Browsing by Author "Azam, S.M. Ferdous"

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Factors associated with depression among undergraduates: a review of existing literature
(The Library, University of Kelaniya, Sri Lanka, 2023) Perera, Madhura; Tham, Jacquline; Azam, S.M. Ferdous
Depression among undergraduate students is a considerable mental health issue. Understanding the factors associated with depression is important to prevent it effectively and to design intervention strategies to mitigate the repercussions of depression. This systematic literature review mainly aims to identify and review the existing academic body of knowledge on the factors associated with depression among undergraduate students in relation to ScienceDirect and Scopus databases. A comprehensive search of ScienceDirect and Scopus databases derived 44 relevant articles published between 2003 and 2023. The review focuses on academic stress, social isolation, financial stress, relationship issues, preexisting mental health conditions, substance abuse, lack of sleep and fatigue, coping mechanisms, family history and genetics to be factors associated with depression among undergraduates. The implications of these findings highlight the importance of universities and counselling services to focus on and implementing stress management programs, providing social support mechanisms, establishing financial support systems during higher studies, promoting healthy relationships, addressing substance] abuse and sleep-related issues, and also providing resources and required support for individuals with pre-existing mental health conditions and family history and genetics on depression to better cope up with depression. Future researchers are encouraged to conduct more longitudinal studies, examine underlying mechanisms, explore mediating and moderating factors while considering cultural and contextual factors, and conduct intervention studies that examine the impact of technology to enhance the understanding of the factors associated with depression among undergraduate students.
Why/How are Integrated Reporting Practices Adopted/Diffused? Evidence From Public Listed Companies in Sri Lanka
(Universiti Malaya, 2023) Abeywardana, Nawarathna Liyanage Erandi; Azam, S.M. Ferdous; Teng, Kevin Low Lock
Manuscript type: Research paper Research aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The qualitative study is conducted through semi-structured interviews with 15 officers responsible for the integrated reporting practices of public listed companies in Sri Lanka. Research findings: The study found that relative advantage, compatibility, complexity, trialability, and observability affect the adoption of integrated reporting practices. Under the internal mechanism, it was found that sustainability reporting helped the adoption, and companies used their own ways to collect and manage information. Despite the companies’ duration of practice, the constellations of structures, cultures, and reporting practices with which integrated reporting is managed change within the companies. Furthermore, the study showed the success stories of integrated reporting. Theoretical contribution/Originality: The study is the first South Asian and emergent market study to identify the enablers of integrated reporting by employing the diffusion of innovation theory as the theoretical foundation and internal mechanism. Practitioner/Policy implication: This study provides insight into the dynamic processes that operate within the framework of the organisational change that has taken place from this perspective and demonstrates how integrated reporting can be incorporated into the organisational change process. The experience of these organisations allows others that intend to embrace integrated reporting to choose the optimal way to implement it and use integrated reporting. Research limitations/Implications: Although much effort was taken to ensure that the study comprised successful IR businesses that displayed best practices in IR, this research study was confined to a small number of 15 public listed companies who participated.
Why/How are Integrated Reporting Practices Adopted/Diffused? Evidence From Public Listed Companies in Sri Lanka
(Faculty of Business and Accountancy, University of Malaya, Malaysia, 2024) Abeywardana, Nawarathna Liyanage Erandi; Azam, S.M. Ferdous; Teng, Kevin Low Lock
Manuscript type: Research paper Research aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The qualitative study is conducted through semi-structured interviews with 15 officers responsible for the integrated reporting practices of public listed companies in Sri Lanka. Research findings: The study found that relative advantage, compatibility, complexity, trialability, and observability affect the adoption of integrated reporting practices. Under the internal mechanism, it was found that sustainability reporting helped the adoption, and companies used their own ways to collect and manage information. Despite the companies’ duration of practice, the constellations of structures, cultures, and reporting practices with which integrated reporting is managed change within the companies. Furthermore, the study showed the success stories of integrated reporting. Theoretical contribution/Originality: The study is the first South Asian and emergent market study to identify the enablers of integrated reporting by employing the diffusion of innovation theory as the theoretical foundation and internal mechanism. Practitioner/Policy implication: This study provides insight into the dynamic processes that operate within the framework of the organisational change that has taken place from this perspective and demonstrates how integrated reporting can be incorporated into the organisational change process. The experience of these organisations allows others that intend to embrace integrated reporting to choose the optimal way to implement it and use integrated reporting. Research limitations/Implications: Although much effort was taken to ensure that the study comprised successful IR businesses that displayed best practices in IR, this research study was confined to a small number of 15 public listed companies who participated.