Browsing by Author "Perera, H. A. P. L."

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Evaluation of Online Learning Activities of Accountancy Students Based on LMS Logs.
(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Perera, H. A. P. L.; Perera, P. R. M. R.
The purpose of the current study is to identify the patterns of the interactions made by students of the Department of Accountancy, University of Kelaniya, Sri Lanka with the Learning Management System (LMS), and hence discover new knowledge for decision making. Data from the LMS of a sample undergraduate courses (two) and a sample diploma courses (two) of similar nature were selected. Data were collected through activity log reports from LMS for the second semester of academic year 2015/2016. The data were then analyzed based on the pattern and behavior of students’ interaction with the online content of the courses. According to the findings of the study, majority of undergraduate logs represent resource view, while next highest represent the course view. This pattern is common for both undergraduates and diploma students. Daily average use of LMS shows an important trend where undergraduates use LMS at an average rate during the first month of the semester and usage improves by the middle of semester. When it’s closer to the examination, LMS usage drops considerably. Diploma students show a different behavior, where in the mid of the semester, LMS usage drops drastically and when it’s closer to semester end examination, usage improves. LMS usage by day of the week suggests that undergraduates log into the LMS when they have convenient internet access. Based on the findings, several recommendations are made to enhance the effectiveness of the existing services available with LMS and to design and add social connect modules to the learning experience.
A Systematic Literature Review on Forensic Accounting
(Faculty of Commerce and Management Studies University of Kelaniya, Sri Lanka., 2020) Wijerathna, A. G. H. S. K.; Perera, H. A. P. L.
The objective of this study is to systematically analyze the existing literature on forensic accounting and thereby identifying the existing gap in the forensic accounting literature. In the era of increasing accounting scandals, the importance of forensic accounting is also increasing. This study provides an overview of previous studies which have been conducted in the area of forensic accounting which can be used by professionals, regulators, academics, researchers, forensic accounting practitioners and etc. The current study systematically analyzes a sample of twenty-four (24) research articles which have been conducted in the broad area of forensic accounting. The sample has been selected from research articles published during the period starting from 2015 to 2020. The results of this study reveal importance of incorporating forensic accounting education into undergraduate and graduate level courses. More importantly, Forensic Accountants should have skills in multi-disciplinary areas. Similarly, knowledge on big data is essential to be a good Forensic Accountant. Further, this study suggests four (04) key areas for future researches which are; importance of forensic accounting education, how forensic accounting could be used to reduce financial collapses practical application of forensic accounting, and the role of Forensic Accountant in the field of auditing.
The Impact of IFRS Adoption on Quality of Accounting Information: Evidence from Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2019) Yasas, T. G.; Perera, H. A. P. L.
The aim of this study is to examine the effect of International Financial Reporting Standards (IFRS) adoption on quality of accounting information in terms of value relevance of listed manufacturing companies in Colombo Stock Exchange. At present, countries are mandated or permitted to apply IFRS in preparation of their financial statements. There are many studies available on IFRS adoption internationally. However, there is no clear evidence that IFRS adoption enhances the quality of accounting information pertaining to Sri Lankan context. This study employs 29 listed manufacturing companies with both pre-IFRS (2009-2011) and post-IFRS (2013-2015) information. Data were analyzed using multiple regression method. Results showed that value relevance of accounting information has not significantly improved in the post-IFRS period than the pre-IFRS period. Further studies are encouraged to conduct on investigating the impact of IFRS adoption on the quality of accounting information by expanding the sample size.