Junior Research Symposia

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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.
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.
Adoption of information technology to productivity changes in the Sri Lankan banking industry
(Department of Accountancy, University of Kelaniya, 2015) Fernando, P.
The rapidly increasing use of computers in producing and delivering goods and services has spurred a large literature on the effects of information technologies (IT) on productivity growth (Casolaro & Gobbi, 2004). Information and communication technology (ICT) can be considered the key factor driving economic growth in industrial societies. Investing in IT is widely regarded as having enormous potential for reducing costs, enhancing productivity, and improving living standards (Hajl, Sims, & Ibragimov, 2013). In recent years, greater competition in SL banking has been driven by technological change, internationalization and globalization of financial services, higher demand for banking services and deregulation and privatization of the industry (Figueira, Nellis, & Parker, 2009). The Internet has provided an environment in which information can travel across organizational and geographical boundaries (Dasgupta, Sarkis, & Talluri, 1999). Comparison of ICT investment to all other expenditures connected with the production process illustrates the growing significance of ICT in the modern economy as a factor of production (Hajl, Sims, & Ibragimov, 2013). The purpose this research is to observe whether Information technology is an indicator of a poductivity. The sample for this research will be obtained from the Sri Lankan listed commercial banks. The objective of this research is to findout to identify relationship between information technology and productivity changes.
Adoption of Information Technology to Productivity of Sri Lankan Banking Industry
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Fernando, W.K.B.A.P.; Thilakarathne, C.R.
In the current context, the information technology has become one of the crucial elements in economic development and a backbone of knowledgebased economies in terms of operations, quality delivery of services and productivity of services. Information technology can improve bank performance in two ways: IT can reduce operational cost, and facilitate transactions among customers within the same network. Therefore, for a developing country like Sri Lanka, taking advantage of information technologies has become an increasing challenge. Since banks are spending increasing amounts of capital on information technology, it is very important to understand the relationship between information technology investment and bank productivity. Hence, regression model and the correlation technique are used to analyze the relationship between information technology and productivity. This paper presents the adoption of information technology to productivity in the banking industries in Sri Lanka and gives an insight into how productivity of banking has been enhanced via IT. The results are tested on a panel of 10 Sri Lankan banks over 6 years, during the period of 2009- 2014. From the analysis it was reviewed that the bank profits increment due to adoption of IT investment, reflecting positive network effects in this industry.
Adoption Potential of Fintech Services: A Study Based on Employees of the Financial Institutions in Sri Lanka
(Department of Finance, Faculty of Commerce and Management Studies University of Kelaniya Sri Lanka, 2024) Rathnayake, R.M.A.R.; Kethmi, G.A.P.
Introduction: FinTech can be identified as software, mobile applications, or any other technologies designed to enhance and automate conventional financial services for both consumers and enterprises. Sri Lanka which can be identified as a developing country, the adoption of FinTech would be a crucial factor to improve the economy of the country. This study was conducted to address the research problem of the adoption potential of fintech services in Sri Lanka. The main objective of the study is to examine the adoption potential of fintech services by using the perceptions of the employees of financial institutions in Sri Lanka. Methodology: Performance expectancy, effort expectancy, social influence, facilitating conditions, perceived reliability, added value, self-efficacy and nervousness are the independent variables used in this study and the dependent variable is the actual use of fintech. The data sample of the study is the employees of financial institutions, and the sample size was 384 employees. Data is collected by distributing questionnaires. A regression model is developed to achieve the objective using the SPSS software and further, reliability and validity of the data is investigated using the goodness of fit tests. Findings: According to the results, performance expectancy, effort expectancy, social influence, facilitating conditions, and perceived reliability have an impact on the actual fintech usage in Sri Lanka, while added value, self-efficacy and nervousness do not have a significant impact on the actual fintech usage in Sri Lanka. Conclusion: In conclusion, the study envisions that its findings will not only benefit the financial industry in Sri Lanka but also serve as a valuable reference for other sectors. The study aims to be a milestone, providing insights into the adoption potential of fintech services in Sri Lanka that can apply to other developing countries, thereby paving the way for future research in this evolving field. Even factors deemed insignificant in the current context should be monitored, as they may become influential in the future. Collaboration between the public and private sectors is deemed essential to achieve widespread fintech adoption.
Adoption to E-Banking Services by Banking Customers: With reference to Licensed Commercial Banks in Colombo District
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Subodha, R.A.K.; Weerasinghe, W.D.J.D.
Introduction: This study investigates factors influencing of Adoption of E-banking by Banking Customers in Sri Lanka with special reference to Colombo District. Accordingly, this study aims at examining the impact of subjective norms, the customer attitude and perceived behavioral control towards E banking on customer adoption in Sri Lanka. Design/Methodology/Approach: This study employs descriptive research design techniques in gathering, analyzing, interpreting and presenting the information. Also, study has used convenient sampling technique with a sample of 200 mobile banking users in Colombo district and the data is collected through a questionnaire. Findings: It has resulted a positive significant impact on customer adoption by e banking by Subjective Norms and Perceived Behavioral Control with R square value of 0.572%. The results and the findings of the study shows which variables have impact on customer adoption towards E Banking and how the age has been impacted on adoption towards E Banking in Sri Lanka. Conclusion: This study can be contributed to increase the adoption for E Banking Services in Sri Lanka.
Affect of internal audit on firms performance
(Department of Accountancy, University of Kelaniya, 2015) Dissanayake, W.G.P.K.
This study attempt to evaluate the relationships between the internal audits characteristics such as professional qualifications of the chief audit executive of the Internal Audit, size, experience, and qualification; and firm performance. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The Objective of this research to identify relationship between Internal Audit and Performance of Sri Lankan Organizations. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process. This study provides comprehensive oversights on the relationship between internal audit and firm performance.
Affective Commitment: The Role of Work Life Balance and Organizational Pride (With Special Reference to XYZ Glove Manufacturing Company in Sri Lanka)
(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, 2019) Nadeeshani, M.H.C.S.,; Nishanthi, H.M.
The current study tested the impact of work life balance (WLB) and organizational pride on affective commitment. Even though many determinants of affective commitment and WLB have been extendedly researched, the impact of organizational pride on these main variables were not greatly visible especially in terms of Sri Lankan context. Hence the main purpose of this research was to identify the impact of WLB on affective commitment by exploring the mediating mechanism of organizational pride. The current study is a cross sectional study comprising a sample of 134 junior executive and above level employees. The data were gathered using simple random sampling technique in XYZ Company. Primary data collected through a standard questionnaire distributed via google doc. and paper and pencil surveys. SPSS version 23 was incorporated for data analysis. The hypotheses were analyzed using the Pearson correlation coefficient, linear regression analysis. Findings revealed that WLB has a significant positive impact on affective commitment as well as organizational pride. Further, it was revealed that organizational pride has a significant impact on affective commitment of junior executive and above level employees in XYZ Company. Apart from that, organizational pride partially mediated the relationship between WLB and affective commitment. Thus all hypotheses were accepted. Organizational pride not previously research in collaboration with other variables. Hence, researchers recommended that to uplift the organizational pride would have a greater impact on creating the relationship between WLB and affective commitment.
An Analysis for Factors Affecting Switching Behaviour of Customer in General Insurance Industry in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Lakmali, G.G.T.; Samarawickrama, A.J.P.
Introduction: The purpose of this study is to identify the factors affect for customer switching in general insurance industry. To achieve this goal 120 questionnaires were distributed among customers who are the general insurance policyholders in Sri Lanka. This study is based on four factors that are affect to customer switching behavior and these factors were extracted from the literature. Design/Methodology/Approach: This study is based on four factors affecting customer switching behavior extracted from the literature. Customer switching is the dependent variable and customer satisfaction, switching cost, customer loyalty, and service quality are the independent variables. 120 questionnaires were distributed among customers who are the general insurance policyholders in Sri Lanka in order to collect data. Findings: The findings of this study disclosed that most important factors that are affect to the customer switching are, customer satisfaction and customer loyalty and the least important factors are, switching cost and the service quality. Conclusion: Insurance companies able to analyze the business with considered factors and predict the customer switching in near future. Researcher has identified customer satisfaction highly affect for the customer switching in general insurance industry referring regression analysis. Therefore, insurance companies have to give their more attention to satisfy customers.
An Analysis of Barriers Towards Customer Intention to Use Mobile Banking Service in Sri Lanka: With Special Reference to Galle City
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Maduwanthi, A.M.K.P.; Samarawickrama, A.J.P.
Introduction: This paper provides a summary on the research of an analysis of barriers towards customer intention to use Mobile Banking service in Sri Lanka with special reference to Galle City. The purpose of this paper is to analyse the impact of each barrier (usage barrier, value barrier, risk barrier, traditional barrier and image barrier) on customer intention to use Mobile Banking service. Design/Methodology/Approach: Descriptive research design is used to find out the relationship between barriers and customer intention to use Mobile banking service and research strategy is quantitative. Non- probability purposive sampling method is used, and sample is 250 banking customers in selected 5 licensed commercial banks. Primary data are collected by distributing questionnaire via online and collect data was analysed by using SPSS 23 package. Findings: Hypothesis on tradition barrier, usage barrier, image barrier and risk barrier were supported while only the hypothesis on value barrier was rejected. Conclusion: Tradition barrier, usage barrier, image barrier and risk barrier negatively and significantly impact on customer intention to use mobile banking service excluding value barrier which is insignificant. Mobile banking non- users’ intention to use mobile banking is impacted by these barriers relatively higher level than users’ intention to use mobile banking service in Sri Lanka.
An Analysis of Capital Structure and Its Impact on Performance: with Reference to Financial Institutions in Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Balendra, V.; Madurapperuma, M.W.
The capital structure of a firm is basically a combination of debt capital and equity capital. Which is deemed as appropriate to enhance its operations. A lot of investigations are being done on the implications of capital structure’s selection on organization’s value and its performance since the seminal work of Modigliani and Miller (1958). A wee little is empirically known about such implications in emerging economies such Sri Lanka. The purpose of this research is to explore empirically the impact of capital structure decisions on the financial sector organizations’ financial performance in Sri Lanka as one of emerging economies. Regression analysis is used in this research to identify the relationship between the leverage level and the performance of the financial institutions. Broad data covering the six year periods from 2009- 2015 of financial institutions in Sri Lanka are gathered and analyzed with the regression analysis. The data all are quantitative in nature and already available on Colombo stock exchange database (secondary evidence). There are sixty Financial Institutions in Sri Lanka and most of them are levered firms. Based on Return on Equity financial performance measurement and financial institutions’ leverage level the results revealed that leverage level has a weak level of negative impact and whilst controlling variable total assets has strong negative impact on organization’s financial performance.
Analysis of Consumer Behaviour on Food Restaurants in Sri Lanka (With Special Reference on Western Province)
(Department of Marketing Management, University of Kelaniya, 2016) Hansaka, W.A.S.P.; Jayarathne, W.A.
Restaurant sector has become one of the most popular business entities with the busy life of people all around the world. There are number of restaurants arise successfully in the Sri Lankan restaurant industry. The problem comes to the place where the reasons for their success and the customer satisfaction towards their service. Therefore this study is focus on analysis of factors which are influencing consumer behaviour on food restaurant industry. The primary objective of the study is to analyse the determinants/factors affect on consumer behaviour related to food restaurants in Sri Lanka with special reference to western province. The main idea is identified the factors affect on customer satisfaction in the restaurant industry and analyse in which context those factors are affect on the consumer behaviour. This study is based on quantitative research design. As the research subjects, considered as 150 individuals who are using restaurants in western province. For the purpose of analysis of data, the SPSS research analysis system was used. To analyse more qualitative data, Descriptive tools were used. Such as frequency counts, descriptive statistic, correlation analysis, mean scores, percentages and standard deviation were calculated to analyse the data collected using the questionnaire. Analysis of the data in the study indicated that considered independent variables positively affect on the dependent variable. In this research I selected consumer behaviour, food quality, service quality and advertising and promotions as variables. All the independent variables are positively affected on consumer behaviour of food restaurant in Sri Lanka with the special reference to western province.
The Analysis of Determinants of Profit Growth: Evidence from Sri Lankan Food, Beverage & Tobacco Companies Listed in Colombo Stock Exchange Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Devage, W.S.D.V.A.; Perera, P.A.S.D.
Purpose: The aim of this study is to estimate the impact of current ratio (CR), current liability to inventory (CLI), total asset turnover (TAT), net profit margin (NPM), sales growth (SG), and company size (FS) on profit growth (PG) of listed Food, Beverage & Tobacco Companies in Sri Lanka Design/Methodology/Approach: The study followed deductive research logic, positivism philosophy and a quantitative approach. A total of 50 Food, Beverage & Tobacco companies listed on the Colombo Stock Exchange (CSE) is considered as the population. The sample size of collecting data of 20 Food, Beverage & Tobacco companies were analyzed using a purposive sampling technique and the data estimation method used the random effect panel data regression model processed using STATA 16 application. Findings: Random effect model reveals that the CR and CLI ratios have a negative effect on PG, while the TAT, NPM, SG and firm size ratios have a positive effect. The study’s findings suggest that higher sales growth combined with efficient operations and low liquidity can lead to higher company profits. Also, it was found that except for the determinant Sales Growth (SG), all other variables had a statistically insignificant impact on Profit growth (PG). Originality: The researcher proved that CR, CLI, and sales growth ratios have a negative effect on profit growth while TAT, NPM, SG and FS have positive effect on profit growth.
Analysis of Human Resource Outsourcing Services in Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Rezana, N.F.; Rathnasiri, U.A.H.A.
Human Resource Outsourcing is a process in which the human resource activities of an organization are outsourced so as to concentrate on the organization`s core competencies. Also HR functions are complex and time consuming that it will create difficulty in managing other important areas. By HR outsourcing, this problem can be reduced which will improve effectiveness by focusing on what the organization is best at. It will also improve the flexibility of the organization to the fast changing business needs. The purpose of this study is to examine current and prospective HR outsourcing trends in Sri Lanka considering the factors underlined by an organization, in taking the decision of using HR outsourcing services from a third-party company. Data were collected from HR staff through a questionnaire-based survey using convenient sampling with random selection. Descriptive statistics were used to analyze the data. Findings revealed that there is an increasing demand in outsourcing Payroll function in present context. Further, there is a prospective trend in outsourcing Human Resource Information Systems (HRIS) and foreign workers management and expatriate management. Confidentiality and customer service are the most influential factors on HR outsourcing decision. Firm size and sector had negligible on the degree of HRO. More than half of the firms surveyed intended to do more outsourcing in the near future.
The Analysis of Physical Environment on Customer Revisit Intention through Customer Satisfaction with Special Reference to the Eco Lodges in Sri Lanka
(Department of Marketing Management, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2024) Fernando, J. F. S. P.; Medis, L. A. P.
This research is carried out to investigate the impact of the physical environment on customer revisit intention and the mediating effect of customer satisfaction, with special reference to the eco-lodges industry in Sri Lanka. Based on the nature of the research problem, convenience and judgmental sampling techniques were used to collect the primary data. A total of 423 consumers in Sri Lanka were selected for the sample from those who visited eco-lodges. Descriptive analysis was used to analyse the collected data for both the independent variable and dependent variable, and regression analysis and a one-sample test were adopted to test the hypotheses. According to the data analysis, the major findings indicate a less positive impact of design and ambient conditions on Eco Lodge’s industry customer satisfaction. Equipment also has a weakly negative impact on customer satisfaction. Also, the degree of social factors is high in Eco Lodge’s service stations in Sri Lanka. The analysis also confirmed that customer satisfaction mediates the relationship between the physical environment and customer revisit intention. This study contributes to the existing body of knowledge by highlighting the importance of each factor in the eco-lodges and hospitality sectors. Its application in the hospitality business and implications for future research are also discussed. Here, major research limitations are the restraint of the sampling coverage and the restriction on covering the valuable industries in Sri Lanka. The practical implications of this study highlight the value of the physical environment and emphasise the importance of customer satisfaction. Finally, the results provide detailed implications and a platform on which future research can be built. be built.
Analysis of Public Debt on Economic Growth in South Asian Countries
(Department of Finance, 2020) Munasinghe, S.D.
Introduction: This study analyses the long run relationship as well as the cause and effect of external debt and debt service on economic growth in South Asian countries including variables such as; interest payment, foreign Direct Investments (FDI), gross savings and net export to the model to prevent spuriousness of the outcomes. Design/ Methodology/ Approach: This research is directed by the neoclassic economic growth theory. The study use secondary data that have collected from World Bank (WB) and International Monetary Funds (IMF) by casing period from 1990 to 2018. The time series data of each country and panel data of South Asian region are analysed by applying advance econometrics techniques using e-views. Autoregressive distributed Lag (ARDL technique has implemented to identify the nature and extent of the association of each variable. Findings: Public debt has significant negative impact on economic growth rate of south Asian countries while Debt service has significant positive impact to the economic growth rate in south Asian countries. Conclusion: The nation should have directed borrowings to growth stimulating projects. Government must implement policies by guiding the uses of public debt to direct activities that will enhance economic growth.
Analysis of the Factors Affecting on the Employees Job Satisfaction with Special Reference to AIA Insurance Lanka Ltd
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Bopage, B.S.D.; Liyanage, M.L.D.C.J.
Purpose: The purpose of this research study is to analysis the impact of the factors affecting the employees’ job Satisfaction with special reference to AIA Insurance Lanka. Design/methodology/approach: In this study, the researcher used a quantitative approach. The independent variables of this study were job security, pay and promotion, health and safety, fairness and job training. The dependent variable was job satisfaction. Primary data were collected through a structured questionnaire distributed to the employees of AIA Insurance Lanka. The data gathered were analyzed using descriptive statistics and regression analysis using SPSS software. Findings: This survey found that job security, pay and promotion, health and safety, fairness and job training have positive relationship with the job satisfaction. Out that the salary (pay and promotion) of the employees has the strongest impact to the job satisfaction. The study has further provided recommendations to improve the level of job satisfaction to the said organization. Originality: This study has discovered a new finding about the relationship between job security, pay and promotion, health and safety, fairness and job training with the job satisfaction of AIA Insurance Lanka Ltd during the year 2022.
An Analysis on Sustainable Tourism Development in Sri Lanka (A study based on Stakeholders’ Attitudes and Actions).
(Department of Marketing Management, University of Kelaniya, 2016) Amzal, A.A.M.; Wijesundara, C.B.
This study presents a conceptual model for analyzing residents’ attitudes towards sustainable actions in tourism development; define whether there are different kinds of residents in coastal communities in Southern Sri Lanka who have different levels of care for sustainable actions in tourism development. In this study researcher has investigated to find out most significant dimension as community attachment, quality of life, land use, cultural offerings, government services and infrastructure and impacts of tourism; and residents’ attitudes towards sustainable tourism. The purpose of this study was to investigate the factors affecting the stakeholder’s attitudes towards sustainable actions in tourism development and to provide useful information to coastal tourism planners who are trying to incorporate sustainable actions in their societies. Descriptive research method was employed and self administrated questionnaire and face to face interview were used to gather primary data from the 100 respondents Cronbach's alpha has been used to test the reliability of gathered data. SPSS software was used for processing and analyzing the data. The indicators which represent each dimension have high/moderate relationship with the dependent variable and the influence made by each dimension for sustainable tourism explained with specific managerial implications.
Analyzing The Impact of Customers’ Behavioural Intention to The Use of Mobile Banking in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Amarasinghe, I.P.; Piyananda, S.D.P.
Introduction: Providing of different types of facilities is an essential factor towards the attractiveness of the customers in banking industry in Sri Lanka. This study attempts to identify the factors that influence the customer’s behavioral intention to use mobile banking applications in Sri Lanka. Design/Methodology/Approach: This study observed s perceived risk, trust, ease of use, usefulness, and the relative advantage as independent variables with behavioral intention to use mobile banking applications as the dependent variable. This is a quantitative study, and the sample will select according to the convenient sampling technique and a self-administered questionnaire will use for the purpose of collecting data. Correlation analysis and regression analysis were used to analyze the collected data. Findings: According to the R-square value in regression analysis 42.90% of variation in customers’ behavioral intention the o use mobile banking is affected by the change in independent variables. According to moderator analysis, age has become a significant moderator on the relationships between perceived trust, perceived usefulness, and perceived ease of use with customers’ behavioral intention to use mobile banking in Sri Lanka. Conclusion: The result emphasizes that the overall model is statistically significant, the researcher concludes that perceived usefulness is the only variable, which reported a significant impact t customers’ behavioral intention to use mobile banking and age has no significant moderation impact on the relationships between perceived risk and relative advantages with the dependent variable.