Volume 12 - Issue 2 - 2023
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/29356
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Item Factors Affecting to Work-Life Balance of Accountants: Evidence from Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Nishath, S. S.; Kamaldeen, M. N. F.Managing an appropriate balance between work and life has been an unending challenge for accounting professionals. The study aims to find out the impact of work environment, job burnout and demographic differences on the work-life balance of accounting professionals in Sri Lanka. The questionnaire was self-administrated and snowball sampling method was used. Data analysis was performed considering the mean, ANOVA test, Levene’s test for equality of variance and Pearson Correlation Coefficient. It was found that most accounting professionals in Sri Lanka don’t have a proper work-life balance. Work Environment factor had a positive impact on the work-life balance. The job burnout factor had a negative impact on the work-life balance. Further, there isn’t a difference in the work-life balance perspectives of male and female accounting professionals. The age of accounting professionals had no impact on work-life balance. And the marital status of accounting professionals had no impact on their work-life balance.Item The Impact of Organizational Identification and Moral Identity Centrality on Organizational Engagement of Millennials: The Moderating Effect of Work Values(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Udayangi, K. A. D. I.; Perera, G. A. T. R.This study investigates the moderating impact of work values of Millennials on their organizational engagement from a social identity perspective. Organizational engagement which is conceptualized as a dimension of engagement has been rather overlooked in literature. The study of Millennials’ work values and their impact on workplace attitudes and behaviour of Millennials is of timely importance given that they are becoming the largest generational cohort in global workforces. Social identity perspective is contemporarily applied in terms of various dimensions of engagement. The survey was conducted involving 285 Millennial MBA students in two of the leading universities in Sri Lanka, using a structured questionnaire. The data was analyzed using structural equation modeling. The results indicated no support for the premise that the work values of Millennials moderated the relationships between organizational identification or moral identity centrality and organizational engagement of Millennials. This study addresses the knowledge gap pertaining to the organizational engagement of Millennials and provides valuable insights into the work values of Millennials, through a social identity perspective. The findings imply that Millennials may not be different from others in terms of the relationships among organizational identification or moral identity centrality and engagement.Item Development of a Conceptual Framework Integrating Entrepreneurial Intention, Start-Up Preparation, and Start-Up Decision(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Silva, H.M.S.V.The fundamental goal of this study is to develop a conceptual framework that integrates entrepreneurial intention, startup preparation, and startup decision. Thus, the Systematic Literature Review (SLR) technique and article selection based on the PRISMA approach is applied in this study. Between 2000 and 2020, the study included 38 papers from well-known databases. After reviewing previous literature, this study identified seven research gaps. Eventually, it developed a conceptual framework with three contextual variables: perceived educational support, perceived relational support, perceived structural support with perceived behavioral control, entrepreneurship intention, start-up preparation, and start-up decision. This first study combines all seven variables, resulting in start-up decisions under a single framework. The essential constraints are relying on a few databases and using only 38 peer-reviewed publications published in scholarly journals and written in English. Furthermore, academic research articles published between 2000 and 2020 are excluded. This study proposes practitioners of the aspects required early in beginning a business, which supports formulating effective policies for prospective entrepreneurs to enhance economic growth and innovation at the firm and national levels.Item The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Karunarathne, W. V. A. D.; Weligamage, S. S.; Wanigasekara, W. A. D. K. J.This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Chamber of Commerce, 263 companies were selected as the sample. Value creation was measured through both non-financial value drivers and financial value drivers, which was an innovative feature of this study. The data was analyzed using multivariate analysis through Partial Least Square Structural Equation Modeling. The findings confirmed a partial mediation of knowledge management. Further, findings revealed a significant and positive impact of intellectual capital on value creation and a significant positive impact of intellectual capital on knowledge management. The impact of knowledge management on value creation was also a significant positive one.Item Impact of Financial Capability on Financial Stress of Small and Medium Entrepreneurs in Sri Lanka: Special Reference to the Western Province(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Jayasekara, B. E. A.A significant role is played by Small and Medium Enterprises in creating employment worldwide. Nevertheless, the sector has failed to achieve the desired level of growth despite its unexpected success as a result of significant issues dealt in each individual nation. The main limiting factor for the reduction in growth of Small and Medium Entrepreneurs is the level of financial stress encountered because of financial incapability and rising commitments. Hence the question surfaces on the impact of financial capability on financial stress of Small and Medium Entrepreneurs in Sri Lanka. The present research is primarily focused on measuring financial capability based on a variety of variables ranging from financial resources, financial self-efficacy and financial management competency. Small and Medium Entrepreneurs residing in three districts of the Western Province namely Colombo, Kalutara and Gampaha were chosen to collect the primary data by a questionnaire distributed and the required number of 250 respondents for the sample study were singled out by the stratified proportional random sampling method. Subsequently the data was analyzed using the IBM SPSS- 23 and AMOS. According to the study results, Small and Medium Entrepreneurs residing in Sri Lanka possess higher levels of financial capability and lower degree of financial stress. Further, the Small and Medium Entrepreneurs in Sri Lanka demonstrated a significant level of financial management competency, financial self-efficacy and a moderate number of financial resources. In conclusion the researcher concludes that financial capability has a direct moderate level significant negative impact on financial stress. Finally, study recommends SME should develop their financial skills and capabilities to overcome the financial stress.Item Mind, Body, Heart and Spirit: Leader Transformation and the Coming into Being of the Leader’s Creative Vision(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Gunawardena, H. P. G. V.; Jayakody, J. A. S. K.; Adikaram , A. S.This article aims to explore and discuss how the leader’s creative vision comes into being within the leader and how it triggers the attainment of organizational transformation. Adopting the embedded multiple case study approach, three descriptive cases (organizational transformation initiatives) were selected for the analysis. In-depth interviews were carried out with the leader of the organizational transformation initiatives and fifteen respondents involved in the transformations. Westley and Mintzberg’s Visionary Leadership Theory and Brook’s Theorem on Transformation were used as the theoretical lenses of the study. Findings indicate the transformation process through which the leader’s creative vision comes into being as an outcome of a ‘whole-person’ transformation involving the mind, body, heart, and spirit of the leader, which passes through the states of ‘active desire’, ‘intent’, ‘confidence’, and finally ‘action’ when the leader’s creative vision is shared with the followers. The contribution of these findings to theory and practice are also discussed.