Browsing by Author "Wanigasekara, W. A. D. K. J."

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Impact of Quality of Work-life on Employee Productivity in Divisional Secretariats of The North-Western Province of Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2022) Ekanayake, E. M. P. P.; Wanigasekara, W. A. D. K. J.
Public sector organizations in Sri Lanka are running through public funds, and it is vital to use those funds in an impactive manner. To measure whether public organizations are running effectively, productivity is an important concept to study. Previous scholars have analyzed and identified an ideaof work-life quality related to employee productivity. The majority of early researchers found a relationship between quality of work-life and employee productivity, but they do not focus on measuringthe impact of quality of work-life on employee productivity. This study fills the said gap by investigating the effects of quality of work-life on employee productivity. Employee productivity was measured using ACHIEVE model, and quality of work-life was measured using the Walton model. In the Walton model, there are eight quality indicators of work-life working conditions, social integration, adequate and fair compensation, occupied space by work in life, use of capacities at work, social relevance, opportunities at work, and constitutionalism. The population of this study was all employees working in divisional secretariat offices in Northwestern province; thesample size was 375 and useda random sampling technique. This research was a basic type of explanatory research, and primary data was used. Data were collected from employees covering all sections of divisional secretariats in the northwestern province. The result of this study indicated that there is a positive relationship between quality of work-life and employee productivity. At the same time, quality of work-life has a significant impact on employee productivity. Of eight indicators of quality of work-life, only four have influenced employee productivity. They are social integration, constitutionalism, social relevance, and occupied space by work. Concern about providing formal and informal integration among employees, freedom of expression, fair treatment,, and focus on social responsibility in divisional secretariat offices are vital aspects of employee productivity.
The Impact of Integrated Reporting on Firm’s Performance: Comparison between Financial and Non-Financial Listed Companies in Sri Lanka
(Faculty of Commerce and Management Studies University of Kelaniya., 2024-11-01) Nishantha, A. C.; Wanigasekara, W. A. D. K. J.
The purpose of this study is to examine the impact of IR adoption on the firm’s performance of Financial and Non-Financial public listed companies (PLCs) in the Colombo Stock Exchange (CSE) Sri Lanka and observe the disclosure pattern of integrated reporting (IR). For this quantitative study, sample panel data were collected from the integrated annual reports of 56 PLCs (23 financial PLCs and 33 non-financial PLCs) published from 2018 to 2022. The level of IR adoption (IRDIN) was used as the independent variable, while Return on Assets (ROA), Return on Equity (ROE), and total sales growth (GRO) are considered the financial, operational, and growth variables respectively. Tobin’s Q and Price Earning (PE) ratio were selected as market-related variables. The control variables were Firm size (FIRMSIZE) and Leverage (LEV). Descriptive analysis was performed in this study with the help of Eviews latest version and Robust regression analysis was employed to analyze the impact of the level of IR adoption on firms’ performance. Findings deduced from the empirical results show that IRDIN positively and significantly impacts all four performance variables (ROA, ROE, GRO, Tobin’s Q) of non-financial PLCs. IRDIN on Financial PLCs positively and significantly affected financial (ROA) and operational (ROE) based variables. Furthermore, the content analysis shows an increasing pattern of revealing the indicator elements constructed by the sample PLCs.This study adds value to the existing limited literature on IR disclosure and firm performance in Sri Lanka by incorporating content analysis and regression analysis to understand how firms respond to the stakeholders' demand for value creation. Using data mining and applying big data analytics of annual reports in eXtensible Business Reporting Language (XBRL) format are highly promising for future research.
The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Karunarathne, W. V. A. D.; Weligamage, S. S.; Wanigasekara, W. A. D. K. J.
This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Chamber of Commerce, 263 companies were selected as the sample. Value creation was measured through both non-financial value drivers and financial value drivers, which was an innovative feature of this study. The data was analyzed using multivariate analysis through Partial Least Square Structural Equation Modeling. The findings confirmed a partial mediation of knowledge management. Further, findings revealed a significant and positive impact of intellectual capital on value creation and a significant positive impact of intellectual capital on knowledge management. The impact of knowledge management on value creation was also a significant positive one.