Commerce and Management

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    The Impact of Intellectual Capital on Firm’s Market Value and Financial Performance
    (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Ganegoda, G.P.S.K.; Karunarathna, W.V.A.D.
    Intellectual capital has a huge impact on the firms’ value creation process and it will also generate competitive advantage to the organization with the development of knowledge based economy. The study aims to identify the impact of intellectual capital on firm’s market value and financial performance of the bank, finance and insurance sector and manufacturing sector in Sri Lanka. Return on asset and market to book value are separately used as dependent variables. The Value Added Intellectual Coefficient (VAIC) method introduced by Pulic (2000) is used to measure the intellectual capital of the firm. The study used secondary data of 15 bank, finance and insurance sector companies and 15 manufacturing sector companies covering the period of 2012 to 2017. Data were analyzed using linear regression model and used E-Views software to perform statistical tests. The results revealed that intellectual capital significantly impact to the firm’s financial performance in bank, finance and insurance sector. However, according to the results there was no significant impact of intellectual capital on firm’s financial performance in manufacturing sector. Furthermore, intellectual capital has no significant impact on firm’s market value in both sectors
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    The effects of total quality management practices on the business performance and the reasons and the barriers to TQM practices of manufacturing companies in Sri Lanka
    (Department of Accountancy, University of Kelaniya, 2015) Kumari, S.A.L.N.
    Organizations in the world have been exploring ways of improving quality to increase business performance in order to gain competitive advantage (Ferdousi & Shabnam, 2013; Jha and Joshi, 2010). As a result of that many businesses in the world are practicing TQM in order to increase business performance and gain competitive advantage (Ferdousi & Shabnam, 2013). TQM is a business philosophy that would results in performance improvement (Lanarolle, Perera, & Yapa, 2014). Previous research on Total Quality Management (TQM) investigated that the relationship between TQM practices on business performance (Sadikoglu & Olcay, 2014; Joiner, 2006; Jaafreh & Al-abedallat, 2013; Ardestani & Amirzadeh, 2014). This study investigated that effect of TQM practices on various levels of business performance as well as the reasons and barriers of TQM practices of manufacturing firms in Sri Lanka. The primary objective of this research is to find out the effects of Total Quality Management (TQM) practices on various levels of business performance. The secondary objectives are investigating the reasons and barriers in implementing Total Quality Management (TQM) practices of manufacturing firms in Sri Lanka. For investigating that expected to use appropriate analytical techniques and statistical analysis methods such as exploratory factor analysis, tests for reliability and validity of the constructs, correlation and multiple regression analysis. The sample was selected from the members of Sri Lanka Standards Institution and manufacturing firms in Sri Lanka. Conceptual framework and hypothesis are tested by using cross-sectional mail survey via questionnaire. Further these data collected through manufacturing firms operate in Sri Lanka. The research is basically based on the primary data by collected information such as questionnaire survey, email, fax or face- to-face meeting. Additionally, this expected to use secondary data also i.e. prior research articles, Conference proceedings, Books and annual reports. The test of schematic diagram supports the proposed hypotheses. This study expected to investigate the effect of TQM index on business performance. By analyzing these data using SPSS software supports to build strong positive relationship between total quality management practices and business performance in manufacturing companies in Sri Lanka. And this support to identify reasons and barriers to TQM practices in manufacturing companies in Sri Lanka.