Browsing by Author "Priyankara, C."

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Role of E-learning in Providing Lifelong Learning.
(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Yatigammana, M. R. K. N.; Suraweera, S.A.D.H.N.; Pathirage, D. P.; Jayantha, R. H. U.; De Pasqual, M. K.; Priyankara, C.; Wijayarathne, P. G.
The E-learning has opened up access and promoted equity by offering more affordable opportunities for quality lifelong learning. Through e-Sri Lanka project introduced in 2003, the government of Sri Lanka aims to (1) improving access and use of information and communication technology; (2) giving access to and use of public services online by businesses and citizens; and (3) improving the competitiveness of the private sector and in particular of the knowledge industry and SMEs. As a result, there is an increasing demand for empowering the population of Sri Lanka through affordable community access to technologies and provide basic computer literacy training services to regularly use ICT or e-services. After identify this requirement, the National E-learning Resource Centre (NELRC) of University of Kelaniya with the collaboration of Information and Communication Technology Industry Skill Council (ICTISC) has started developing interactive multimedia based e-learning materials to enhance ICT skills of all the citizens in Sri Lanka. As the first step, and interactive multimedia based e-learning material is developed to enhance ICT skills of National Vocational Qualification (NVQ) level 2 which promotes e citizen. A four stage model of analysis, design, develop and delivery is used to identify the mixture of best multimedia to achieve each learning outcome of NVQ level 2, design the prototype, testing, producing the final version and deliver the content to user.
Towards a theory of cultural influence on the development of accounting systems internationally
(Department of Accountancy, University of Kelaniya, 2015) Priyankara, C.
Cultural Influences on Accounting and Its Practices Accounting is far more than methodologies, numbers and financial statements. It holds to basic rules and standards to preserve the profession’s purpose, but is also shaped by a variety of internal and external forces. The accounting practice actually signifies and represents the culture in which it is performed. So every nation should use effective, independent and high quality accounting and auditing standards, practice high quality auditing standards, establish audit firms with effective quality controls worldwide, launch profession-wide quality assurance and active regulatory oversight. Therefore above factors can consider as the research solutions. Accounting provides useful information to decision makers, thus as the business environment has changed it influence for culture because of culture is a subsection of the business environment. As a result of these changes it may effect for organization’s accounting standards. Alternatives of the cultural influence could produce or destroy information related to the international accounting standards. Although there are significant benefits to implementing international accounting standards and it is increasing in importance there are still many challenges to further development and confident implementation. To best understand these challenges one must look at the factors that influence the development of accounting regulations. Such factors can include social and cultural values, political and legal systems, business activities and economic conditions, standard setting processes, capital markets and forms of ownership and finally cooperative efforts by nations. These factors if properly understood can moderate or even eliminate the challenges to international accounting standards. International accounting standards are important today and will most certainly become more important for the future as they are further developed. Thus International Accounting Standards are central to this concept.