Accountancy

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    Social Network of Entrepreneurs & Small Business Growth
    (Economic & social research Council, University of Oxford, UK, 2010) Madurapperuma, M.W.
    The use of social network is considered an important development factor for the entreprneursial firm. Previous research has focused on the role of the entrepreneur in network building or structural characteristics of networks. This study address the different questions: Do different types of network positions influence differently on firm performance? Which types of network positions are crucial to overcome growth barriers?
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    ‘Social Network of Entrepreneurs and Its impact of small business growth’
    (International Council for Small Business Word conference. Cincinnati, Ohio, USA., 2010) Madurapperuma, M.W.
    This paper explore the differences and similarities in the composition and structure of entrepreneurial social network at various stages of venture development and explore the impact of entrepreneurs social capital on business performance. Structural embedddeness (i.e. Configuration) of an entrepreneurs’ social network and the relational embeddedness (i.e.-strength) of those relations are considered. Based on 101 entrepreneurs in small retail businesses, this paper presents evidence indicating that different network configuration are associated with the mobilisation of different types of resources and also show different evolutions. Hierarchical regression results shows that after controlling for the most economic factors Strong diversified regular ties play a key role in explaining the business performance. This research contributes a deeper knowledge and understanding of network characteristics of small retail businesses for accessing resources which in turn influence on business performance.
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    Does culture impact on Social networks of ethnic, small business entrepreneurs?
    (2011) Madurapperuma, M.W.
    This paper examines ethnic entrepreneurship in Sri Lanka and the UK by investigating the relationship between the characteristics of ethnic business entrepreneurs and their entrepreneurial experiences. What is worth noting in this study is comparative perspective of composition of networks across cultures. The research will discuss the key themes such as the extent to which ethnic (immigrant) entrepreneurs are embedded in networks. These results have the potential to be generalisable to other similar context, for example South Asians in the US, Canada and Western Europe.
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    Impact of cultural and institutional differences on ethnic entrepreneurs finance network and its evolution: comparative study
    (2012) Madurapperuma, M.W.
    The purpose of this paper is to determine the formation of finance network of ethnic entrepreneurs and behaviour of this network on entrepreneurship. The study uses a purposive sampling method. The sample population was identified via developing contacts through the business community, advertisements in the local newspapers and respondents’ referral, the socalled snowball sampling method. The current study found that relational ties made a particularly noteworthy contribution to entrepreneurship for SL, compared to the UK. The results for this study show an increased understanding of the business surroundings for policy makers, NGOs, business support institutions and the ethnic entrepreneurs
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    An examination of accounting internship on subsequent academic performance
    (science publishing group, 2014) Thilakerathne, P.M.C.; Madurapperuma, M.W.
    Increasingly, internship has become an essential component of the undergraduate degree programmes. It provides students with a smooth transition from on-campus environment to the working environment. It is often viewed as a ‘win-win’ situation for both the intern and the intern’s employers. Students are able to learn about the profession and gain practical experience while simultaneously being able to reflect on what they have learned in the classroom. Employers benefit from internships because interns are sources of future employees. The relationship between Internship and academic performance on accounting degree is significantly under-researched. This paper examines the effect of accounting student internships on subsequent academic performance in one of the national universities in Sri Lanka. For this purpose post-internship course unit performance of students with accounting internship experience were considered. Readily available data on internship status, gender and prior achievement of accounting special degree undergraduates were used. Linear regression models were constructed using the data with undergraduates. Research finds that internships do a have a positive impact on learning and higher scores tend to have a higher GPA and gender is negatively correlated with GPA signaling that male students performed better than female students.