Commerce and Management
Permanent URI for this communityhttp://repository.kln.ac.lk/handle/123456789/140
Browse
8 results
Search Results
Item “Adapting to thrive”: SME entrepreneurial leadership for corporate sustainability—A case from Sri Lanka(Journal of the International Council for Small Business, 2025) Darshani, R. K. N. D.; Surangi, H. A. K. N. S.This study explores how entrepreneurial leadership shapes corporate sustainability practices in small and medium-sized enterprises (SMEs) within resource-constrained environments in developing economies. Adopting a qualitative single-case study design grounded in social constructivism, the research draws on data collected through six in-depth interviews, supplemented by nonparticipant observations and internal document analysis. Findings show that SME leaders blend transactional and ambidextrous–exploitative leadership styles to balance economic, social, and environmental goals. Rather than relying on resource-intensive innovation, leaders adopt cost-efficient, compliance-aligned strategies grounded in moral and relational obligations. This study expands entrepreneurial leadership theory by showing how hybrid leadership serves as a practical response to sustainability challenges in developing economies. It also provides useful guidance for aligning sustainability with both operational needs and institutional expectations.Item The Role of E-Learning in Promoting Social Capital through Changes in Entrepreneurial Behavior: A Case of SMEs.(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Nabavichashmi, S.; Feiz, D.; Nabavichashmi, A.The entrepreneurial behavior is the most important source of economic investment in today`s era. This valuable capital is necessary to create an extensive level of relationship based on reliability which is the same social capital. One way to improve the social capital through the entrepreneurial behavior is the development of electronic learning. The purpose of this paper is to examine the role of e-learning to improve the social capital through changes in entrepreneurial behavior. This applied research in terms of the research methodology is descriptive –survey method. The data of this study were collected through the questionnaires. The validity of the questionnaire was confirmed by the managers and specialist of SMEs, and its reliability was confirmed by the Cranach's alpha which was 0.81. Out of the labor population of the SMEs, the sample is 385 through the random selection. The collected data by using the structural equation modelling techniques and based on analysis of the LISREL software was done. The results of this study indicate that the E-learning improves entrepreneurial behavior and this valuable capital increases the worth of reliability or trust-based relationships for the social capital. Also, the E-learning directly affects upon the SMEs.Item A Study of Factors Affecting the Business Success of Tourism Related Small and Medium Enterprises (SMEs) in Sri Lanka (With Special Reference to Central Province).(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Raazim, M. A. M.; Gunaratne, Y. M. C.; Nawarathna, A. M. D. B.The tourism related SMEs are facing various challenges to survive in the market and they should have the ability to adapt to the changes in the modern world including Sri Lanka. Therefore, the objectives of this study are to identify the profile of Tourism related SME business operators, to determine the relationship between the business success factors and the business success and to identify the most influential factor which significantly affects the business success of Tourism related SMEs. Primary data collected by the author from 75 Tourism related SME business operators selected using convenience sampling method in Central Province is the main source of data. Quantitative data analysis method was deployed. Eight hypotheses were developed and the findings reflect that, positive relationship between business success factors and the business success except government support which shows the negative relationship and the most significant factor for the business success was SME business characteristics.Item SUCCESSFUL SUPPLY CHAIN MANAGEMENT STRATEGIES IN GARMENT MANUFACTURING AND EXPORTING SMES(Department of Marketing Management, University of Kelaniya,Sri Lanka., 2017) Herath, H.M.R.P.; Jackson, E.; Gorton, M.This research investigates the supply chain management (SCM) practices that have been successfully implemented by SMEs in the Sri Lankan garment exporting industry. A comprehensive literature review and initial telephone interviews revealed that generally the value added generated in garment manufacturing in Sri Lanka is low. Recognising this, the paper focuses on identifying the factors leading to improved value generation, drawing on case studies of three firms with ‘more successful’ SCM strategies, which are compared against ‘less successful’ counterparts. Multiple interviews were conducted with senior managers from each these three firms. The interviews were recorded, and transcribed verbatim and analysed using NVivo10 software together with documentary evidence collected. Theoretically derived and indigenous codes were used in combination as the coding strategy. The results of the data analysis suggested that successful SCM strategies which improve valued addition of the final garment products are: effective logistics cost management techniques, improved quality management, innovations in terms of designs and reduced product development times, low range of products, productive employees, and proper customer order path management.Item How Business Planning Affect on Financial Performance with regard to Sri Lankan Western Province Manufacturing SME’s(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Chathurika, H.A.H.; Gunasekara, U.L.T.P.This paper reports the impact of business planning on key financial performance in Sri Lankan Small and Medium Enterprises. Business planning is a critical activity and it is differently considered as an essential tool to initiate and manage a business successfully. The study expected to examine the availability and nature of the business plan and its impact on key financial performances of the businesses were evaluated. Major performance indicators such as ROI, Profit Growth Rate, Asset Turnover Ratio, Payback Period and Current ratio were measured against business planning. The data were collected through primary sources and secondary sources including journals, research papers and a questionnaire. Eighty entrepreneurs have been selected as the sample. The sample represented the manufacturing SMEs in urban areas in the Western Province since most of the rural SME’s rarely practice Business Planning. The study explored that the comprehensiveness of the Business Planning is at average level denotation that they prepare moderately comprehensive Business Plans. Further the results suggested that there is a significant relationship between the nature of the business plan and the financial performance of the business.Item Compliance with Section 23 of SLFRS for the SMEs 2011; Empirical Review on Small and Medium Sized Entity Enterprise (SMEs) Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Bandara, G.M.S.; Rathnasiri, U.A.H.A.The sector of Small and Medium Enterprises (SMEs) is said to be the backbone of all developed and developing nations. In spite of the level of development, SMEs play a pivotal role to generate economic wellbeing of a country. The Institute of Chartered Accountants of Sri Lanka (ICASL) adapted to this IFRS for SMEs to give the benefit of adopting with International accounting standards for SMEs in Sri Lanka. This Study examines the compliance with section 23 of SLFRSs for SMEs 2011 in Sri Lanka. The sample comprised of 15 SMEs which are operating in Gampaha and Colombo districts in the western province. A self-constructed compliance checklist and the compliance index were derived to denote the level of compliance among SMEs for the period of year2013 to 2015. The results revealed that slight increase of the compliance requirements under section 23 denoting 59%, 60% and 64% in 2013, 2014 and 2015 respectively. A significant noncompliance level was found with the general disclosures about revenue (Paragraph 23.30). Further, results of the study found that selected sample of entities have not engaged in transactions such as customer loyalty award relating transactions, exchange of goods during the past three years. The study examined there are misunderstanding relating to certain criteria of the section by preparers of financial statements. He study recommends policy makers to establish a proper monitoring mechanism to monitor the accounting practices and keep high level of compliance with the applicable accounting standards. Further it recommends standard setters to increase post investigations on compliance with accounting standards for SMEs.Item Challenges Faced by Sri Lankan Banks in Financing for Sustainable Growth in SME Sector(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Weerasekera, W.K.N.M.This research paper focused to address the supply side finance gap in banks’ perspective. The main objective of this study is to determine and explain the impact of the challenges relating to bank’s risk appetite, collateralized lending, cost implications of financing and expertise of bank officers in financing for a sustainable growth in SME sector. Hypotheses were developed based on empirical studies across the world and tested in Sri Lankan context. Likert scale was used to analyze the primary data collected from the survey to determine each hypothesis. The research revealed that all variables are related in bank financing for SMEs but only collateralized lending and expertise of bank officers are the significant challenges faced by banks in this business. The findings provide new insights to improve and encourage the performance of bank financing, recommending the intervention of regulators and policy makers to contribute to soften the negative impacts in SME lending.Item Impact of Capital Structure on Firm Performance: Evidence from Manufacturing Sector SMEs in UK(2015) Abeywardhana, D.K.Y.The purpose of this study is to investigate empirically the impact of capital structure on firm performance. This study examined the impact of capital structure on firm performance of manufacturing sector SMEs in UK for the period of 1998-2008. The authors hypothesize that there is a negative relationship between capital structure and firm performance. To examine the association, the authors run a Pearson correlation and multiple regression analysis. Results of this study reveals that there is a significant negative relationship between leverage and firm performance (ROA, ROCE), strong negative relationship between liquidity and firm performance and highly significant positive relationship between size and the firm performance. This study concluded that firms which perform well do not rely on debt capital and they finance their operations from retained earnings and specially SMEs have less access to external finance and face difficulties in borrowing funds. It is recommended that firm should establish the point at which the weighted average cost of capital is minimized and to maintain the optimal capital structure and thereby maximize the shareholders wealth