Browsing by Author "Senevirathne, R.P.S.M."

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Predicting young consumers' take up of mobile banking services in Sri Lanka
(Department of Accountancy, University of Kelaniya, 2015) Senevirathne, R.P.S.M.
The internet has had a significant impact on financial institutions, allowing consumers to access many bank facilities 24 hours a day, while allowing banks to significantly cut their costs. Research has shown that online banking is the cheapest delivery channel for many banking services (Robinson, 2009; Sathye, 1999). A number of studies have identified advantages to bank customers, including cost and time savings as well as spatial independence benefits (Howcroft et al., 2002; Polatoglu and Ekin, 2001). Uptake of online banking has been particularly great among young people (Calisir and Gumussoy, 2008). Banking was at the forefront of the services sectors that sought to migrate customers from face-to-face transactions to computer-mediated transactions. With the development of m-commerce, similar expectations have been held out that much banking activity that is currently carried out online through fixed line internet terminals willmigrate to mobile devices. M-banking enables customers to access their bank accounts through mobile devices to check their balance or to conduct financial transactions. The range of services that can be undertaken while mobile is likely to increase, and mobile phones are likely to evolve as ubiquitous payment devices (Wilcox, 2009a). The object of this research topic investigating the barriers for adopting mobile banking services in Sri Lanka. The research problem is how predicting young consumers take up of mobile banking service. And also understanding of the primary concerns of a customer when they use mobile banking services and identify factors that can be used for making better mobile customer relationship management (mobile CRM) services in banking. The Technology Acceptance Model (TAM), and Innovation Diffusion Theory and to test a model that is better able to predict consumers' intention to use mobile banking.
Tax Practices in Sri Lanka: Evidence from Tax Payer’s Perception
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Senevirathne, R.P.S.M.; Perera, H.A.P.L.
Tax payer plays a major role in the economy. The main purpose of this research was to identify taxpayer’s perception of current tax practices in Sri Lanka. The taxpayer perception is one of the most powerful variables affected for the current practice of taxation in Sri Lanka. Taxpayer’s perception is one of the sources of making decisions about the current practice of taxation in Sri Lanka. It is with the help of taxpayer’s perception that the current practice of taxation in Sri Lanka can be reviewed more clearly and decisions made from such reviews. In Sri Lanka there are some population groups. We can categorize them as religion, age and race. These different population groups may have differing perceptions about current tax practices in Sri Lanka. Tax payer’s perception is also may depends on some economic factors of the business such as number of years, monthly income of the business and etc. Other factors are taxpayer’s knowledge about taxation and taxpayer’s behavior and attitudes. This research was attempted to review current practice of taxation in Sri Lanka; a research of taxpayer perception by using the questionnaire, given to businessman’s in Colombo district. This research will help to the Department of Inland Revenue to identify taxpayer perception about current tax practices in Sri Lanka. Then Department of Inland Revenue can get future decisions about future tax practices in Sri Lanka.