Browsing by Author "Abeywardana, N.L.E."

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The Battle against the World of Piracy: A Case Review of ABC Entertainment
(Staff Development Unit, Faculty of Commerce & Management Studies, University of Kelaniya, 2015) Abeywardana, N.L.E.; Jayarathne, L.C.H.; Jeewandarage, P.M.; Lasantha, S.A.R.; Dissanayake, D.M.N.S.W.; Jayarathne, B.C.P.; Hettiarachchi, H.A.H.; Anuranga, B.K.H.D.
In general, gaining of competitive advantage is the main objective of a company’s survival. In the pursuit of achieving this companies explicitly or implicitly adhere to many strategies and many external factors which beyond the company’s control affect this process. Thus is it inevitably complex and only keen companies survive? Provided that, in this review note we bring a contemporary case into discussion. ABC entertainment was one of the finest companies established in Sri Lanka and their core business was selling artistic content in different forms; ringtones, compact discs, etc. Their main revenue generator relied upon the ringtones supplied to mobile operators such as Mobitel, Dialog, Etisalat, Hutch and etc. Back then, Mobitel operated as the industry leader of telecommunication and subsequently companies entered to a price war with the emergence of companies like Airtel in 2009. All the companies faced severe reductions in revenue and found tough to operate. As means of survival and retaining competitive positions companies’ implemented strategies such as adding value added services such as internet and data. The review proceeds discussing problems raised in the revenue models of the companies providing facts in relation to telecommunication industry in Sri Lanka, management structure and etc. Finally the review suggests strategies as means of survival.
Determinants of the Financial Inclusion in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Silva, A.K.C.; Abeywardana, N.L.E.
The financial system of a country reflects an important role to fulfill the needs of the people by offering savings, credits, payments and risk managements products. Inclusive financial systems are removing barriers and giving the opportunity to enter a broad access to financial services especially to poor and vulnerable communities. Due to the importance of the inclusive finance, financial inclusion emerged as a priority for poverty alleviation. Sri Lanka is in the process of development and to achieve development goals as a country; the majority should benefit from the outcomes of the economy. However, since the majority is living in rural areas, most of the disadvantaged communities are suffering from various problems when it comes to accessibility of a quality life. The level of financial inclusion is different from one country to another. Moreover, the empirical studies found that the age of individuals, literacy level, and distance to financial institutions, documentation, and trust in formal financial institutions, gender, insurance, dependents and income level of the individuals are factors which can influence the Financial Inclusion. Hence, to fill this research gap, the study tests the determinants of the financial inclusion of the rural farmers in Sri Lanka. To attempt to address this research problem, two objectives were formulated; to quantify financial inclusion and to identify the determinants of financial inclusion. The aim of this study seeks to contribute to the literature on the determinants of Financial Inclusion in Sri Lanka. This will become an eye-opener for the relevant public and private organizations to coordinate and prepare a strategic plan to spearhead the campaign for financial inclusion for rural farmers and suggest policy and operational measures for their financial stability.
Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka
(Emerald Publishing Limited, 2024) Abeywardana, N.L.E.; Ferdous Azam, S. M.; Kevin Low, L.T.
Purpose This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies. Design/methodology/approach This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices. Findings The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting. Research limitations/implications The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term. Originality/value This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.
The Study of Software piracy among undergraduates
(Research Symposium 2009 - Faculty of Graduate Studies, University of Kelaniya, 2009) Pushpamali, N.N.C.; Abeywardana, N.L.E.
Advances in computer software convey us time-saving business programs, educational software that teaches basic skills and sophisticated subjects, graphics programs that have revolutionized the design industry, Internet applications that help connect us with other computer users, and an increasingly complex variety of computer games to entertain us. Computer software is a new form of intellectual property and piracy remains a serious problem in all countries, and the challenge is greatest in the world’s fastest growing markets. Software piracy is the unauthorized copying or distribution of copyrighted software. This can be done by copying, downloading, sharing, selling, or installing multiple copies onto personal or work computers. (Business Software Alliance). This study attmpts to measure to what extent the undergraduates pirate software and their attitude towards software piracy. The research instrument was tested on the sample group consists of 200 students of Faculty of Comerce and Management Studies in University of Kelaniya. To identify the level of software piracy among students, questionnairs were randamly delivered to selected students. Data which was gathered through questionnaires was analysed using SPSS Software. This study found that there is no significant difference between the software piracy and the gender. Further this study proved that undergraduates highly pirate softwares through internet downloading. According to the research findings undergraduates believe that copying software and online downloading is not an illegal activity. However they believe software piracy negatively affects to the software industry and software piracy is something natural thing.
Validity of Herzberg's Two-factor theory of motivation for the financial executive level employees in Sri Lanka
(University of Kelaniya, 2008) Abeywardana, N.L.E.; Wickramasinghe, C.N.
There are motivational theories that have been tested in environments of variety of organizations. Many organizations have human related problems highlighting the need of a motivational mechanism. The problem is how far these theories can be used in changing situations. As such most of the motivational theories are not applicable to the all circumstances. The purpose of this study is to examine the validity qfHerzberg's Two-factor theory to the financial executive level employees. Also, the study also focuses on the differences of job satisfaction and dissatisfaction of the private and the public sectors employees and male and female employees. The public and the private sector financial level executives were considered as population and sample of 100 out of them were selected. For this study a structured questionnaire was used as a data collection tool, requesting them to rank job factors including motivational factors (W hen motivator factors exist actively they create job satisfaction) and hygiene factors (If employees consider hygiene factors inadequate, then they can cause dissatisfaction at work). Results and findings of the study revealed that financial executive level employees' ranked salary as a motivator factor within a group of other factors such as Advancement, Work itself, Recognition, Growth, Achievement and Res!Jonsibility respectively. Even though Herzberg's theory identifies salary as a hygiene factor this study finds it as a motivating factor for account professionals. This might be because of economic situation that they actually countenanced. Furthermore, ranks are also contradictory to the Herzberg's TwoFactor Theory. In addition, researchers have found that there is a significant difference between job satisfaction of the private and the public sector employees. Compared to the private sector employees public sector employees are less motivated by extrinsic factors (Working Conditions, Safety, Company Policy and Administration, Relationships, Salary, Security) and more motivated by intrinsic factor (Advancement, Work itself, Recognition, Growth, Achievement and Responsibility). In addition, the study found no significance difference between male and female employees' job satisfaction and dissatisfaction factors.