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Browsing by Author "Perera, H.A.P.L."

Browsing by Author "Perera, H.A.P.L."

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  • Accountants’ Perception of Internal Control Problems Associated with the Use of Computerized Accounting Systems: Evidence from Sri Lanka 
    Wijesuriya, D.R.D.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Today most of companies depend upon the computerized accounting systems and these systems have more complex in meeting information needs. Due to the enhancement of business complexity in recent decades, companies are facing ...
  • Change Driven to Success Case Study on Screenline Holdings (Pvt) Ltd, Sri Lanka 
    Rathnasiri, U.A.H.A.; Rajapakse, R.M.D.A.P.; Perera, H.A.P.L.; Aruppala, W.D.N.; Kaushalya, M.D.P.; Thilakarathna, W.D.N.; de Silva, N.M.T.; Kumara, N. (Staff Development Unit, Faculty of Commerce & Management Studies, University of Kelaniya, 2015)
    Our desire in writing Change Driven to success was to provide faculty with a developed teaching package that allows them to enhance students’ learning and application of knowledge in business management. Appropriate use ...
  • Computerized Accounting System Usage of Small & Medium Scale Enterprises in Sri Lanka 
    Weerasinghe, H.D.S.S.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Most of the researches were found that, Small and Medium Enterprises (SMEs) play a significant role in almost all economies. For developing countries it is more critical than developed countries. As a developing country SMEs ...
  • Corporate Social Responsibility and the Financial Performance of the S &P Sl Top 20 Companies in Sri Lanka 
    Lelwala, U.L.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    In present business context most of the business organizations are engaged in different kind of corporate social responsibility programmes voluntarily. There is no any law or government influence that the organizations ...
  • Effect of Credit Management on Profitability of Listed Companies in Sri Lanka 
    Samarkoon, R.M.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Credit management is a very important activity of any organization and it will be the reason to increase firm’s revenue and ultimately firm’s profitability. The purpose of this study is to identify the impact of credit ...
  • Effect of Working Capital Management on the Performance of Listed Food Beverage Companies in Sri Lanka 
    Silva, A.M.P.K.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This study investigated the relationship between the efficient working capital management and the performance of Food & Beverage Companies in Sri Lanka. To achieve the objectives of the study, the researcher used ...
  • Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs 
    Edirisinghe, K.E.I.K.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Small and Medium Enterprises (SMEs) play very important role in many countries including Sri Lanka, as it mostly contributes for the country's economic growth. Accounting Information Systems consider as a set of capital and ...
  • Impact of Corporate Social Responsibility on Firm Financial Performance: Evidence from the Listed Manufacturing Companies in Sri Lanka 
    Lakshitha, W.R.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    This study analyzes the relationship between corporate social responsibility (CSR) practices and Firm Financial Performance of the listed manufacturing companies in Sri Lanka with the utilization of data, obtained from ...
  • The Impact of Internal Corporate Governance on Convergence of IFRS: Evidence from Sri Lanka 
    Harshana, R.D.U.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    The convergence of International Accounting Standards (IAS) with International Financial Reporting Standards (IFRS) is an important debate among standards setters, policy makers, regulators, professional bodies and ...
  • The Impact of Trade Credit Usage on Firm’s Profitability of Listed Manufacturing Companies in Sri Lanka 
    Weerawickrama, V.L.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Trade credit has been recognized as a crucial source of short-term financing for listed manufacturing companies. A trade credit contract is a legally binding agreement between two parties that allows a buyer to purchase ...
  • Information Technology and its Implication on Internal Auditing in Sri Lankan Companies 
    Udayangani, M.A.S.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Information Technology (IT) is a very much important function in designing, implementing and directing many controls over the organizations’ business processes. Currently both internal & external auditing processes are ...
  • Internet Adoption in SMEs in Sri Lanka 
    Sudarshani, P.E.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    The growth of information technology in the business world is spreading at a phenomenal rate. The uses of the internet for e-commerce purposes have seen a high increase due to growth in websites for commercial purposes. ...
  • Quality of Loan Portfolio Management and Its Impact to the Financial Performance of Commercial Banks in Sri Lanka 
    Hewaarachchi, H.A.H.M.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    In today’s world, banking sector has become extremely competitive powerful industry, providing many services to the society. Careful management of banks’ loan portfolio is very much essential for their stability as ...
  • Recognition of Bearer Plants under Biological Asset or PPE 
    Rathnayake, N.O.P.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    Flora Exotics (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. The principal activity of the company is to grow and export horticultural products engendered from tissues ...
  • Revenue recognition of date on which the export sales in CIF term 
    Premarathna, P.V.I.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2014)
  • Service Quality, Client Satisfaction and Loyalty towards Audit Firms: Perception of Sri Lankan Companies 
    Sudusinghe, L.H.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    In the context of auditing, the quality of service provided by audit firms is a very important issue when signs of dissatisfaction with the services arise. In today, quality of services is an important element for enhancing ...
  • A Systematic Literature Review on Forensic Accounting 
    Wijerathna, A.G.H.S.K.; Perera, H.A.P.L. (11th International Conference on Business and Information (ICBI 2020), Colombo, Sri Lanka., 2020)
    The objective of this study is to systematically analyze the existing literature on forensic accounting and thereby identifying the existing gap in the forensic accounting literature. In the era of increasing accounting ...
  • Tax Practices in Sri Lanka: Evidence from Tax Payer’s Perception 
    Senevirathne, R.P.S.M.; Perera, H.A.P.L. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
    Tax payer plays a major role in the economy. The main purpose of this research was to identify taxpayer’s perception of current tax practices in Sri Lanka. The taxpayer perception is one of the most powerful variables ...
  • The Utilization of Generalized Audit Software (GAS) by Sri Lankan External Auditors 
    Senarathne, G.R.S.D.; Perera, H.A.P.L. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
    Generalized audit software is a tool used by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. The ...
  • Valuation of Biological Assets 
    Rajapaksha, S.R.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    ‘Green Acre Farms PLC’ is a listed company on Colombo Stock Exchange, which has the largest and most modern poultry hatcheries and breeder farms in Sri Lanka. In performing the operations, selective breeding, hatching ...

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