nce known as the scorers, they are now very much the umpires – and often, the players as well,” says G. C. B. Wijeyesinghe, former President of the Institute of Chartered Accountants of Sri Lanka, referring to accountants and their role in a modern era of checks and balances. Accountants, once upon a time, would simply record and analyse data. Now, however – and especially in a crisis – they have a diverse and varied role to play, he asserts.

The tsunami that struck the coastal belt of Sri Lanka created much more damage than the initial physical assessment and, to date, many internal and external issues have arisen – some more devastating than the tsunami itself! The government gra­ppled to take control of the situation and did – to some extent… However, the state alone could not cope, and the need for public and private involvement was crucial. Amongst other needs, matters such as administrative issues required a management approach that would sustain the integrity and sovereignty of the state – and accord with the principles of accountability, transparency and responsibility of administration. However, all the while it needed to operate in a user-friendly manner that ensured that the required services were deli­vered. Success here may help lay the foundation for institutionalising high standards in the post-tsunami rebuilding effort.

Wijeyesinghe feels that in the aftermath of the tsunami, the management and organisational problems following the worst natural disaster to affect Sri Lanka were not adequately realised. He intimates that this has resulted in a subsequent need to address many issues. “There was a partial realisation of the situation when the president marshalled her troops,” he says, adding that although the available resources were not adequate for the situation at hand, he believes that civil society should have been more responsible and played a bigger role in the crisis.

“Many years ago, our civil service was competent and was able to deliver the goods,” Wijeyesinghe opines. However, there is a shift now – for better or for worse – and higher authorities have taken charge and are more in control. Many private and public-sector entities came forward to help, but they have had to work within the existing framework of the government’s bureaucracy set up by these authorities.

In order to optimise the management of this crisis, organisational resources available in the various sectors should be identified and put to use promptly, says Wijeyesinghe. These include the country’s universities, where a veritable fount of management talent is available. In addition, various management divisions of the public sector, the private sector (through the numerous chambers of commerce), the professionals (through the Organisation of Professional Associations – or OPA), the various registered NGOs, trade unions and a host of foreign experts can be garnered for this massive project at hand.

In the immediate post-tsunami period, a vast amount of goods and resources flooded into the country. At the same time, a significant amount of human resources were deployed. During that interim period, there was the inevitable conflict between those responsible for ensuring the application of due process and those seeking to deal with the immediate crisis.

These decisions and practices, therefore, needed to be accounted for and conducted in a transparent manner – and, as far as possible, with strong local input. Wijeye­singhe believes that matters such as the effective, productive and equitable access to and deployment of these resources – contributed so generously from within and beyond – need to be accounted for. Prompt and effective action to redress corruption and malfeasance that will inevitably accompany such an enormous and extensive effort also needs to be applied.

According to him, it is well within an accountant’s purview and jurisdiction to be the umpire at a moment like this. Much media attention has been focused on alleged malpractices and mismanagement on the part of certain NGOs that have recently sprouted up. Until the government introduced stricter controls, there was no accountability or access to the growing fund of donations.

Wijeyesinghe says accountants should have been deployed from the initial stages, to keep track of these funds and trace the money trail. “It is vital that procedures be introduced to control expenditure and audit what is coming in – and more importantly, assess whether these funds have been spent as intended,” he says.

The post-tsunami effort needs professionals from all fields to manage various situations. And Wijeyesinghe sees the need for accounting technicians also to be involved. They could measure accountability and ensure transparency, bearing in mind the ‘true and fair’ concept. These accountant-technicians can be used in two different modes of action, he avers. Firstly, they should be mobilised to handle audit and management functions, with their competence to be utilised in recording and analysing vital information. These technicians can also be mobilised effectively in a participatory role in the field, he says.

In conclusion, Wijeyesinghe says: “Follow-up procedures are very important in the grand plan of rehabilitation and as there are new dimensions and new horizons, parochial interests must be subordinate to national interests.”