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Recent submissions

International Conference in Accounting Researchers and Educators (ICARE): Recent submissions

Now showing items 1-20 of 436

The Impact of Environmental Management Practices on the Organizational Performance of the Hotel Industry of Western Province in Sri Lanka

Mahakumara, V.R.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research article was designed to explore the Environment Management Practices (EMP) performed by the Western Province hotels in Sri Lanka and to identify the relationship that these practices have with the organizational ...
Impact of Strategic Management Accounting Practices on Financial Performance in Listed Manufacturing Companies in Sri Lanka

Madushika, S.M.T.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Accounting focused on management or related to management functions is known as strategic management accounting. The function of a management accountant in a company and management accounting procedures are both being ...
Impact of Environmental Management Practices on the Financial Performance; Evidence from Listed Manufacturing Companies in Sri Lanka

Madushani, W.W.C.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This research aims to investigate the relationship between environmental management practices and financial performance in the context of Sri Lanka's manufacturing industry. Focusing on manufacturing companies listed on ...
The Impact of Information Technology Usage on Tax Management

Madushan, R.D.S.D.; Rajapaksha, R.M.D.A.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study examines the transformative impact of information technology on tax management in the Sri Lankan corporate sector. In the contemporary world, information technology has a wide presence and assumes a unique role ...
The Impact of Environmental Sustainability on Financial Performance in the Food, Beverage, and Tobacco Industry in Sri Lanka

Madhuwanthi, P.V.D.S.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study investigates the Impact of Environmental Sustainability (ES) on Financial Performance (FP) in the Food, Beverage, and Tobacco (FBT) industry in Sri Lanka. Sustainability, as defined by Clough (2006) and Tatlici ...
The Impact of Firm-Specific Factors on Environmental, Social and Governance Reporting in Sri Lanka: Evidence from Listed Manufacturing Sector Companies of Colombo Stock Exchange

Madhuwanthi, M.N.G.G.H.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main aim of this study is to identify the impact of firm-specific factors on Environmental, Social, and Governance Reporting (ESG) in manufacturing sector companies in the Colombo Stock Exchange (CSE). This paper ...
Determinants of Financial Literacy of Management Undergraduates; Evidence from University of Kelaniya

Madhushika, D.L.D.; Perera, W.T.N.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Financial literacy is the ability of individuals to manage their finances, make wise financial decisions, and establish long-term plans. The significance of financial literacy has increased as economies change, and financial ...
The Impact of Working Capital Management on Firm’s Profitability: Listed Companies in Sri Lankan Context

Madushanka, R.M.D.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Efficient working capital management plays a pivotal role in determining a firm's financial health and overall profitability. This study investigates the relationship between working capital management and the profitability ...
The Impact of Corporate Characteristics on Sustainability Reporting Listed in the Colombo Stock Exchange

Madushan, M.M.V.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The term “corporate sustainability” describes a new corporate management model. These include the linkages between environmental, social, and economic issues as well as long-term perspectives. The goal is to provide long-term ...
Impact of Audit Committee Characteristics on Bank Performance: Evidence from Licensed Commercial Banks Listed in CSE

Madampage, D.I.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The audit committee is a critical component of corporate governance, playing a pivotal role in ensuring the integrity and transparency of financial reporting within an organization. Because audit committee characteristics ...
The Effect of Liquidity Management on Finance Distress in Listed Non-financial Companies in Sri Lanka

Madadeniya, M.G.P.M.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study aims to evaluate the effect of liquidity management on financial distress in listed non-financial companies on the Colombo Stock Exchange (CSE) under the highest market capitalization. The sample of this study ...
Impact of Inflation Targeting Monetary Policy on Economic Growth in Sri Lanka

Leon, P.P.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This paper investigates the impact of inflation-targeting monetary policy on economic growth in Sri Lanka. The objective of this paper is to assess the effects of monetary policy on key macroeconomic variables in the small ...
The Impact of Audit Quality on Financial Performance of Listed Finance Companies in Sri Lanka

Kumari, M.D.S.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

In Sri Lanka's dynamic financial sector, the link between audit quality and the performance of listed finance companies is a critical research focus. Exploring how audit quality shapes performance is essential for effective ...
The Impact of Perceived Retaliation Threat on Whistleblowing Intention in Sri Lankan Banking Industry

Kulathunga, Y.O.; Gunasekare, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study examines the factors influencing whistleblowing intentions in the Sri Lankan Banking Industry, focusing on the role of perceived retaliation threat compared to attitudes and subjective norms. Using a quantitative ...
The Impact of Accounting Software on Business Performance: The Perspective of SME’s Accounting Professionals in Sri Lanka

Kularathna, J.A.R.M.; Perera, P.R.M.R. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Most small and medium Enterprises use accounting software for their day-to-day operational work with the growth of technology. This study examines the significant effects that accounting software has on business performance ...
Factors Influence Foreign Portfolio Investment in the Colombo Stock Exchange

Kodithuwakku, I.P.; Rajapaksha, R.M.D.A.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Foreign investment is a major driver of global economic growth. Foreign portfolio investment, as part of foreign investment, plays an important role in the economy. Foreign portfolio investment influencing factors are ...
The Impact of E-Banking Practices on Customer Satisfaction in Public Sector Banks in Sri Lanka

Jayarathna, H.A.S.U.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

An extensive literature review was conducted to understand the existing knowledge, theories and practices regarding e-banking practices, customer satisfaction and public sector banking industry in Sri Lanka. This was the ...
The Relevance of Accounting Information to Stock Price, A Study of Listed Hotel & Travel Companies in Sri Lanka

Khan, A.K.M.A.; Madurapperuma, M.W. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study looks at the impact of accounting information on the stock prices of listed travel and hotel companies in Sri Lanka during Eleven years, from 2013 to 2023, and its value significance. This analysis attempts to ...
Assessing the Impact of Skills on the Effectiveness of Internal Audit: Empirical Evidence from Sri Lanka

Kavinda, S.J.M.I.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

In the dominion of Sri Lankan audit practices, this research endeavors to dissect the elaborate interaction between professional, interpersonal, technical, and audit-specific skills and their influence on the effectiveness ...
Determinants of Non-Performing Loans in Listed Commercial Banks in Sri Lanka: A Comparison between Pre- and Post-Covid-19 Period

Kaushalya, R.D.A.; Karunarathne, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The Listed Commercial Banks in Sri Lanka play a critical role in the economy. They handle financial intermediation processes. The study attempts to investigate the factors affecting non-performing loans (NPLs) of Listed ...

Now showing items 1-20 of 436

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