are 40
employees working under the office:
Both Bill 1 and 2 have similar function. But they
deal with different institutions. Functions of Bill Sec-
tion includes: To pass the bill, pay fixation, Pension
gratuity and GPF (General Provident Fund) etc. Bill 1:
Bill is concerned with the bill of medical institution
(college, hospital, civil surgeon, family planning), DC
office, LGED, Primary Education etc. Bill 2: Bill 2 is
concerned with the bill of secondary education, Agri-
culture, Judicial Division, co-operative etc.
The role of Administration is Reserve Service Book,
Grant GPF, and Grant Vacation for officers of sub-
ordinate Zila, Upazila etc. and Transfer the officers.
Accounts refers accounts related all works are done in
this section. Inspection covers inspection sector works
for monitoring the existing condition of Zila, Upzila
etc.
DCA consists of forty 40 Officials in the office of the
divisional controller of accounts in sylhet. It contains
Bill Sections
two officials for Administration, two for Accounts, one
for Inspection, six for Cash, seven for Bill (1), six for
Bill (2), ten for clerk and seven for MLSS.
Bill 1
14.1. Application of e-governance in divisional
controller of accounts office in Sylhet
All words of the Divisional Controller of Accounts
office are accomplished through IBAS (Integrate Bud-
geting and Accounting System). By pre-auditing they
pass bill. After pass the bill, the budget is automatically
transferred into the person’s account. It has done by
internal online system. A computer has been conduct-
ing whole work at three stages such as First: A per-
son will be given a cheek after passing his bill, auto-
matically transferred from the budget. Second: When
the cheek is submitted to the bank. Bangladesh Bank
will give him, his amount of money. After the payment
of Bangladesh Bank, it will provide a transact report,
advice about the cheek, to the Divisional Controller of
Accounts office. Third: After getting the transact report
the office will posting in the computer which ensure
that the person have received his amount of taka. A per-
son can claim about the bill before giving cheek within
7 days. The Divisional Controller of Accounts office
has its own web address in which the person can com-
plain about any service. In each section, for facilitating
the works of the employees, there is the using of com-
puter, Scanner, Fax machine, Modem, Pen-drive, web-
cam etc. The functioning of e-Governance has been
serving at the Divisional Office of Comptroller of Au-
dit and Accounts. The procedure has been working to
that office for delivery better service to the citizens.
The following figure has been showing execution way
of e-Governance at Divisional office.
15. E-governance initiatives: A comparative
analysis
For providing better and faster service to the peo-
ple some initiatives has been taken by the govern-
ment. As a result of those initiatives, the outcomes of
DCA have seen to the stakeholders. The Divisional
controller of Accounts Office monitor the District and
Upazila controller percentage of using the technology
among the office are given below. Divisional and Dis-
 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices 149

Preserve data, budget, and

accounts, prepare bill, send
Computer mail, posting data

Scanner Scan paper, photo, data,

stamp etc

Communicate with Central

Fax
Controller of Accounts office Execution of
E-Governance

Modem Gets internet

connection

Pen-drive
Transfers file

Webcam Emergency
meeting, video
Conference

Fig. 3. The Framework of Execution of e-Governance

trict Controller of Accounts office has been computer- been working actively and four computers are not per-
ized respectively but both mentioned offices have not forming vigorously. Total number of computers in Di-
been computerized completely. On the other hand, Up- visional controller of Accounts office:
azila Controller of Accounts office has been serving Table 1
to the people by traditional procedure/way which are Statistics of computers in Divisional controller of Accounts office
called Manual. DCA and ZCA have been introduc- Name of items No
ing e-Governance system in a specific field. Upazila i. Cash 2
Controller of Accounts offices has under considera- ii. Audit and Account Officer 1
tion to introduce e-Governance system. The Divisional iii. Lab (for bill posting) 7
iv. ADCA 1
Controller of Accounts office have been using differ- v. DCA 1
ent computers and made web portal to provide better vi. Accounts 1
services. Computerization and electronic service deliv- Total 13
ery system have been increasing their performance by
which confidence of stakeholders have also improved
in the study area. Such system has to perceive for mak-
ing digital Bangladesh. The findings of the study are 16. Impact of e-governance in public offices for
that e-Governance approach has been facing infrastruc- achieving good governance
tural constraint. Therefore, the service system has been
interrupting by above mentioned limitations and which E-Governance has a huge blessing on public offices.
could not established/ensures to promote frequent and It reduces corruption rate, increases efficiency of the
smooth services. For instance, thirteen computers have people makes people responsible to their work. The
150 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
overall development of e-Governance cannot describe
in words. Impact of e-Governance has had on various
sectors of works for ensuring Good Governance. In or-
der to identify Good Governance in Sleet Controller
of Accounts office, the study had to distinguish cri-
teria for drawing inference on condition of GG situa-
tion. On the basis of those indicators, DCA’s working
environment, ideas and decision making process has
been influencing by the assistance of electronic device
which has given contribution to transparent of their ac-
tivities, receiving people e-participation and respond-
ing to people when they have frequently asked any sort
of query. The following information reflects that appli-
cation of e-Governance is ensuring Good Governance
to the Divisional Controller of Accounts Office, Syl-
het. The study has found some remarkable constraints
and these reasons are directly responsible to make sure
Good Governance at the DCA.
Transparency: In manual system an employee de-
lay to pass bill and can even hide the check and creates
trouble. But in e-governance, all works are monitoring
through computer which ensure transparency.
Accountability: Through posting the bill and pre-
serving the record, file and date simplifying works and
ensure accountability. So, there is no scope to do crime.
Efficiency: In manual system so many mistakes
were done by the employee and it took a lot of time to
change or recover it. But in e-Governance, the use of
‘Journal Entry’ helps to turns mistake into correct. By
debit, credit system all takes accomplish in a planned
way.
Consensus Oriented: The Divisional Controller of
Accounts office has their own website in which a citi-
zen or a service holder can complain about their prob-
lems. And also can claim against any mismanagement.
Their opinions are accepted.
Responsiveness: The responsibility of the govern-
ment official increase as their work load has been de-
creased. As a result, they are satisfied and providing
best service to their client.
Equity and Inclusiveness: As service are providing
via e governance all are equal and inclusive. And there
is no particular class which is given better service.
Participation: A people can participate by giving
their opinion about any matter through e-mail which
might be called e-participation. Such participation sys-
tem has not been working frequently and smoothly.
17. Comparison between present and previous
condition of divisional controller of accounts
office
DCA has been using Computer IBAS (Integrate
Budgeting and Accounting System) process while ear-
lier system was Manually TAS (Transaction Account-
ing System) process. Type writer had been used for
writing and now they have done their writing through
computer. Before adapting e-Governance system, ap-
pointment letter had post by postman but now such job
has been doing by Email, fax. DCA had previously
filed storage by using traditional way such papers and
documents. On the other hand, now they have been
adopting internet, hard drive for storing information.
Using of large human resources for accomplishing the
goal while reduces the use of human sources and saves
money of an organization. All official had been work-
ing through using pen and paper. On the contrary, they
have been doing same job by electronic device. There
is little Probability to make mistake as well as modest
chance to recover if any sort of documents have lost.
To collect superior signature for approval of file em-
ployees had to go to his superior chamber. In emer-
gency, such duties could be done by assistance of e-
mail. Although internet infrastructures have not been
develop without risk level. In earlier, DCA had been
working slow and stable but after entering on line high-
way mentioned accounts office has become very first
and dynamic. E-participation, E-decision making, e-
communication have been improving towards better-
ment (for instance people have not need to come in
DCA to know general information if they connected
with internet). E-Service system of DCA has been pop-
ularized to the inhabitants to make easy access for nec-
essary information but such kind of access had not ex-
isted before development of e-service. As a result, this
system has becoming popularity due to reduce harass-
ment, corruption, cost effectiveness etc. Heavy work-
load files were gathered while Files are transferred
from one hand to another through pen drive.
17.1. Outcome of the study
i) According to the organogram there shall be
number 72 employees but only 40 employees
exist.
ii) There is no dealing with public. Only Govt. Of-
ficial comes for their service.
iii) Transact report, advice comes everyday from
Bangladesh Bank. It’s a lengthy process.
 Z. Sharmin and M.S. Islam / Impact of e-governance in public offices
iv) No online system between Bangladesh Bank
and Divisional Controller of Account Office.
v) Shortage of Computer
17.2. Recommendation
For improving the existing situation the following
suggestions can be implemented.
i) By informing the allocation of budget, it will be
facilitated to pass the bill.
ii) The amount of bill makes easier to pass any bill.
iii) Every employee shall be provided a computer
modern for simplifying their work.
iv) Directly brings about data from Bangladesh
Bank through pen drive.
v) Online system between Bangladesh Bank and
Divisional Controller of Accounts office (Pro-
cessing)
18. Conclusion
The e-Governance is a dynamic and contemporary
issue in the process of development administration of
Bangladesh. It is working as a helping instrument in
delivering services to different sector and ultimate fo-
cused on development administration. For a develop-
ing country like, Bangladesh, effective execution of e-
Governance is not always easy for various constraints.
It lacks infrastructural setup, expertise in ICT work-
force, and economic resources. The present global
arena provides for civil society, business groups and
government to facilitate development activities. Gov-
ernment has to play multidimensional role and hence e-
Governance requires participation of all these agencies
and at the same time, government policy formulation
should be prompt, inclusive, and relevant to the present
and future need. In similar, the government should fo-
cus on capacity building in public workforce to ensure
good governance.
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151
List of acronyms
CGA Controller General of Accounts
Addl. CGA Additional Controller General of Accounts
CAO Chief Accounts Officer
DCA Divisional Controller of Accounts
DCGA Deputy Controller General of Accounts
DCAO Deputy Chief Accounts Officer
ACGA Assistant Controller General of Accounts
ACAO Assistant Chief Accounts Officer
A&AO Audit & Accounts Officer
DAO District Accounts Officer
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