Browsing by Author "Perera, M.R.H."

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Determinants of Enterprise Resource Planning (ERP) System Usage in Sri Lankan Companies
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Samika, W.A.D.S.V.G.; Perera, M.R.H.
Business Process Management software, commonly known as Enterprise Resource Planning (ERP), facilitates organizations in employing integrated applications for business-process management and automation. Despite its potential benefits, many ERP users often lack sufficient understanding of its functionalities. This study aims to investigate the factors impacting the utilization of ERP within a specific company in Sri Lanka. Utilizing the Diffusion of Innovation (DOI) model, the research seeks to assess the impacts of complexity, compatibility, training, best practices, competitive pressure, and efficiency on end-users' adoption and use of ERP. This study adopted a quantitative research approach and Data was collected through a self-administrative questionnaire, utilizing data from 183 web surveys on selected organizations in Sri Lanka. The sample selection technique was stratified random sampling. Multiple regression analysis was employed using the SPSS 23.0 version to analyze determinants and its effect on ERP use. write this as a university student writing for a research report. The analysis found that training has a significant positive impact on ERP use and also indicates that complexity and best practices have a positive but insignificant relationship with ERP use. The efficiency on ERP use has an insignificant positive effect. The overall model is significant. The findings of this study offer valuable insights for organizations aiming to enhance the effective use of ERP systems and other information systems. Specifically, it is crucial to take into account factors like compatibility and competitive pressure when adopting and implementing new ERP systems. Additionally, focusing on user satisfaction by adopting a user-oriented approach is vital. These outcomes not only have practical implications for current ERP system usage but also provide a foundation for future research, addressing the existing knowledge gaps within the Sri Lankan context.
Determinants of Online Banking Usage: With Special Reference to Customers of People’s Bank at Colombo District
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Wijerathna, D.C.D.; Perera, M.R.H.
The Internet is now an essential part of people's modern life. Sri Lanka's banking and finance sector has benefited from the advancement of information technology by incorporating information and communication technology into its operations. However, Sri Lanka being a developing country has a lower internet banking usage rate than other developing and developed countries around the world. As a result, the researcher looks for variables that affect the percentage of people using Internet banking. The primary objective of this study is to investigate the factors that promote the use of Internet banking among the customers of People's Bank. Based on prior research, the investigators determined three key variables that influence the percentage of people who use online banking. These are safety, compatibility, and useful risk perceptions. The results of the analysis show a strong positive correlation between the previously mentioned factors and the percentage of people using Internet banking. The second objective is to investigate the current Internet banking usage rate among the customers of People's Bank. Data analysis shows that customers are currently using internet banking at a higher-than-average rate. As a result, the researcher concluded that Internet banking is currently high and not yet acceptable.
The Effect of Bank Expansion on Profitability with Special References to Commercial Banks in Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Jayasinghe, J.K.K.N.; Perera, M.R.H.
One of the primary causes of the current financial markets' increased complexity and rivalry is the rapid advancement of information and communication technology (ICT) and its use in financial markets worldwide. For a few decades, banks in Sri Lanka have also used bank expansion to provide their services. To determine the impact of bank expansion on the profitability of Sri Lankan banks, a very limited number of studies have been carried out in that country. The main objectives of the research are to investigate how bank expansion affects profitability and whether the size of the firm, the number of ATMs, the number of branches, and fee and commission incomes have an impact on Sri Lanka's commercial banks' profitability. To examine the effects of bank expansion on the profitability of Sri Lankan commercial banks, a sample of sixteen commercial banks was chosen for this study, and data was collected between 2013 and 2022 from the banks' published annual reports. Additionally, this study examined the Return on Equity (ROE) as the dependent variable and Bank expansion as the independent variable to evaluate the impact of bank expansion on bank performance. The method by which each bank distributes its fee and commission income has been chosen as a sign of technological expansion (online banking). The number of ATMs, branches, and firm size of the bank have been considered for this study's geographical expansion. The regression model has been used in this study to examine how bank expansion affects profitability.
The Effect of Forensic Accounting on Financial Fraud Detection: Sri Lankan Context
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Fernando, R.S.D.; Perera, M.R.H.
Every day, fraud and fraudulent activities are increasing, and the concept of Forensic Accounting comes in combating against to that increasingly frauds. Because the visibility of forensic accounting services is required to prevent fraud and fraudulent activities globally. Forensic accounting uses accounting, auditing and investigative skills to examine the finance of an individual or company. As well as the impact of forensic accounting plays a vital role when considering financial fraud detection. So, this study has conducted to examine the effect of forensic accounting practices on financial fraud detection in Sri Lanka. The research has conducted by using the primary data which has been collected from fifty-five (55) respondents via distributing the structured questionnaire to achieve the research objective. Forensic Accounting Skills, Forensic Fraud Investigation, Forensic Fraud Litigation and Knowledge of Forensic Accounting have been considered as independent variables and Financial Fraud detection has been considered as the dependent variable. Descriptive statistics, factor analysis and multiple linear regression have been adopted for the analysis purpose by using the Statistical Package for the Social Sciences (SPSS). The findings of the study indicated that there is a significant impact between forensic accounting skills and knowledge of forensic accounting on financial fraud detection. Also, it has shown that there is no significant impact between forensic fraud investigation and forensic fraud litigation on financial fraud detection. However, the study reveals that forensic accounting practices affect the level of financial fraudulent activities. As well as the research concludes that the use of forensic accounting knowledge and forensic accounting skills are important in fighting against financial fraud in both the public and private sectors of Sri Lanka.
Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Gangapriya, M.L.Y.; Perera, M.R.H.
The organizations face many challenges related to cloud computing management. The title of this research is Exploring the Impact of a Skilled Workforce Gap on Cloud Computing Challenges in Accounting Databases. For those challenges affected by many of reasons and this research is defined that the skilled work force gap in an organization affects to the cloud computing challenges and organization must overcome those challenges by filling the gap of the skilled work force in an organization. The research problem of this research is defined as How skilled workforce gap impacts on cloud computing challenges in accounting database and by the analyzing through the questionnaire related to the skilled workforce. The independent variable is the challenges of the cloud computing while the depended variable is the skilled work force gap. The sample of the research is 100 responses and have been decided as the work force in financial institutes related to the working on cloud computing management. The key results of the research are the justification of the impact of the skilled workforce gap on cloud computing challenges in an organization related to the accounting database. When the skilled force gap is high it is directly affected by the challenges of cloud computing management. Hence, the organization must determine that filling the gaps in the skilled workforce can reduce the challenges related to cloud computing. In conclusion, it is justified that the skilled workforce gap impacts the cloud computing challenges in the accounting database.
Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Wijegunawardhana, K.V.D.; Perera, M.R.H.
The research explores factors affecting internal audit effectiveness: empirical evidence from Sri Lanka and the nexus between internal audit effectiveness among listed companies in Sri Lanka, shedding light on the empirical evidence surrounding factors influencing the effectiveness of internal audits within the Sri Lankan context. The sample comprises 354 internal auditors, utilizing primary data from internal auditors in Sri Lankan organizations. By sharing a questionnaire, this research inspects the relationships between various independent variables, including independence of internal audit, competence of internal auditor, management support for internal audit, and internal audit quality. This research delves into the intricacies of factors affecting the effectiveness of internal audits within Sri Lankan organizations listed on the Colombo Stock Exchange. The research's significance contextualizes it within Sri Lanka's developing economy and the global corporate landscape. Comprehensively reviews existing literature, laying the foundation for understanding the key variables examined in the subsequent chapters. The research methodology employs regression analysis to scrutinize variables such as the independence of internal auditors, competency, management support, and the quality of internal audit processes. The empirical evidence presented in Chapter 4 reveals significant findings, with the independence and competency of internal auditors emerging as crucial determinants of audit effectiveness. Management support and the quality of internal audit processes also play pivotal roles. Chapter 5 concludes the dissertation by discussing policy implications, emphasizing the potential impact on organizational practices and the broader economic climate in Sri Lanka. The chapter also suggests avenues for future research, including the influence of new technologies, cultural considerations, regulatory changes, ethical dimensions, and the role of internal audit in crisis management. In summary, this research contributes valuable insights to enhance the effectiveness of internal audits, providing a roadmap for organizational enhancement and adaptation in the dynamic business landscape of Sri Lanka.
Factors Influencing the Cybersecurity Awareness of State University Undergraduates of Sri Lanka: Evidence from Management Undergraduates of University of Kelaniya
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Perera, K.A.M.K.; Perera, M.R.H.
With the improvement of technology and the ease of access to the internet, cybercrimes are increasing daily. Therefore, the knowledge, practice, and usage of cybersecurity measures are increasingly important in today’s lifestyle and business environment. This dissertation paper examines the present level of cybersecurity awareness among state university undergraduates of Sri Lanka and has been created to assist the undergraduates in becoming more informed about the cybercrime threats. The main contribution of this research is an evaluation of cybersecurity awareness among university undergraduates based on three factors: password security, browser security, and social media activities. A questionnaire was designed and distributed to the selected sample to evaluate their level of awareness. The survey received 217 responses and various statistical analyses were applied to analyze the data gathered, including the reliability and validity test, feasibility test of a variable, correlation test, multicollinearity test, multiple regression, and hypothesis testing, carried out using SPSS. The results of the partial hypothesis testing showed that the password security variable significantly affects cybersecurity awareness and the regression coefficient of the password security variable in the multiple linear regression model was found to have a beta value of 0.147. In addition, the browser security variable significantly affects awareness, and the regression coefficient of the browser security variable had a beta value of 0.188. The social media activities variable significantly affects cybersecurity awareness, and the regression coefficient of the social media activities variable had a beta value of 0.241. Based on the research conducted, it can be concluded that knowledge of password security, browser security, and social media activities significantly influences cybersecurity awareness in undergraduates. Overall, the undergraduates are in the position of understanding the importance of cybersecurity awareness.
The Impact of Technology Readiness, Computer Literacy, Perceived Benefits, and Ease of Use on Entry Level Accounting Professionals In-Role Technology Adoption: Evidence from Final Year Undergraduates in Western Province in Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Chathurangika, H.A.K.N.; Perera, M.R.H.
This research explores the changing landscape of entry level accountants and how they adapt to technologies, in their roles. With rapid technological advancements shaping the accounting industry, this study examines factors like readiness for technology computer skills, perceived benefits and ease of use to shed light on the challenges and opportunities faced by these professionals. Given the shift in business practices where technology plays a role in accounting, it is essential for entry-level professionals to continuously update their skills. This investigation emphasizes the importance of embracing technology within their roles, including tools like accounting software, enterprise resource planning systems and financial modelling tools. By considering factors such as technology readiness, computer skills, perceived benefits and ease of use as influencers in adopting technologies at work this research helps fill empirical and contextual gaps. Specifically focusing on entry-level accountants in Sri Lanka's Western Province, this study uses an approach and quantitative methods to survey final-year undergraduates and understand their readiness levels, skills and perceptions. The significance of this study lies in its insights that encourage institutions and businesses to align training programs with the ever-evolving technological landscape. The research findings offer an insight into the connection between being prepared for technology advancements and the future paths of entry-level accountants. The study sheds light on how we can develop a group of professionals who possess not only knowledge but also the essential technological skills needed to thrive in the digital age.
Investigating Factors that Influence Customer Usage of Online Banking: With Special Reference to Undergraduates of Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Amarathunga, S.A.H.S.; Perera, M.R.H.
In the present world, the technological revolution has given rise to new concepts and advanced methods across various fields. Online banking is one such concept that has emerged in the banking sector. While not entirely novel to Sri Lanka, the evolution of online banking in the country began in the late 1980s. Reflecting on this period, there appears to be a gradual surge in the adoption of online banking among customers. The COVID-19 pandemic has further fueled this trend, as the increased use of online platforms has contributed to a growth in online banking. Moreover, various factors influence the usage of online banking beyond the impact of the pandemic. This specific study has been conducted to examine the factors influencing the usage of online banking in Sri Lanka. Following the existing literature, four factors were identified for investigation: Perceived Usefulness, Security and Privacy, Ease of Use, and Trust in E-Bank Websites. The sample comprised 100 undergraduates in the Western province. The convenience sampling approach was used to select the sample. The study covered four government universities and three private universities in Sri Lanka. The research objectives were evaluated using quantitative methods. An online questionnaire was designed and distributed to gather the data. Frequency analysis, Descriptive statistics, and Correlation and regression analyses were conducted to gain insights and comprehend the data. The findings revealed a predominance of females, a diverse age range, and a high representation of individuals linked with government universities. The outcomes offered a comprehensive insight into the characteristics of variables, highlighting a notable level of engagement in online banking. According to the study, significant factors impacting online banking usage include perceived usefulness, security and privacy, and ease of use.