Junior Research Symposia
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Item The Study of Determinants of the Entrepreneurial Intention Among Undergraduates of Sri Lankan universities(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Lakshan, K.G.A.K.; Gunasekara, U.L.T.P.Today organizations are not only creating the innovative products and services but also creating innovative customer needs. “The Entrepreneurs” are the pioneers who open the doors to this strangeness and amazement. This study focuses on better understanding the main determinants of entrepreneurial intention among university students and to decide whether entrepreneurship education has an effect on such motivation. This study identifies the major determinants/factors which have an impact on the entrepreneurial intention or the motivation of the students of the Sri Lankan Universities to become an entrepreneur, while fulfilling the existing knowledge gap on this area with special reference to Sri Lankan context. Further, survey data collected from a sample of 150 students representing 04 main faculties state universities. In this questionnaire survey, entrepreneurial intention is taken as a function of entrepreneurship education, culture/country, personal role models, perception of motives, perception of barriers, structural support, relational support, perceived desirability, personal feasibility of starting a new business and personality traits. The results of the study may have valuable implications especially for the policy makers, academicians and educators.Item Relationship between Corporate social responsibility and Financial Performance in the listed company of Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Lakmal, J.M.D.D.; Gunasekara, U.L.T.P.Corporate Social Responsibility (CSR) is mostly discussed within the business community and many studies were undertaken in identifying new dimension of corporate social responsibility. Yet less agreement was shown among those studies indicates more to be done by further studies. Though CSR is mandatory in many countries, in Sri Lanka it is still not. At the same time over the past years, there has been a regular increase in CSR programs in Sri Lanka. This research covers the entire business sectors identified by Colombo Stock Exchange in Sri Lanka. The study investigates the relationship between corporate social responsibility and financial performance of the listed company assuming that CSR activities ultimately result in financial success in the organization. The study was based on secondary data obtained from annual reports of fifty companies which had highest market capitalization over the last five years (From 2015 to 2019). Accordingly, multiple regression technique was employed to identify the relationship between variables. This study has implications for managers, environment, community, consumers, employees, stakeholders, and future research in Sri Lanka. As well as growth in expenditures to enhance the social responsibility of proposes managers finds a benefit in CSR implementation.Item The Impact of IFRS Convergence on Impairment of Trade Receivables of Finance Companies(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Jayarathne, I.M.I.H.; Gunasekara, U.L.T.P.The IFRS convergence is an excellent decision to be in line with the global trend to enable a common language for financial reporting process. Due to this major breakthrough, companies in Sri Lanka can now enjoy a common, high quality and internationally accepted set of accounting and financial reporting standards. The convergence with the internationally accepted standards is also seen as an initiative to bring in ‘more credibility’ to financial reporting in the country. This study mainly focused on the Impact of IFRS Convergence on Impairment of Trade Receivables in financial companies in Sri Lanka. The pre-test and post-test methodology was applied to make a comparison between before and after the implementation of IFRS, and then to identify its impact on Impairment of Trade Receivables. Since most of finance companies undergo this matter as a major issue, the study is significant in evaluating the impact of IFRS Convergence, and find out any feasible solution for this issue. The findings showed that IFRS convergence negatively affect the companies’ impairment of trade receivables. Further it specifies that new transformation of accounting policies badly influence the key performance indicators, demonstrating that the investors should be attentive in the risk allied with trade debtors.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 The Impact of Leadership Styles on Employee Performance(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Chamika, M.W.; Gunasekara, U.L.T.P.The study expects to assess the effect of leadership styles on employee’ performance in banking industry. The main objective of the study is to examine the effect of different leadership styles specially transformational and transactional leadership styles on employee’ performance. A cross section descriptive survey research strategy was implemented in which 80 usable structured questionnaires were collected. The leadership styles were measured through the Multi factor Leadership Questionnaire developed by Avolio and Bass (1995), modified to fit the context of the study. Employees’ performance was measured by the performance scale of Yousef (2000). Pearson’s correlation and regression analysis were used to evaluate both relationships and effects as per the hypotheses of the study. The findings illustrate that transformational leadership style is the most exhibited style at the banks. Bank employee performance is above average and overall, transformational leadership style was found to be strongly correlated with employee performance. The results suggest that supervisors in banks need to use a lot of transformational leadership behaviors or rather embrace transactional leadership style. From the results, transformational leadership could have larger effects on employee productivity and quality of performance. It is recommended therefore that Transformational leadership is the most effective leadership style in improving employee performance.Item Factors Affecting Customer Preference for Internet Banking(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Madushanka, G.G.A.S.D.; Gunasekara, U.L.T.P.Internet banking is improving at a reasonable level in Sri Lanka compared to other countries. Banks are taking numerous steps to widen this concept among their customers. This study examined the factors affecting customer preferences for internet banking. Sample consisted of hundred and seventy customers of five commercial banks in Sri Lanka. Survey method was used for collecting data. Constructs such as convenience and flexibility, transaction related benefits and service security were taken in aligning with literature. Hence, the study will deepen the understanding of specific factors supporting customer adoption of internet banking in Sri Lanka. According to the findings convenience and flexibility and service security significantly affect customer preference and transaction related benefits are not significant to customer preference. Additionally, it was identified that lack of knowledge on facilities of e-banking compared to traditional banking is one of the prominent reason for less usage of Internet Banking in Sri Lanka. This research provides banking institutions with significant information on various aspects that need to be highlighted in their banking communications strategies to increase the adoption rate of internet banking services. Findings provide valuable insights to the banking industry and also urge upon reshaping their promotional strategy in relation to internet banking services.