International Conference in Accounting Researchers and Educators (ICARE)
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Item The Impact of Perceived Retaliation Threat on Whistleblowing Intention in Sri Lankan Banking Industry(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Kulathunga, Y.O.; Gunasekare, U.L.T.P.This study examines the factors influencing whistleblowing intentions in the Sri Lankan Banking Industry, focusing on the role of perceived retaliation threat compared to attitudes and subjective norms. Using a quantitative research approach, data was collected and analyzed through correlation and regression analyses to test the hypotheses of the study. The findings reveal that both attitudes and subjective norms positively influence whistleblowing intentions, with subjective norms emerging as a stronger predictor. Contrary to the existing literature perceived retaliation threat, negatively correlated with whistleblowing intention, showing that it did not significantly predict the intention to blow the whistle. This study suggests that in the context of the Sri Lankan Banking Industry, positive attitudes and the perception of supportive social norms are more influential in shaping an individual's intention to engage in whistleblowing than the fear of retaliation. The study's results contribute to the understanding of whistleblowing dynamics in a specific cultural and professional context, highlighting the importance of fostering positive organizational cultures and supportive social environments to encourage ethical whistleblowing practices. These insights are crucial for developing effective strategies and policies to support and protect whistleblowers in the banking sector.Item Organization Culture and its Impact on Firm Performance with Special Reference to Listed 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) Minzan, M.N.M.; Gunasekare, U.L.T.P.The goal of this study is to identify the impact of organization culture on firm performance in listed companies in Sri Lanka. Further we set apart the findings relating to different industries and compared how firm performance changes in manufacturing and service organization as culture differs. The purpose of this study to know; how culture of an organization assists or hinders the organizational performance. Return on Investment and earning per share was used to measure the organizational performance. Our main focus is on Hofstede's cultural dimensions theory and its role in increase organizational performance. Structured questionnaire used, which consisted of four parts of Hofstede’s culture dimensions (power distance, uncertainty avoidance, individualism and masculinity) were employed. The samples was selected through random stratified sampling at sample size of 50 with companies covering both service and manufacturing industries in western region and survey data use from around 150 respondent which include both manager and employees. Quantitative research approach was followed and adopted survey method in which a questionnaire is used to collect the data. Regression and mean models used to test the research hypothecs. The study variables consisted of both dependent variables and independent variables, with organization culture being the independent variable and performance as dependent variable. The findings revealed that culture has a strong impact on company financial performance while uncertainty avoidance and power distance clearly indicated major association with organizational cultureItem Corporate Social Responsibility and Financial Performance of Listed Food and Beverage Tobacco 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) Thilakshi, T.N.H.; Gunasekare, U.L.T.P.CSR has become a greater important area of research among researches in the financial area in recent years. Most of entities perform CSR activities for its stakeholders than shareholders. This has led to the emergence of new dimension in financial reporting known as social responsibility reporting. It is not mandatory in Sri Lanka as in many other countries. Hence CSR disclosures are provided in the voluntary disclosures (Abeysinghe & Basnayake, 2013). This study was carried out to identify the level of CSR disclosure and its relationship with financial performance in listed Food and beverages tobacco sector companies in Sri Lanka. Study consisted 15 food and beverages tobacco sector companies as the sample. The study was carried out using secondary data. Data were obtained by using annual reports of the selected companies over the last ten years starting from 2008 to 2017. The financial performance of the companies was measure by using ROE. CSR disclosure was measured by using Global Reporting Initiatives (GRI G4 guidelines). The results revealed that the level of CSR disclosure in food and beverages tobacco sector companies in Sri Lanka was at moderate level. The level of CSR disclosure for last ten years was positive and with incremental trend. CSR subcategories (Social, Environment) also had positive incremental trend except economic categories. Finally study showed that level of corporate social responsibility disclosure was, significantly related with corporate financial performance in food and beverages tobacco sector companies in Sri Lanka. Also level of disclosure of CSR subs categories (social, environmental & economic) and financial performance has a positive relationship with each otherItem Critical Leadership Qualities for Good Corporate Governance(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Gunasekare, U.L.T.P.Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders – shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate Leadership need to be attentive in effecting good corporate governance and for this purpose they should possess specific leadership characteristics. The goal of this paper is to analyze the concept of good governance and the concept of leadership to propose specific leadership characteristics to strengthen good corporate governance. This study is significant in recruiting corporate leaders, training and motivating them for the betterment of the good corporate governance in the business world today. Scientific literature analysis was the main methodology employed in this regard and it is indicated that competence, accountability, integrity, relationships, values and steadiness are essential leadership qualities in effecting good corporate governance.