Symposia & Conferences
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Item Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Edirisinghe, K.E.I.K.; Perera, H.A.P.L.Small and Medium Enterprises (SMEs) play very important role in many countries including Sri Lanka, as it mostly contributes for the country's economic growth. Accounting Information Systems consider as a set of capital and human resources within an organization and it is responsible for the preparation of financial information and also obtained the information from the collection and process of transaction data and provides more valuable information for decision makers, therefore it is very important to identify the factors influencing to efficiency of AIS. This study identifies the factors influencing to efficiency of Accounting Information System in Small and Medium Size Enterprises in Gampaha District. For this study, we used five main factors and nineteen sub factors under main factors. The data were collected using a standard questionnaire. Questionnaires were distributed among 80 companies in Gampaha district. Data were analyzed by using SPSS software. According to analysis, it was showed to that proper securities measure as highly influencing factor for the increase efficiency of Accounting Information System existing within SMEs with reference to Gampaha district. Based on the findings, some recommendations are given to increase the efficiency of existing AIS. Results of this study will help SMEs to understand the level of the efficiency of AIS.Item Impact of Outsourcing on Lead Time to Apparel Industry in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Perera, M.D.B.; Rajapaksha, U.G.Lead time is a main challenge that the apparel industry of Sri Lanka has to face due to rising markets, frequently changing fashion patterns and high competition in the industry both locally and internationally. Therefore, meeting customer demands at a minimum time is crucial. This research was conducted using a sample of 30 apparel organizations in the Colombo district on the basis of simple random sampling. Outsourcing of transportation, warehousing, procurement, sales & marketing and packaging are the independent variables while the dependent variable is reduction in lead time. To conduct the research, primary data was collected through interviews and a questionnaire filled by the management of the apparel organization. The statistical estimation of data is done by Ordinal Regression Logit Model. Researcher was able to identify a positive impact of outsourcing on lead time in terms of apparel industry and with reduction of lead time the organizational and industry performance improves.Item 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.Item Corporate governance issue to the business failure(Department of Accountancy, University of Kelaniya, 2015) Madhubhashini, H.M.T.S.Corporate governance is the process to control and direct the companies for long term results. There has been many ways to achieve this via good corporate governance but failure of some big companies raised various questions and issues. This study is motivated by the numerous reforms to strengthen the efficacy of corporate boards and their oversight committees, in the wake of high profile corporate failures. The empirical question, however, is whether recent proposals would enhance board and their committee effectiveness and in this way, reduce the likelihood of firm‘s failure. This study examines whether the composition, structure and functions of corporate boards and their interactions are related to the probability of corporate failure. The objective of this study is to find out the relationship between Corporate Governance issue and the Business Failure. As the methodology of this study, the all data will be collected through the secondary sources. The corporate governance will be measured by the terms; Accountability, Integrity, Transparency and Efficiency. The Business Failure will be measured by the Liquidity ratio, Defaulting long term loans, Continues losses, resigning top management people without refilling and over trading of the selected firms. The conclusion of this study is; there is a relationship between Corporate Governance and the Business Failure. Also there is a significant impact on Business Failure from the Corporate governance issue.Item FINANCIAL PRACTICES AND EFFICIENCY OF COOPERATIVE RURAL BANKS IN SRI LANKA(2010) Jayamaha, A.; Mula, J.M.Many small financial institutions (SFIs) in developing countries make great effort to provide efficient services to the poorhouse holders. It is generally accepted that maintaining the financial strength which is importance in corporate governance mechanism of institutions, has a close relationship with the efficiency of financial institutions, although they are small. However, there is a doubt of efficiency of SFIs in developing countries due to not maintaining appropriate financial practices. In Sri Lanka, recent collapses of many financial institutions also signal that they do not maintain sound financial practices. Cooperative rural banks in Sri Lanka (CRBs) one of the formal SFIs in Sri Lanka which serve a large number of customers, deal with a large amount of funds and have substantial contributions to the rural financial sector during the last four decades. This paper seeks to test financial strength of cooperative rural banks in Sri Lanka (CRBs) and whether these strengths have a significant impact on efficiency of these institutions. The financial strength of CRBs was assessed using ratios of capital adequacy, liquidity, asset quality, loan to deposit, profitability, loan portfolio yield, operational efficiency, and operational self-sufficiency. The efficiency of CRBs in Sri Lanka was examined by using Data Envelopment Analysis (DEA), a non-parametric analytic technique. Based on the data extracted from CRBs? financial statements, correlation coefficients showed that several financial practices have significant associations with the efficiency of CRBs in Sri Lanka. This confirms that efficient SFIs maintain sound financial practices which contribute to higher levels of efficiency.