International Conference on Business and Information (ICBI)
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Item Corporate Sustainability Goal Setting of Indian Companies: An analysis of NIFTY 250 Companies(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Dr. Soha KhanTo embrace CSR in its entirety, businesses must understand it as a multilayered concept with four interrelated and often overlapping dimensions, namely, economic, legal, ethical, and philanthropic. Publishing of sustainability information and data into the mainstream report brings it to the attention of investors and shareholders and allows a wider, more sustainable conception of value to foster. As ESG and sustainability gain paramount importance globally, Indian enterprises are increasingly recognizing the importance of corporate sustainability goal setting, complying and revising those goals and their contribution to global SDGs, as a potential to drive positive impact, enhance transparency and foster value creation. The aim of this study is to investigate the degree to which businesses include environmental and social goals in their sustainability reports. This paper examines the status of sustainability targets set by Indian companies. Specifically, the trends of environment-related and social goals are analyzed by comparing the period of setting each goal over the five years from 2019 to 2023. The report also analyzes the status of Indian companies' commitment to the Sustainable Development Goals (SDGs) and their responses to each of the 17 goals from 2020 to 2023. The analysis shows that companies do set their sustainability targets for specific years, such as 2030, but the frequency of target revision is not as frequent as in ordinary medium-term management plans. While the setting of long-term targets was influenced by industry in terms of environment-related targets, there were few industry-specific characteristics in terms of social-related targets. The construction industry companies showed a high rate of disclosure and a long period for setting both environment and social-related targets. Since the United Nations approved the SDGs in 2015, Indian companies have been trying to more proactively reflect the SDGs in their business management, and the number of companies disclosing their commitment to the SDGs has been increasing. However, the priority has been placed on activities related to manufacturing and consumer responsibility, which are close to their core business, and on activities related to global warming. Through these studies, this paper attempts to contribute to the existing research on the status of setting sustainability goals by presenting evidence, especially in relation to corporate plans.Item Business Simulation Games in Innovation Management: A Systematic Literature Review(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) De Silva, T.R.; Yatigammana K.; Jeners, N.The use of business simulation games in organizational change and capacity building has grown significantly. Yet, a thorough understanding of how empirical studies on business simulation games contribute to innovation management remains elusive. To address this need, a systematic review was conducted, encompassing articles published between 2003 and 2023. A meticulous selection process yielded 23 empirical studies, employing the PRISMA model to shed light on the role of simulation games in innovation management. Through the synthesis of the gathered outcomes, it was conclusively established that simulation games serve to enhance requisite skills, instigate positive behavioural transformations, and validate the design process of simulation games. The research predominantly relied on experimental studies and Design-Based Research methods to substantiate these claims. Nevertheless, it is imperative to note that future investigations should establish wider generalizability of these findings and facilitate the creation of simulation games that closely mirror the innovation processes inherent within organizations. This study is significant as it is the first systematic review in this area. It enhances our understanding of the development of simulation games over the last twenty years and outlines directions for future research.Item Navigating Challenges and Nurturing Executive Talent: A Qualitative Inquiry on Executive Education Leading to a New 360- Degree Model for MBA Curricula(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Patabendige S. S. J.; Ekanayayake E. M. H. L.; Ekanayayake E. M. H. L.Amidst disruptions, innovations, and competition, businesses face increasing pressure to secure executives capable of managing these challenges and anticipating and proactively addressing new ones. This study aims to bridge the perceived gap between contemporary business challenges and skill demands with that of existing MBA programmes. More specifically, we focus on four key research questions: (i) What are the key challenges and complexities faced by modern businesses? (ii) What are the critical skills expected from business executives when tackling modern business challenges and complexities? (iii) How can executive education bridge skills gaps perceived by business executives? and (iv) How can business educators design better master’s programmes relevant to local and global challenges and complexities? A qualitative research design was employed in collecting and analysing data. Primary data was collected through four roundtable discussions with key stakeholders, including managing directors, CEOs, past and current MBA students, and MBA educators and secondary data was collected by listening to expert business educators through the analysis of MBA-related documentation from top universities. Our findings confirm significant gaps between contemporary business challenges, skills, circumstances, and educational demands that are either unsupported or under-supported by current business education offerings. Utilising these insights, we propose a new "360-degree Model for Executive Education," using 4Is - insights, impact, ideation, and influence to progressively transform learners into strategic business partners initially and business innovators subsequently. The paper contributes by providing empirical evidence of gaps in current executive education, enriching both theoretical and practical knowledge. Additionally, by introducing a new executive education model, we guide business educators in developing curricula that effectively upskill and reskill individuals, ensuring their success in future-proofing personal and organisational outcomes.Item Sensitivity of Green Finance to Environmental Sustainability(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Mohammad Talha; Nguyen-Quynh-Nhu Ngo; Ha PhamThis study investigates the impact of green finance on environmental sustainability across 136 countries spanning eight regions from 1960 to 2023. By employing robust regression models, including interaction terms to account for varying regional contexts, the research provides two key findings. First, green finance has a generally positive effect on environmental sustainability in the European Union and Western Europe, Eastern Europe and Central Asia, East Asia and the Pacific, North America, and South Asia. However, it shows a negative impact in Latin America and the Caribbean, the Middle East and North Africa, and Sub-Saharan Africa. Second, inflation moderates the effect of green finance on environmental sustainability, with its influence varying across different regions. This study contributes novel insights by revealing how green finance's effectiveness is contingent on regional economic conditions and inflationary pressures, offering a nuanced understanding of its role in promoting environmental sustainability globally.Item Predictors of Financial Behavior: Using the Theory of Planned Behaviour(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Tharshiga, P.The primary objective of the proposed study is to examine the predictors of financial behaviour in the Northern province of Sri Lanka. Previous studies' results have shown that these predictors are significantly associated with individual financial performance in managing personal finances. In Sri Lankan context, this study also provides important statistical evidence pointing to a potential future aging population issue, further underscoring the study’s relevance. The Theory of Planned Behavior (TPB) is used by the researcher for their financial context application. The relationship between attitude, subjective norm, perceived behavioural control and intention has been examined in relation to TPB framework, resulting in financial behaviour determinants. This research is therefore novel being the first one theoretically arguing for an expansion of the TPB model starting with financial knowledge in Northern Province, Sri Lanka. The TPB framework forms the foundation for investigating how financial knowledge influences financial behaviour through attitudes toward retirement, subjective norms, and perceived behavioural control, ultimately impacting intention. The researcher believed that the study will provide valuable insight to policymakers, academic groups, and practitioners. Additionally, by raising awareness about finance and retirement, the study is expected to offer meaningful contributions to society. The researchers also recommend that similar studies using these proxies should be conducted in other regions to expand the understanding of financial behavior.Item Customer Readiness and Adoption Potential of Fintech in Sri Lanka: An Empirical Investigation Using Online Platform(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Weerasinghe, K.G.; Hettiarachchi, T.R.; de Zoysa, R.P.S.; Kethmi, G.A.P.This study investigates the readiness of Sri Lankans to adopt fintech and explores its adoption potential. The research uses demography, financial health, financial literacy, e-readiness, mental preparedness, and overall sentiment toward fintech as independent variables, with Customer Fintech Usage (CFU) as the dependent variable. The objectives were to assess the relationships between these factors and fintech usage and to build an index representing fintech readiness. Data were gathered through a structured questionnaire from a sample of 396 respondents across all nine provinces of Sri Lanka, derived from an internet user population of 1,458,000 as of January 2023. Regression analysis revealed that while demographics and mental preparedness did not show significant relationships with fintech usage, financial health, financial literacy, e-readiness, and overall sentiment positively influenced CFU. The model accounts for 42.14% of the variability in fintech usage (R-squared = 0.4214). Additionally, the findings indicate that a Customer Fintech Readiness Index can be constructed based on the supported relationships. The findings indicate that although Sri Lanka’s current fintech readiness is relatively low, there is strong potential for growth in the future as these factors continue to evolve.Item Enhancing Online Shopping Behavior: A Deep Dive into Website Personalization, Usability, Content, and Trust Among Women, Sri Lanka(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Prasadani, V. D. A.; Niwarthana, H. W. R.With the increasing popularity of online shopping facilitated by the Internet, consumers are increasingly electing for the convenience and advantages offered by online platforms over traditional brick-and-mortar outlets. The research explores into the impact of Website Personalization (WEP), Website Usability (WEU), Website Content (WEC), and Website Trust (WET) on the Online Shopping Behavior (OSB) of the targeted demographic. The study employs rigorous methodologies to draw generalized conclusions based on the responses of 312 participants from the Central province. The sample respondents were selected through a convenience sampling method, comprising online retail customers who have either visited or made purchases from clothing websites. Results indicate a positive influence of WEP, WEU, WEC and WET on OSB, with significant relationships identified. Notably, WEU emerges as the most influential factor, as evidenced by its highest value in correlation analysis. The implications of the study's findings are discussed, and recommendations are provided based on the identified factors. The research contributes valuable insights to the understanding of OSB in the context of clothing websites, providing stakeholders with actionable information to enhance their platforms and better cater to the preferences and needs of Central province Sri Lankan female customers.Item The Impact of Quality of Occupational Health and Safety Practices on Job Performance among Operational Level Employees in Maritime Industry(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Devanga, R. A. Y.; Devadas, U. M.The purpose of this research is to examine the impact of the quality of occupational health and safety practices on job performance among operational level employees in the maritime industry. Extensive studies have been conducted on quality of occupational health and safety practices and job performance in the construction and hospital industries. However, there is limited research focus on the maritime industry. This research was conducted using a survey research methodology. Questionnaire was developed under standard measurement scales. The 135 selected sample was drawn from population using a simple random sampling technique. The collected data were analyzed using multiple linear regression analysis method. According to the output, the alternative hypothesis was tested and the result shows that the quality of occupational health and safety practices has a positive effect on job performance. Also, the level of quality of occupational health and safety practices and the level of job performance were moderate in the maritime industry. To overcome the limitations, future researchers can work on different type of employees including managers with the same theme, can examine other factors affecting job performance and increase the generalizability.Item Supervisory Styles and Their Impact on Affective Commitment: A Gender-Based Comparison of Non-Managerial Employees in the Apparel Industry in Western Province, Sri Lanka(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Sivapathasundharam, S.; Jayasekara, P.The study explores the impact of supervisory styles on affective commitment among non-managerial employees in the Sri Lankan apparel industry. This research addresses a critical gap by focusing on the Sri Lankan apparel industry, which struggles with affective commitment level of non-managerial employees. Additionally, this study has especially focused on whether male and female non-managerial employees have perceived supervisory style at work differently. Data were collected from 257 non-managerial employees across three knitted export organizations in Sri Lanka using validated scales for affective commitment, and supervisory styles while getting abusive supervision, task-oriented supervision and supportive supervision as dimensions of supervisory styles. Random sampling technique was adopted for the study. The methodological approach involved quantitative analysis to test the hypothesized relationships, utilizing principles from social exchange theory, particularly emphasizing exchange ideology. Statistical techniques, including regression analysis, and independent sample T-test were used to determine the impact of supervisory style on affective commitment. The findings highlight the critical need for organizations to address supervisory behaviour and foster positive social exchange to enhance employee commitment. In addition, gender alone is not sufficient to explain perception of supervisory styles. Therefore, the study also did not include other variables that may influence the difference in the perception of supervisory style.Item Academic Success among Trincomalee Campus Management Students: Exploring Academic Self-Efficacy, Technological Self- Efficacy and Prior Learning in Accounting Education(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-11) Delima, V. J.This study examines the multifaceted factors influencing academic success among first-year management students at Trincomalee Campus, Eastern University, Sri Lanka, focusing on the roles of Academic Self Efficacy, Technological Self Efficacy, and Prior Learning. Through a comprehensive analysis incorporating demographic profiles, survey responses, and regression modelling, the study elucidates the interplay between these variables and their impact on students' performance in accounting education. Results reveal a positive correlation between Academic self-efficacy, Technological self-efficacy, and academic success, underscoring the pivotal role of students' confidence in their academic abilities and technological proficiency. While Prior Learning also contributes to academic achievement, its influence appears comparatively weaker. These insights highlight the importance of cultivating a supportive learning environment that enhances students' confidence and proficiency in key academic and technological domains to optimize their academic outcomes in accounting education. The study contributes to the understanding of factors shaping academic success and informs targeted interventions aimed at fostering student empowerment and excellence in accounting education.