ICARE 2018
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/19607
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Item Factors Leading to Business Process Outsourcing Decisions in Sri Lankan Hotel Industry(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Geethika, B.K.S.; Gunasekara, U.L.T.P.This research tried to find the factors affecting to BPO (Business Process Outsourcing) decision in Sri Lankan Hotel Industry. Further the study expected to identify the activities which were highly possible for outsourcing decisions. By employing the resourced based view (RBV) as a theoretical basis, this study identified two important factors that lead to outsourcing decision in companies in hotel sector. It does so by describing some basic assumptions of the resource-based view. Two factors are proposed as determinant for outsourcing decision. They are company core competence and capability. Literature claimed that both of these two factors play an important part in the decision-making process in selecting an external provider for organizational activities. Sample consisted of six hotels which are ranked as 3-5 stars. Semi-structured interviews were used to gather primary data and the secondary data was obtained from relevant published reports written on evaluating the factors and areas of activities for outsourcing in the hotel industry. The executive categories of staff members who are responsible in making outsourcing decisions were interviewed. Finally, it was concluded that the factors: core competence and capability have a significant impact on the BPO decision and the hotels have been concentrating on their non-core functions such as hotel housekeeping and food and beverage, laundry and IT as possible outsourcing areas of activities. The study suggested managerial implications and future research directionsItem Relationship between CSR Activities and Financial Performance of the Companies in Sri Lanka(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Priyankara, S.D.K.; Gunasekara, U.L.T.P.The corporate business organizations tend to have more CSR activities, as a strategy for future benefits. But it is still unclear that whether these CSR activities add value to the firm performance on which this study mainly focused. The purpose of this study is to give both companies and investors a better insight into CSR efforts and show how these efforts may add value to the business. Hence, the results are valuable for both companies and investors, as well as for other stakeholders who are benefited from companies’ CSR efforts. This study gives an opinion about relationship between corporate social responsibility activities and financial performance of listed manufacturing companies in Sri Lanka. Data was collected from secondary sources such as annual reports, sustainability report and other related publications. Sample size of the study is all listed manufacturing companies in Colombo Stock Exchange and period covered from this study is from 2012-2017. Independent variable was measurement based on CSR checklist issued by Ceylon Chamber of Commerce. It includes measures of management involvement, market place, workplace CSR Practices, governance and legal issues, employee welfare, human resource practices, social and community. To measure the firm financial performance Return on Assets (ROA) was used. In describing the relationship between company CSR and performance descriptive analysis, correlation and Regression analysis are employed as statistical tools to analyze the data. The results show that there is a significant positive relationship between CSR activities and financial performance of listed manufacturing companies in Sri Lanka indicating that CSR acting as a tool for increasing company performance