Browsing by Author "Aruppala, D."

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Challenges and Barriers to Digital Transformation in Sri Lankan Government Organisations: Managers’ Perceptions
(Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, Sri Lanka., 2025) Aruppala, D.; Gunawardana, K.; Razi, M. J. M.
Despite facing significant challenges, the Sri Lankan government actively supports digitising its organisations, recognising its potential to enhance governance, optimise operations, and improve citizen services. This study investigates the key challenges and barriers hindering the effective implementation and adoption of digital transformation in Sri Lankan government organisations. This research analyses the perspectives of 147 managers working on digital transformation projects and information technology departments at different government organisations. Data is collected using a structured survey questionnaire, and analysed through SPSS, employing demographic analysis and frequency analysis to identify significant challenges and barriers. The study employed the Technology, Organisation, and Environment (TOE) framework, to categorise technological, organisational, and environmental factors that hinder digital transformation in the public sector. The findings reveal inadequate communication, high costs, insufficient digital skills, employee resistance, absence of a digital-centric organisational culture, system integration issues and insufficient regulatory frameworks as main barriers to digital transformation. However, despite all the challenges managers hold a largely positive view on digital transformation by acknowledging improvements in organisational efficiency and effectiveness. Managing these challenges, Sri Lankan government organisations can leverage emerging technologies to enhance public sector efficiency and productivity, to achieve sustainable digital transformation ultimately driving operational excellence.
Corporate Governance and Firm Performance: A Study of Sri Lankan Beverage, Food and Tobacco Companies
(University of Kelaniya, 2014) Kawshalya, P.; Aruppala, D.
Corporate governance is a highly discussed topic which received the attention of corporate world during the last decade due to the paramount importance embodied within it for the company performance and stability. Basically corporate governance means the set of rules by which management of the company is directed and controlled. It attempts to ensure that managers and other insiders of an organization take measures or adopt mechanisms to safeguard the interest of stakeholders. With the global financial crisis which affected many of the world business giants, companies are highly concerned to improve their corporate governance practices and therefore today researchers also have a great awareness to carry out researches in this area. However currently in Sri Lanka context less researches available on Corporate Governance. This study focuses on “Corporate Governance and Company Performance” considering all Beverage, Food and Tobacco companies listed in Colombo Stock Exchange as at December 2013. Data was analyzed using the data of financial year 2012/13. Data was analyzed using SPSS statistical software and hypothesis were tested performing descriptive statistics, correlation analysis and regression analysis for collected data. According to the findings of the research corporate governance does not make a significant influence on companies ROE, ROA and EPS. Thus, study concludes that the determinants of corporate governance used in the study are not correlated to the performance measures of the organization.
The Influence of Tangibility on Leverage of Listed Companies in Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Sewwandi, W.M.; Aruppala, D.
The asset structure of companies matters on financing decisions. Although, the choice of the debt in capital structure is important for all firms, the scale effects may influence the degree of influence of particular financial theories upon capital structure. The study investigates the impact of tangibility on capital structure of listed companies in Sri Lanka. Tangibility, Market power, Profitability & Growth are considered as independent variables and Leverage is the dependent variable of this study. All listed companies registered in Colombo Stock Exchanges considered as the population of this study and five (05) sectors are select as the sample based on the market capitalization. Annual reports of the selected companies from 2015 to 2019 were used to collect data. This study applies panel data analysis using E- views. Further the study will identifies other capital structures determinants and players which impact the capital structure choices in Sri Lanka. Further findings may identify which of the firm’s characteristics that have significant effect on capital structure based on theories in the context of Sri Lankan listed firms. Due to the lack of studies done pertaining to this area in Southeast Asia & none of studies done pertaining to this area in Sri Lanka, this study may generate valuable insight in the area of tangibility and leverage as in Sri Lankan context. Further the finding of the study will provide useful for the capital structure decisions of the company.
Lease accounting disclosure practice of Non Bank Financial Institutions (NBFIs) in Sri Lanka: A Lessor’s perspective
(University of Kelaniya, 2013) Aruppala, D.; Thilakarathne, P.M.C.
Non Bank Financial Institutions (NBFIs) have become prominent alongside with banking and finance sector. The major business of most NBFIs in Sri Lanka is leasing. Lease accounting is a form-driven standard. The Institute of Chartered Accountants of Sri Lanka (ICASL) introduced the revised accounting standard LKAS 17: Leases with effective from January 1, 2012. This research investigated the present state of accounting for lease in Sri Lanka as per the revised standard. An analytical review was done as per the standard and compliance with the stipulated disclosure requirements. All the Non Banking Financial Institutions which engage in leasing business and listed in the Colombo Stock Exchange were considered in this research. The methodology follows the content analysis which is consistent with Nasreen & Jahan (2007). The findings of this research indicate that the degree of correspondence between the standard as per LKAS: 17 and actual reporting by the leasing companies in Sri Lanka is considerably at a satisfactory level.