Commerce and Management

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67 Years of Bibliometric Analysis on House Price Research
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Zainuddin, Zaemah; Subramaniam, Tanchini A/P; Yusof, Rosylin Md
The housing market plays a significant role in developing the country's economy in terms of the capital market, employment, financial wealth, and consumption by stimulating the business cycle determined by the government, suppliers, and banks/ financial institutions. Abundant evidence indicates that the housing market has been studied by many researchers worldwide. Nevertheless, the scope of these studies only analyzed one particular aspect: the house price and its characteristics/ determinants and failed to capture the interconnections of house price with other factors visually. Consequently, the objective of this study is to analyze and provide the current trends of publications on house price studies across the world using bibliometric analysis. In addition, the study is also mapping the network connections of the keyword "house price" with several factors. The application of Bibliometric analysis and VOSviewer in the housing market is relatively new and underdeveloped. The bibliometric, which is a qualitative analysis, contains several steps. First, the study identified the keyword "house price" to search for documents in the Scopus database. The search was carryout from 1954 to 13th February 2021. In the next step, based on the keyword, the documents were screened and identified for data processing, and the data were extracted from the database in CSV format. Finally, the data were imported into Microsoft Excel for further evaluation for data analysis and Scientometric analysis. For data analysis, a summary of statistics, publication trends, top journals, author and affiliation, highly cited citations, top keyword analysis, top funding sponsor, a publication based on the subject area, document types and publication based on the country were analyzed. As for scientometric analysis, the CSV file format was extracted from the Scopus database and analyzed using VOSviewer to visualize the network connection. The result of the study is divided into; 1) performance analysis, 2) science mapping and 3) network analysis. In performance analysis, 4,284 articles published on house price for the past 67 years with Professor Dr Rangan Gupta from the University of Pretoria, South Africa, published 684 articles with 7869 citations. As for science mapping, the most influential publication comes from the Journal of Real Estate Finance & Economics, with 169 articles or 24% of the total population. The common keywords found from house price literature are; â€œhouse priceâ€• (860-14%), housing market (839-14%) and "housing", and "price dynamicâ€• (428-7%). The network analysis reveals 70961 citations with 1059.12 cities per year, 16.59 cites per paper, 39834.94 cites per author, 2.26 author per paper with an hindex of 108 and g-index of 161. The collaborative authors are Gupta, R, Apergis, N and Chang T, while the most collaborative country is the USA. The analytical information that stipulates by bibliometric analysis and VOSviewer is highly comprehensive and can assist practitioners and researchers in researching house prices. Furthermore, this study provides insights into the current trend of research on house prices.
A CASE OF AN ACCOUNTANCY STUDY PROGRAMME IN SRI LANKA TO IMPROVE RELEVANCE AND QUALITY OF UNDERGRADUATE EDUCATION: A NEW DIMENSION ON INSTITUTIONAL VIEW
(2010) Senaratne, S.; Gunarathne, A.D.N.
The quality enhancement of undergraduate education is presently, a much discussed area in Sri Lanka, with the implementation of the World Bank funded Improving the Relevance and Quality of Undergraduate Education (IRQUE) Project. In this context, this study explores the case of IRQUE Project of Department of Accounting (DA), University of Sri Jayewardenepura (USJ) in relation to the institutionalization of good practices resulted through its interventions. The study examines the institutionalization of these practices in DA by drawing inferences from New Institutional Sociology (NIS) (Scapens,2006) with specific reference to the works of DiMaggio and Powell in relation to institutional isomorphism. The study finds that DA has developed and adopted many good practices through the interventions made through the IRQUE Project to improve the quality and relevance of B.Sc. Accounting (Special) Degree Programme. Further, the study suggests that institutionalization of these good practices in DA, reflects all three forms of isomorphism viz. coercive, mimetic and normative as proposed by DiMaggio and Powell (1983).
A Comparative Study of Corporate Social Responsibility in the Developed and Developing Countries
(2011) Welmilla, I.; Armstrong, A.; Heenatigala, K.; Tilakasiri, K.
This exploratory study examines the theoretical and practical comparison of the concept of CSR between the developed and developing countries with CSR definitions, frameworks and concepts being considered. In reviewing CSR literature on developed and developing world specially this study concerned the CSR practices and theoretical understanding between the two world. However, it is argued that the business and society in these countries have been rather misrepresented in their historical perceptions of CSR, and are now being misrepresented as having intentions other than philanthropic. To understand the CSR benefits, measurements and definitions also add to the concept of CSR. However, the major limitation of the study is that there is a dearth of research in CSR in the developing world which is still in its primary stage.
A Critical Analysis of The Information and Communication Technology (ICT) Education and Training in Vocational Education Sector in Sri Lanka
(2011) Perera, T.; Thelijjagoda, S.
The main objective of this research study is to investigate the usefulness of Information and Communication Technology (ICT) education in vocational education and training sector in Sri Lanka. It is at high importance that vocational education and training in Sri Lanka, both as a vital part of our education system and for its industrial competitiveness. The research critically analyses the present structure and process of ICT education on vocational education and training sector in Sri Lanka. According to the research findings the factors; quality of the ICT education, qualifications and competencies of the academic staff, ICT education facilities, and timely updated course syllabus are highly effecting the usefulness of ICT education on Technical Vocational Education and Training (TVET) sector. To achieve higher growth in the ICT education in vocational education and training sector, in future years, this paper concludes with a set of recommendations.
A Multivariate Cointegration Analysis of Inflation in Sri Lanka
(2011) Kesavarajah, M.
This study attempts to analyze the experience of inflation in Sri Lanka for the period 1978 to 2010 using the econometric framework of Johanson and Juselius cointegration approach, vector error correction model(VECM) and Granger causality analysis. The Annual time series data drawn from various annual reports of Central Bank of Sri Lanka were used in this study. The empirical results of the study indicate the existence of long run dynamic relationships among the variables. Vector error correction model shows that money supply growth, budget deficit, and exchange rate depreciation have significant positive effects on inflation. Evidence from Granger causality analysis suggests the existence of unidirectional causality from money supply to inflation, exchange rate to inflation and budget deficit to inflation is significant, while the causal relationship from inflation to money supply, exchange rate and budget deficit is insignificant. Hence, the results of this study emphasize the need to put in place a stable macroeconomic policy environment relating to these variables in an effort to maintain price stability, since low inflation would enhance economic growth.
A Narrative Exploration of Quality in Higher Education
(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-01) Chathurangani, D. S.; Wickramasinghe, C.N.
The pursuit of quality in higher education is a complex challenge driven by diverse stakeholder perspectives, such as staff, students, and employers. This study investigates quality in higher education through a narrative review of recent literature. The review explores the perceptions and implementations of quality initiatives across various contexts. The methodology includes a narrative review of journal articles published between 2014 and 2024, retrieved from databases. Key findings reveal a significant disconnect between stakeholders' definitions of quality, challenges balancing accountability with genuine improvement, and cultural and contextual barriers in applying Western quality models globally. The study underscores the necessity for a strategic approach that integrates quality processes to foster a culture of continuous improvement and academic excellence. It also reveals the emerging concept of quality work, which focuses on academic staff's practical, everyday efforts in enhancing educational quality and improving student achievement. The study contributes to the ongoing discourse on quality in higher education by identifying gaps in quality-related practices and proposing future research directions, including the role of cultural contexts and integrating quality enhancement processes for holistic institutional improvement and academic success.
A Strategy on Competitive Intelligence for the Sri Lankan Rubber Industry to Generate Potential Value
(2011) Ekanayake, S.; Abeysinghe, D.
The competitive intelligence (CI) is analyzed knowledge and foreknowledge having effective decision making powers to empower business innovative performance for evolution of market advantage and potential value. The competitive intelligence reins with power of knowledge: knowledge management influence business performance to protect intellectual capital vulnerable to competitor incursions, to receive intellectual benefits and appropriation to extract potential market value. The concept of ?competitive intelligence? came to light during an empirical investigation in the Sri Lanka rubber industry. The industry had developed its market advantage as ?latex crepe rubber?, but, had stagnated thereafter by trading it as a commodity. Nonexistence of industrial strategy and committed regulatory role for knowledge management in pursuance of competitive market intelligence had immobilized industrial innovation performance; thus preventing promotion of technological superiority and attainment of intellectual benefits for market advantage to extract potential market value. A qualitative inquiry to understand industry environmental phenomenon from industry practitioners and a quantitative inquiry on industrial performance and value generation was undertaken to arrive at conclusions. A strategic management focus in combination with competitive intelligence needs understanding by industry practitioners and academics to gather insights for potential value generation.
A Study on Consequences of Poverty : A Case Study in Vavuniya District of Sri Lanka
(2011) Phillip, P.G.; Arulrajah, J.A.
In 21st century, poverty still remains as the greatest challenge and threat to the first goal of the Development Goals (MDG) ?Eradicating extreme poverty and hunger?. The result show that the poverty head count index dropped down to 7.6 in 2009 (Department of Census and Statistics). But it is not only one dimension of poverty, there are many dimensions contributing to the people to becoming poor. Vavuniya District of northern Province was selected to analyze the Consequences of poverty. This study depends on primary and secondary data. Descriptive statistic analysis was used to analyze the result using SPSS 11.0. The results represent that the 75% of households among the 100 sample, major livelihood is the labor. 89% families? monthly income is between Rs 5000 to Rs 10000. This reflects the income poverty and deprivation. 71% of families? monthly spending is Rs 5000 to Rs 10000. This represents the less saving habit among the poor. 95% of families are do not own any paddy lands. Regarding to the education 92% of heads of the family has only primary education. 57% families haven?t got the electricity facilities and 100% of the sample facing problem with hospital accessibility. According to the cross checking among these variables, 75% labour families about 93% of them earning is between Rs 5000 ? 10000 and among the total agriculture families more than 93% of them earning the first range of income. 92% of the parents with primary education 83% of them earning is between the income range of Rs 5000 ? Rs 10000. Direct transfer benefits from the Food Stamp Program are progressive and have a greater impact on poverty than uniform allocations from the same budget. Economic growth could reduce poverty considerably. Development strategies should first focus on household level. Second is at the community level. Third is at the level of the state through provision of various welfare measures.
A Study on Customer Relationship Management Practices in Banking Sector- With Special Reference to Salem District, Tamil Nadu, India
(2011) Jayakumar, A.; Sathiya, N.
Banks play a vital role in the socio-economic development of our country. Banks offer several facilities to enhance the standard of living of our citizens. In the past, owing to lack of information and proper guidance, the general public could not avail the full benefits from the banking industries to improve their standard of living. It is now undeniable that the face of the Indian consumer is changing. This is reflected in the change in the income pattern of the urban household. The direct fallout of such a change will be the consumption patterns and hence, the banking habits of Indians, which will now be skewed towards retail-products. At the same time, India compares pretty poorly with the other economies of the world that are now becoming comparable in terms of spending patterns with the opening up of our economy. Customer service management is a key component of business today. The concept is very crucial as it incorporates customer, customer service, customer satisfaction, customer value, customer loyalty, customer retention, etc. In one word, it is linked to Customer Relationship Management (CRM) and Customer Experience Management (CEM). So far as jargons are concerned, more or less relationship Marketing, CRM and customer service management are interchangeably used. Relationship Marketing attracts maintains and enhances customer relationship
A Study on Human Resource Management and Organization Change with Specific Reference to Globalization in Various Organizations in Bangaluru City, India
(2011) Parvathy, L.; Ahmed, A.A.; Manjunath, R.L.
This study was undertaken to investigate the impact of the globalization on HRM and Organizational change. In the back drop of Liberalization, Privatization and Globalization there has been a tremendous change in work culture, behavior, expectations and the involvement of employees in an organization. There are some crucial questions which could not be answered. The fast changing economic and social scenario in India has brought to light many faces. It is observed that the organizations are finding it difficult to cope up with the change. Those organizations which are able to adapt themselves with the latest techniques and alter their traditional and regular practices according to the demanding situation could succeed in the market. Those who are not able to adapt will find it difficult to succeed. This research was done to study the impact of globalization on Human Resources Management. Apart from this the objectives were set accordingly to study the factors like competitiveness and cultural convergence and the results show that there is a positive relation between the variables. This research also implies the need of training leading to change management.
A STUDY ON INFLUENCE OF ADVERTISEMENT IN CONSUMER BRAND PREFERENCE (SPECIAL REFERENCE TO SOFT DRINK MARKET IN MANMUNNAI NORTH D.S DIVISION BATTICALOA)
(2010) Vivekananthan, V.
Measuring the influence of Advertisement in Consumer Brand Preference is very essential for every marketer. If advertisement does not create any positive change in consumers? brand preference, all the resources such as money, time and efforts spent on advertisement will go in vain. Most of the marketers use Advertisement as a tool to attract substantially new customers and to retain the existing customers. This research studies about the ?Influence of Advertisement in Consumer Brand Preference in the Soft Drink Market?, which is one of the most competitive markets in Batticaloa. Every Brand in this market use Advertisement as a major weapon to overcome the fierce Competition. There are numerous Advertisements of different Soft drink brands exposed in Television. But, the main thing here is, the marketer want to identify that, do all these advertisements positively influencing the consumers? brand preference. In order to study the influence of Advertisement in Consumer Brand Preference, three main variables are considered with appropriate dimensions. They are; Information, Communication and Comprehension. The structured questionnaire was used to collect primary data from 200 respondents. The study found that all three variables indicate high influence of Advertisement in consumer brand preference. Even though it has high influence in overall view, the advertiser wants to consider the indicators, which have low and moderate influence in their future developments of the Advertisements to maintain its position in the market in the long-run. Eventually, this study recommends some actions for improving the influence of Advertisement in consumer brand preference.
A Study on the factors that affect establishment of businesses by rural entrepreneurs
(2008) Siri, J.G.S.; Jayalal, S.
In Sri Lanka, as in other developing countries community development is considered as the development of the rural poor. It is estimated that 88% of the poor communities live in rural areas in Sri Lanka. Rural entrepreneur is a crucial entity of the rural community. As far as the economic development is concerned it is important to address their needs and problems when bridging the gap between poor and rich. A policy strategy recognizing the challenges facing rural entrepreneurs could do much to reduce the regional disparities and rural poverty in Sri Lanka. Rural entrepreneurship is one of the newest areas of research in the entrepreneurship field. It has become one of the significant supportive factors for rural economic development. This study which explored the factors that affect rural entrepreneurs was carried out in selected villages of seven districts namely Anuradhapura, Monaragala, Nuwara Eliya, Kegalle, Kaluthara, Puttalam and Ratnapura. The study covered the rural areas in each district. The Vidatha Resources Centers1, initiated by the government is facilitating technology transfer with a view to promote rural entrepreneurship. Even though many resources have been spent through the Vidatha Resources Centers, the majority of existing and potential entrepreneurs are yet to realize the way to run their business successfully. The main objective of this study was to identify the factors influencing rural entrepreneurs when establishing and expanding their business with a view to fill the knowledge gap in real problems of rural entrepreneurs to be addressed during the process of planning and thereby to maximize output from rural entrepreneurship development programmes. The research process was divided into two phases. In the first phase, secondary document analysis and informal interviews with key entities were carried out. The second phase was characterized by in-depth interviews with female and male entrepreneurs in rural villages, Science and Technology Officers and Field Officers at the Vidatha Resources Centers. The hypotheses tested were that, whether the level of education, age of the entrepreneur and a marketing plan at the beginning influence the success of the establishment and the level of income from the enterprise.Key findings of this study were that the level of education, age of the entrepreneur and a marketing plan at the beginning influence the success ofthe establishment and the level of income from the enterprise. Most of the entrepreneurs who had a marketing plan at the beginning (before establishing the enterprise) have been able to carry out their business successfully and withstand the market forces. It was found that previous experience in the relevant business field, gender of the entrepreneur, availability of new technology, limited access for micro-credits, availability of training programmes and lack of business development for service providers at rural level do not have a significant influence on the success or failure of the enterprise. Since majority of them have utilized their own savings to start up the enterprise, there is no significant influence of limited access to sources of micro credit at the point of establishing the business. However, it was observed that they face difficulties due to limited access to sources of micro-credits when they are going to expand their business further. The reasons for failure of enterprises were also surfaced in this study. Lack of training,difficulty to find a market, inability to find micro-credits and market competition are some of the reasons for failure as given by the entrepreneurs.
Academic Journey from China to Malaysia via Avid E-Education: The Multi-Layered International Business Model and Beyond
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Manoharan, Pravina; Rethinasamy, Souba
The year 2020 and 2021 have been a year of pandemonium as the Covid-19 pandemic drastically affected all forms of human interaction and mobility from travel, work conditions, economic sector, to social activities. The education sector has not been immune to these changes and the last one and a half years has seen many learning institutions shifting their conventional face to face mode of engagement to a virtual platform. Border closures and total lockdown around the world meant restricted travel for many students studying abroad. Thus, universities around the world resorted to offering online courses for their local as well as international students. This paper aims to provide a detailed description on the collaboration between a Malaysian public university and the industry to develop a comprehensive start-up Educational Technology (EdTech) platform called Avid Education. The collaboration is aimed at providing undergraduate and postgraduate academic support for students in China intending to pursue studies at Malaysian universities. The paper focuses on the creation of the business model of the platform and the various layers that contribute towards its successful execution. The Avid Education employed the On Demand Business Model that was spurred by the increased demand in student applications from China. The business collaboration was first established between the university and the industry to develop the Avid Education online platform. MOUs were then signed with student recruitment agents from Malaysia and China and the university to ensure a legal and steady flow of students. Module writers were engaged based on their vast expertise in teaching undergraduate and postgraduate courses. Bilingual teaching assistants and tutors were also hired to help students with their writing process. Based on the requests, three main modules were created, namely the postgraduate proposal writing module, undergraduate music module and English language proficiency enhancement module. Learning on the platform is delivered in three folds. Firstly, there are weekly live lectures taught by the module writers themselves with the presence of a bilingual teaching assistant. The content of selected topics is complemented by pre-recorded videos that are presented in a bilingual team-teaching format. This is then followed by one-to-one tutoring sessions with a bilingual English-Mandarin speaking tutor to assist the students and enhance their understanding of the module. The tutors consist of senior students who are given the opportunity to put their learning into practice and earn some pocket money as well. Assessments are presented in the form of gamification to keep learners engaged. At the end of the programme, the students are awarded a certificate by the university to acknowledge their successful completion of the module. In addition to the creation of the multi-layered business model and financial benefits, this paper will also discuss the educational benefits based on the findings from the feedback received from the first batch of students and how it has doubled their chances of gaining acceptance into public universities in Malaysia.
Academics and Digital Technologies at Work (Preliminary Stage)
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Arunasalam, Arual Dewi P.
Digital technologies are transforming education and dramatically increasing access that students have to global education, besides overcoming many limitations especially to students who are disadvantaged by traditional approaches to teaching. Academics can also harness digital technologies as a powerful educational tool which also allows for temporal and spatial flexibility. The COVID-19 pandemic, however, has forced both the student and academic to adapt quickly to the use of digital technologies especially in the unpresented push to online learning and teaching. Research suggests that the challenge to many lecturers in adopting digital technologies so quickly has been the lack of support in terms of training and resources provided. Limited research, however, has examined the impact on academics from international branch campuses that are blessed with an abundance of resources and support to help with online teaching. This study therefore aims to explore the impact of digital technologies in learning and teaching among academics from international branch campuses in Malaysia together with its impact on these academics' personal resources (e.g., time, energy, and frame of mind).
Acceptability of Artificial Intelligence-Based Customer Service Agents in the Service Industry
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2021) Abdullah, Valerie Chan Sue Lin; Ngelambong, Anderson; Kibat, Silverina Anabelle
An artificial intelligence-based customer service agent, commonly known as a chatbot, is gaining popularity in the service industry. A global survey of 3,525 respondents published by Statista (2020) revealed that most service organisations use chatbots to facilitate selfservice (78%), collect information to solve service cases (77%), and for customer service guidance (71%). Although there is a trend of increased usage of artificial intelligence (AI) as a viable alternative to human-based customer service, its acceptance among customers remains relatively poor. In another report, Statista (2021) revealed that 80 percent of customers still prefer to engage with an actual or human-based customer service agent as opposed to a virtual or artificial intelligent-based customer service agent. A review of the relevant literature shows that limited research has been done to evaluate customer feedback on artificial intelligence-based customer service agents in the airline industry. In the SouthEast Asian region, AI research is still in its infancy. No study has investigated the sentiment of customer acceptance of artificial intelligence-based applications in the airline industry using data collected from customer feedback on social media, especially in Malaysia. Thus, this study would be among the few that employ sentiment analysis as a novel approach to investigate customers' acceptance of artificial intelligence-based applications as customer service assistants in the airline industry. The study's main objective is to evaluate customer acceptance of artificial intelligence-based applications as customer service agents in the Malaysian airline industry using sentiment analysis. Chatbots are commonly used to automatically respond to users' questions and requests via chat interfaces. It is reported that companies find it is difficult to evaluate and compare various chatbot systems on their interaction with users (Mou et al., 2019). The study employs a two-step qualitative design approach to produce more in-depth and rich data, essential to improve understanding of the topic. The two steps include a sentiment analysis of customer feedback posted on social media and a thematic analysis of a semi-structured focus group interview. Based on a purposive non-random sampling, customer feedbacks posted on the selected airline companies from March 2020-March 2021 will be collected and analysed, followed by a series of semi-structured focus group interviews to validate the findings from the sentiment analysis. The participants for the semi-structured focus group interview are recruited based on a snowball sampling technique. Only individuals with experience with the selected airline company's artificial intelligence-based customer service agents are chosen for the study. The data is analysed using NVivo, a popular qualitative data analysis software. The study provides theoretical, methodological, and practical contributions to hospitality scholars and practitioners. The study would pave the way for a new and fertile area of research in artificial intelligence-based customer service agents, service management, and sentiment analysis of online customer feedback. The study's findings would assist service organisations in enhancing the performance of their artificial intelligence-based customer service agents. It is imperative since the increasing investment in artificial intelligence applications should benefit the service organisations and customer service experience.
Accountants’ Perception of Internal Control Problems Associated with the Use of Computerized Accounting Systems: Evidence from Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Wijesuriya, D.R.D.; Perera, H.A.P.L.
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 internal control problems associated with the use of computers and computer related systems. The main purpose of this study is to examine the accountants’ perception of internal control problems associated with the use of computerized accounting systems exist. For this study, the main instrument of data collection was the questionnaire. Data is collected from 84 accountants in selected companies covering different types of industries and Descriptive statistics such as frequency distributions, percentage distribution of responses, means, cross tabulation and ANOVA were used to analyze the data. The results indicate that there are internal control problems exist with the use of computerized accounting system in Sri Lankan companies. The major important problems are Unfamiliar user may enter incorrect data, Great potential for error by employees as a result of insufficient knowledge about the system ,Great speed of computers can be manipulated to the advantage of users, New sources and potential for errors are likely to arise in the: Hardware and software, Duties are concentrated within the computer (i.e. no separation of duties as in the manual system), Information can be changed without physical traces, concentrated information is easy to steal and Electronic information is easy to lose, Employees, customers and other users trust the computer output .However, they perceive that certain control procedures can be undertaken to overcome them such as authorized access to computers, Proper system design, Use physical controls and proper authorization, Use backup copies, only authorized people should have access to the records, Use physical control and cross-check and Use control totals to check computer results .It was found that the problems in the storage level are most frequently occurred internal control issues.
Accounting Based Performance Measures and Shareholder Value Creation: Evidence from Listed Companies in Colombo Stock Exchange
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Iroshani, M.B.M.; Rajapakse, R.M.A.D.P.
Rapid growth of investments in the market has led the “Shareholder Value Creation” being one of the most important and popular concept all over the world. Since the companies were highly attracted for creating shareholder value, the concept has become a critical component. Traditional Accounting Based Performance Measures were critiqued for reporting a low level correlation with shareholder value creation. Thus this study examines the relationship between Accounting Based Performance Measures and Shareholder Value Creation for selected Beverage, Food and Tobacco companies listed in Colombo Stock Exchange. Nineteen companies from the sector were selected as the sample for the study. Audited annual reports for 6 years from 2010 to 2015 were analyzed to collect data needed for the study. Market Value Added (MVA) was used as the proxy to Shareholder Value Creation Measures and Return on Equity (ROE), Earnings per Share (EPS) and Return on Assets were used as the Accounting Based Performance Measures. Simple Regression and Multiple Regressions were used to test specified four research objectives. Other than those methods Descriptive Statistics and Correlation analysis have been done. The research findings suggested that there was no strong significant relationship between Accounting Based Performance Measures and Shareholder Value Creation. In conclusion it is recommended to consider contemporary economic measures when making an investment rather than only considering the Accounting Based Performance Measures.
Accounting for goods sold with a right to return
(Department of Accountancy, University of Kelaniya, 2014) Jayarathna, H.P.S.M.; Karunarathne, W.V.A.D.
Accounting System on Polish Local Government in the Context of New Public Management
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Kowalczyk, M.
Accounting of the local government units in Poland has evolved within the last several years mainly and undoubtedly due to introduction of the New Public Management assumptions. The new concept of management implemented in the sector of public finances has significantly influenced on the accounting of local government. The purpose of the herein study is to demonstrate changes to the accounting of local government in Poland, which were caused by introduction of the New Public Management assumptions. On the basis of the research author will try to determine whether the changes introduced to the accounting of local government are beneficial and how they influence on the efficiency of operations. The object of the herein study is the accounting of public finances sector at the local level and the local government constitutes its subject. The article shall be elaborated with the use of literature research to demonstrate the evolution of accounting of local government in Poland within the last several years. The article will constitute of three parts. The first one presents the principles of operations of the local government in Poland. The second part concentrates on the core of New Public Management and its main assumptions. The further part constitutes critical analysis of assumptions of the new management concept on the basis of the literature in subject. The third part describes another changes to the accounting of local government in Poland which are being introduced.
Achieving Sustainable Development Goals by Implementing the Blue-Green Economic Provisions: An Analysis of Challenges and Opportunities of Sri Lanka
(Department of Finance, Faculty of Commerce and Management Studies University of Kelaniya Sri Lanka, 2024) Fazha, A.F.F.; Weligamage, S.S.
Introduction: The present study explores the potential of incorporating blue-green economic measures to drive sustainable development in Sri Lanka. The objectives encompass a comprehensive examination of policy and regulatory obstacles, economic challenges, and the exploration of potential pathways for both biodiversity preservation and economic expansion. Methodology: The materials and techniques used in this study are critical to comprehending the research procedure. A qualitative study based on secondary data was carried out, which included a thorough assessment of literature, policy papers, and reports on sustainable development in Sri Lanka. The research framework directed the collection and organization of pertinent data. This method allowed for a thorough analysis of the problems and possibilities related to blue-green economic arrangements. The study's qualitative orientation allowed for a detailed investigation, guaranteeing an extensive understanding of the complex interaction of economic, environmental, and social issues in the Sri Lankan setting. Findings: The findings indicate the presence of notable challenges in the form of current policies and economic limitations. However, they also shed light on encouraging opportunities to improve biodiversity and promote economic variety. This study undertakes a critical analysis of the obtained results, drawing comparisons to established knowledge in the field and addressing methodological critiques. Conclusion: The study's conclusions encompass a range of inferred principles, exceptions, theoretical and practical implications, as well as recommendations for future endeavours. The research presented in a comprehensive and structured manner contributes to the discourse on sustainable development in Sri Lanka. It highlights the potential efficacy of blue-green economic provisions in achieving broader developmental goals.