Browsing by Author "Gunarathne, A.D.N."

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A CASE OF AN ACCOUNTANCY STUDY PROGRAMME IN SRI LANKA TO IMPROVE RELEVANCE AND QUALITY OF UNDERGRADUATE EDUCATION: A NEW DIMENSION ON INSTITUTIONAL VIEW
(2010) Senaratne, S.; Gunarathne, A.D.N.
The quality enhancement of undergraduate education is presently, a much discussed area in Sri Lanka, with the implementation of the World Bank funded Improving the Relevance and Quality of Undergraduate Education (IRQUE) Project. In this context, this study explores the case of IRQUE Project of Department of Accounting (DA), University of Sri Jayewardenepura (USJ) in relation to the institutionalization of good practices resulted through its interventions. The study examines the institutionalization of these practices in DA by drawing inferences from New Institutional Sociology (NIS) (Scapens,2006) with specific reference to the works of DiMaggio and Powell in relation to institutional isomorphism. The study finds that DA has developed and adopted many good practices through the interventions made through the IRQUE Project to improve the quality and relevance of B.Sc. Accounting (Special) Degree Programme. Further, the study suggests that institutionalization of these good practices in DA, reflects all three forms of isomorphism viz. coercive, mimetic and normative as proposed by DiMaggio and Powell (1983).
A case of an accountancy study programme in Sri Lanka to improve relevance and quality of undergraduate education: a new dimension on institutional view
(University of Kelaniya, 2010) Senaratne, S.; Gunarathne, A.D.N.
The quality enhancement of undergraduate education is presently, a much discussed area in Sri Lanka, with the implementation of the World Bank funded Improving the Relevance and Quality of Undergraduate Education (IRQUE) Project. In this context, this study explores the case of IRQUE Project of Department of Accounting (DA), University of Sri Jayewardenepura (USJ) in relation to the institutionalization of good practices resulted through its interventions. The study examines the institutionalization of these practices in DA by drawing inferences from New Institutional Sociology (NIS) (Scapens, 2006) with specific reference to the works of DiMaggio and Powell in relation to institutional isomorphism. The study finds that DA has developed and adopted many good practices through the interventions made through the IRQUE Project to improve the quality and relevance of B.Sc. Accounting (Special) Degree Programme. Further, the study suggests that institutionalization of these good practices in DA, reflects all three forms of isomorphism viz. coercive, mimetic and normative as proposed by DiMaggio and Powell (1983).
Exploring the Rationale for Integrated Report Assurance in Sri Lanka: A Proposed Conceptual Model
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Herath, H.M.R.W.; Senarathne, Samanthi; Gunarathne, A.D.N.
A growing demand for an integrated report's external assurance is observed, despite the challenges involved in the assurance process. Despite this popularity, the rationale for external assurance of integrated reports is mostly unknown, and how itleads to organizational changes is not sufficiently explored. This study, thus, offers a conceptual model to explore the rationale behind obtaining external integrated reporting assurance, its impacts on internal assurance practices, and justifications for modifications made to the internal assurance practices. This conceptual model, grounded on the framing and institutional theories, suggests that the companies tend to assure their integrated reports externally as a response to various isomorphic pressures. The assurance of an integrated report in response to various isomorphic pressures can propose modifications to companies' current internal assurance practices. Subsequently, the rationale for the proposed modifications is exposed to encourage implementing the proposed changes to internal assurance practices.