Commerce and Management
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Item The Impact of Job Stress on Deviant Workplace Behaviour: A Study of Operational Level Employees of Comfort Apparel Solutions Company in Sri Lanka(Macrothink Institute, 2017) Silva, H. M. S. V.; Ranasinghe, R. M. I. D.Although the direct effect of job stress on deviant workplace behavior is well documented, previous theoretical explanations and empirical findings of the relationship has been inconsistent. Thereby, drawing on General Strain Theory the current study attempts to examine the effect of job stress on deviant workplace behavior by exploring the dimensions of job stress effect of work overload, role conflicts and role ambiguity. The study was quantitative and a cross-sectional survey design was followed. Data was collected through a structured questionnaire. Convenience sampling technique was applied to select the sample, and the final sample consisted of 200 operational level workers from Comfort Apparel Company in Sri Lanka. It was found that job stress is significantly impact on deviant workplace behavior. Further, work overload, role conflict and role ambiguity are found positive significant relationship with deviant workplace behavior. Nevertheless among the dimensions of job stress, work overload and role conflict are identified as dimensions which have significant impact on deviant workplace behavior, exempt role ambiguity. Finally, it is concluded that though role ambiguity causes to Deviant workplace behavior it has insignificant impact on deviant workplace behavior and work overload and role conflict have made significant impact on deviant work place of operational level employees of Comfort Apparel Solutions Company in Sri Lanka. The study concludes that job stressors must be considered when employees are performing deviant workplace behavior. It is suggested that managers and practitioners establish culture which free from job stressors to eliminate workplace deviance.Item Entrepreneurial intention and nascent entrepreneurial behaviour: the moderating effect of gender with Social Cognitive Career Theory and Social Role Theory(Springer Nature, 2025) Silva, H. M. S. V.; Pushpakumari, M. D.; Nishantha, B.This study investigated the nexus between entrepreneurial intention (EI) and nascent entrepreneurial behaviour (NEB) among Generation Z management undergraduates at state universities in Sri Lanka, with gender serving as a moderator on such ties, using two theories: Social Cognitive Career Theory and Social Role Theory. This study adopted a quantitative research methodology, collecting data from 1368 Generation Z management students with entrepreneurial education. The data were analysed using the partial least squares-structural equation modelling (PLS-SEM) approach and SmartPLS version 4.0. The results demonstrated that EI significantly impacted the NEB of the management undergraduates and further showed that gender is no longer a moderator in the relationship between EI and NEB. However, the simple slope analysis results implied that if the sample size is increased, gender may have a moderating effect on the relationship between entrepreneurial intention and nascent entrepreneurial behaviour. The study’s focus on the EI and NEB of management undergraduates in state universities is one of its drawbacks, as it may restrict how broadly the results can be applied in other university settings. The study also took a quantitative approach, which might have missed qualitative differences in undergraduates’ viewpoints. To overcome these constraints, future research might examine various geographic areas and use qualitative techniques to support undergraduates’ NEB fully. The studies provide implications for those who wish to deliver economic and advisory support for students’ viable business plans and government policymakers who want to support students’ EI and NEB to strengthen the process of creating new ventures.Item The Nexus between Cognitive factors, Entrepreneurial Intention and Nascent Entrepreneurial Behavior(RSIS International, 2025) Silva, H. M. S. V.; Pushpakumari, M. D.; Nishantha, B.This study examined the relationship between cognitive factors like Attitude towards Entrepreneurship (ATE), Perceived Behavioral Control (PBC) and Subjective Norms (SNs), Entrepreneurial Intention (EI), and Nascent Entrepreneurial Behaviour (NEB) among Generation Z management undergraduates at state universities in Sri Lanka with the support of two theories: Theory of Planned Behavior and the Social Cognitive Career Theory. Data from 1368 Generation Z management students who received entrepreneurial education while enrolled in university was gathered for this study using a quantitative research technique. With the aid of Smart-PLS version 4.0, Partial Least Squares-Structural Equation Modeling (PLS-SEM) methodology were used to analyse the data. The findings showed that EI significantly affected management undergraduates’ NEB. Additionally, the results verified that ATE and PBC significantly affect EI, while SNs do not affect EI. One of the study’s limitations is that it only looks at the EI and NEB of management undergraduates in Sri Lankan public universities, which may limit how widely the findings can be used in other contexts. Additionally, the study used a quantitative methodology, which may have overlooked qualitative variations in undergraduates’ perspectives. Future studies could look at different regions and employ qualitative or mixed methods to support undergraduates’ NEB completely and beyond these limitations. Government policymakers who want to support students’ EI and NEB to strengthen the process of creating new ventures, banks, financial institutions, and secondary and tertiary educational institutions that wish to provide economic and advisory support for students’ viable business plans are all affected by the studies. As a result, this study advances knowledge on how stakeholders might encourage management undergraduates to engage in early entrepreneurial activities, which boosts the nation’s GDP.Item A Measurement for the Construct of Entrepreneurial Education(2023) Silva, H. M. S. V.The intellectual puzzle exists to uncover whether the term entrepreneurial education has been defined in the existing literature more appropriately in today's business context. Moreover, a well-accepted definition and measurement for measuring entrepreneurial education must be needed. This paper attempts to develop a comprehensive definition of entrepreneurial education and a measurement of the construct. To do so, a desk research strategy is used. Initially, the study identified nine common characteristics through the content analysis of the explanations given by various scholars. Next, 29 items under three elements were developed using inductive and deductive approaches. Next, an online questionnaire was distributed among 163 randomly selected management university students. Finally, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) are performed. 22 items out of 29 loaded significantly on three factors. Finally, no validity concerns emerged, and all things were interpreted consistently across different situations according to the reliability results. As there is an absence of a comprehensive, timely definition and a measurement for the entrepreneurial education construct, this study bridges the knowledge gap in the entrepreneurial literature by providing a comprehensive definition and a measurement with 22 items.Item The Impact of Work Time on Work Family Conflicts: A Study of Nurses in a Leading Hospital in Central Province Sri Lanka(Macrothink Institute, 2017) Silva, H. M. S. V.; Dissanayake, D. M. K. M. K.The main purpose of the study was to identify whether work time impact on work family conflicts of nurses in a leading hospital of central province in Sri Lanka. It is generally accepted that work Schedules including shift work, night shifts, unpredictable hours, and long number of working hours constitute major work related conflicts based on Role theory and JD-R theory. Thus, problem of this study is to identify the impact of work time on work family conflicts of nurses in central province of Sri Lanka. The study was quantitative and a cross-sectional survey design was followed. Data was collected through a structured questionnaire. Convenience sampling technique was applied to select the sample, and the final sample consisted of 144 nurses from a leading hospital in central province. The data was analyzed using the computer based statistical data analysis package, SPSS(Statistical Package for Social Science)English version 20 and Correlation and Regression analysis used as analytical tools. Findings of the study revealed that there is an impact from work time on work family conflicts. Further the dimensions of the work time, Number of working hours and Work schedule impact on work family conflicts of nurses in the selected hospital in central province. It was concluded that there is a positive impact of work time on work family conflicts of nurses. Further, this study supported the managers of apparel firm to get strategic steps to increase organizational effectiveness of their organizations. Nurses are to be provided with greater choice in the number and times of shifts to be worked, with local management oversight to ensure fairness and equity in shift allocation across life stages. Traditional shift hours and patterns and work starting and finishing times should be systematically reviewed, and where necessary and feasible, adjusted to provide a better fit between work, childcare and school hours.Item BARRIERS RELATED TO BREAKING THROUGH THE GLASS CEILING OF FEMALE EXECUTIVES IN FINANCIAL INDUSTRY IN SRI LANKA(2013) Gamage, P. N.; Silva, H. M. S. V.This paper empirically investigates the barriers related to breaking through the glass ceiling of female executives in financial industry in Sri Lanka. The objectives of this study are, to identify the most prominent barrier with regard to breaking the glass ceiling , test the relationship between these barriers and possibility of breaking the glass ceiling and finally to recommend effective ways of breaking the glass ceiling. The researchers have identified three barriers as independent variables namely stereotyping and preconception of women’s role, sexual discrimination in the work place, attitudes towards women’s own jobs. The dependent variable of the study is possibility of breaking the glass ceiling. The data were collected from randomly selected sample of 100 female executives in five leading financial companies in Sri Lanka. The data were analyzed using Carl Pearson’s Coefficient of Correlation. The findings of the study reveal that there is a strong negative relationship between all three barriers and the possibility of breaking the glass ceiling. The most prominent and strong negative relationship being exhibited by stereotyping and preconception of women’s role.Item The impact of human resource competencies of front line employees on tourist arrivals of unclassified hotels in Western province, Sri Lanka(2017) Silva, H. M. S. V.; Madushani, R. A. I.The prime objective of this study is to examine the impact of Human Resource (HR) competencies of front line employees on tourist arrivals of unclassified hotels in western province in Sri Lanka. Thus, a comprehensive conceptual model was developed and tested on a survey strategy and 131 frontline employees were taken as the potential respondents for this research. The findings revealed that there is significant positive impact of HR competencies of front line employees on tourist arrivals of unclassified hotels in western province in Sri Lanka. Interpersonal skills and communication skills were only identified as the significant dimensions in HR competencies. This study limits only to five unclassified hotels in western province in Sri Lanka and was carried out only as a cross-sectional study. The study has highlighted the importance for managers in developing interpersonal and communication skills of front line employees to promote tourist arrivals and highlighted the necessity of skill assessment of front line employees to identify skill gap existing in them.Item Workplace Bullying on Employees’ Intention to Quit: A Study Among Sales Representatives in One of a Leading Sales and Distribution Company in Sri Lanka(Human Resource Management Academic Research Society, 2020) Silva, H. M. S. V.; Senarathna, P. V. N. N.This study has investigated the impact of workplace bullying on employee’s intention to quit from the position of sales representatives in one of a leading sales and distribution company in Sri Lanka. Further, this study has examined the moderating effect of perceived organizational support on the relationship between above two variables. This study is a quantitative study and carried out by following a deductive approach. Meanwhile, researcher has used sixty three respondents as the sample of the study and sample was selected based on simple random sampling method. Additionally, data was gathered through standard pre-tested questionnaire. The First hypothesis was tested using simple linear regression analysis and It was identified that there was a significance impact from workplace bullying on employee’s intention to quit from the position of sales representatives in this company. Afterwards the moderating impact of perceived organizational support on the relationship between workplace bullying and employee’s intention to quit was tested and it was concluded that perceived organizational support is no more a moderator in between these two variables. Thus, Hypothesis two was rejected so that these kinds of companies have to pay more attention on diminishing bullying attempts that employees experienced from their superiors and other workers rather than only considering in promoting supportive organization attitudes.Item An Examination of Performance Audit Principles in Public Sector Audit: An Interpretive Study in Bangladesh(Department of Accountancy, University of Kelaniya, Sri Lanka., 2024) Rajib, S. U.; Hoque, M.This paper aims to assess the principles of performance auditing (PA) in the public sector of Bangladesh. The PA is conducted by the supreme audit institution of the country, the Comptroller and Auditor General (OCAG). To attain the objective this study analyses all the performance auditing (PA) reports published by the OCAG. There are 19 published PA reports. The PA report has been classified into several principles, including the 3Es as suggested by the International Organization of Supreme Audit Institutions (INTOSAI). The level of compliance has been integrated into the classification scheme of the PA reports. The contents analysis demonstrates that Effectiveness has been addressed in the highest number of reports whereas Efficiency has not been addressed in any reports. The extended classifications (beyond 3Es) have been reflected in the PA reports rarely. In addition, compliance issues have been presented weakly in the reports. The findings have been analyzed in line with the contemporary studies in public sector auditing. Public sector auditing has been studied merely in developing countries. This study will contribute to this aspect. Moreover, the future potential research avenue has been explored in this study. The limitation of this study is confined in the number of reports which is 19. Therefore, these limited available data and the uniqueness of the developing country defy the generalization of the findings but can contribute to the PA research in developing countries.Item The Impact of Macroeconomic Stability on Commercial Bank Profitability: A Study of Sri Lanka(Department of Accountancy, University of Kelaniya, Sri Lanka., 2024) Rathnasiri, R. A.In today’s highly globalized and complex financial environment, it is crucial to examine the relationship between macroeconomic factors and the profitability of commercial banks. This paper investigates the impact of macroeconomic stability on the performance of commercial banks in Sri Lanka, arguing that such stability is particularly vital for the banking sector in this small economy. While the existing literature extensively explores both internal and external determinants of bank profitability, it predominantly focuses on developed nations. This study incorporates variables representing internal stability—economic growth, inflation rate, and interest rate—alongside the exchange rate as an external stability factor, all in relation to the profitability of commercial banks in Sri Lanka. The research framework is enriched by including non-performing loans as a mediating variable and bank size as a control variable, with return on equity used as a proxy for measuring profitability. Adopting a deductive approach, the study utilizes data from the annual reports of commercial banks and central bank publications for the period from 2010 to 2021, focusing on six systemically important banks based on asset holdings. The macro time series data is analyzed using a fixed random effects model. The results reveal that GDP growth, inflation rate, money supply, and bank size significantly positively impact bank profitability, while the exchange rate and non-performing loans exert a negative influence. This study concludes that enhancing bank profitability requires maintaining macroeconomic stability and outlines the policy challenges the Sri Lankan government must address to achieve such stability, ensuring the sustainability of the financial system.