Masters Theses - Faculty of Commerce and Management

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Start date: 2010End date: 2019

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    Impact of occupational stresses on organizational commitment in public sector banks of Sri Lanka (special reference to middle level managers)
    (2019) Rukshan, A.R.
    Relationship between Occupational Stress and Organizational Commitment are well established phenomenon in past literature that it has negative relationship, when stress levels are increasing it decrease Organizational commitment in turn. However, there is evidence that increasing employee decreased organizational commitment, job satisfaction and employee turnover. Increase in staff turnover, fraud, increase non communal diseases and even sudden death among bankers are evidence to the occupational stress among bankers. According to that this study developed to examine the impact of occupational stresses on organizational commitment in public sector banks of Sri Lanka, special reference to middle level managers. The research approach used the survey method as the research strategy, study was conducted in two major government Sri Lankan Banks its Head office Unit and selected branch from provinces, using random sampling method. Expected response rate of 90%, assumes to distribute more than 300 questionnaires among employees in permanent carder that covers every position of the bank in middle manager level at head office units and branches. Data gathered from the sample was descriptively analyzed. For statistical analysis, measure of correlation between variables will be used. The process of analysis was carried out using SPSS statistical software. Which the analysis will reveals that correlation between the variables of Role Stress and Organizational commitment. Findings of the study emphasis that most of respondents have agreed with the statements related to each variable and all the data for each variable can be assumed as normally distributed. As per the regression analysis, all the independent variables are significant except the coefficient of the Job Security. Also, all the hypotheses are accepted except job security. Which means the ocupational stresses directly impacted to the organisational commitment of the middle level managers of public banks in Sri Lanka
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    The impact of disclosure of corporate social responsibility on investment decision of the shareholders
    (2019) Bandara, B.N.W.T.S.U.
    The study examines the impact of disclosure of corporate social responsibility on investment decision of the shareholders. The key objectives are to identify the impact of the CSR information on the buying decisions of the shareholders and the impact of demographic factors on the buying decision of the shareholders. The study uses quantitative approach and data is collected using standard questionnaire from a sample of 180 investors. Structural equation modeling is performed using smart PLS. Accordingly no impact of CSR is found on shareholder buying decision. However there is a significant impact of gender and age towards the investment decision.
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    Work life balance and commitment of government hospital nurses
    (2019) Dayananda, K.H.M.K.
    The nurses play a crucial role in the government hospital and their commitment and the work life balance seem to have a greater impact in order to ensure quality of health sector in the country. The main emphases of the study are to figure out the factors affect to the Work Life Balance (WLB) and to examine the Work Life Balance influence on working Commitment among the nursing professionals. The study conducted using primary data gathered focusing government hospitals in Colombo area. The questionnaires were distributed among nurses working in the selected three hospitals in Colombo district. Participants are asked to complete structural questionnaires which were developed to measure demographic factors and research variables. Hundred and five competed questionnaires returned from respondents. Descriptive statistics and correlation analysis and regression were utilized to data analysis. The study has examined eight independent variables which affect to the Work Life Balance and it was found the working environment, work stress, financial encouragement and family & life factors have greater impact to the work life balance. Here, multiple regression model was used to find out the independent variables out of eight variables which affect to the Work Life Balance and it was found the among the independent variables the working environment, work stress, financial encouragement and family & life factors have greater impact to the Work Life Balance. Here, it reveals that the four independent variables have statistically significant impact to the WLB. As such variables remain significant in terms of WLB among the nursing profession in Sri Lankan context. Public sector still plays a vibrant role in every country. If public sector employees are not satisfied with their motives, employee performance will deteriorate and inefficiency will be increased. It may also be a part of grievances, low productivity, disciplinary problems and other organization difficulties. As such, the next focus is to measure the relationship among WLB and level of working commitment based on the same sample selected. Organizational commitment was measured with 20 statements. Having undergone a correlation analysis, here it is noted that Work life balance and working commitment have strong positive relationship under analysis of total scored gathered. In this context, it can be concluded that the proper WLB will lead to high working commitment and vice versa. As such, it is witnessed that better WLB will definitely have highly committed nursing professionals which also leads to enhance the quality of health service in the country.
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    Dahanayake, P.(2019), Influence of service quality on customer loyalty in the telecommunication industry in Sri Lanka.M.COM Thesis. University of Kelaniya.
    (2019) Dahanayake, P.
    The key objectives of the study are to examine service quality direct effect on customer loyalty and to examine the perceived value mediates the relationship between service quality and customer loyalty in the telecommunication industry in Sri Lanka. Three hundred fifty-five questionnaires were received from the respondents, and the data of 339 questionnaires were used for the data analysis. Regression analysis was used to examine the direct effect of independent variable on dependent variable. The mediating effect of perceived value on the relationship between service quality and customer loyalty was analyzed using the process method. Data analysis was conducted using SPSS 23 software package. The key findings of the study are the overall service quality positively influences customer loyalty. Moreover, each service quality dimension significantly impacts customer loyalty of the telecommunication industry customers in Sri Lanka. Perceived value shows a significant influence on customer loyalty, and service quality positively influences perceived value. Moreover, the results do not offer a full mediating effect of perceived value towards the relationship between service quality and customer loyalty in the telecommunication industry. This study provides insights on the relative significance of perceived value and service quality for building customer loyalty. Telecommunication companies can enhance customer loyalty by providing excellent service quality that meets the expectations of telecommunication customers in Sri Lanka. Future researchers can examine the direct and indirect impact of the perceived value and other factors that may affect customer loyalty based on different variables and industries.
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    The impacts of global financial crisis on garment industry in Sri Lanka: a study based on selected garment factories of Katunayake free trade zone
    (2019) Fernando, C.S.I
    The garment industry in Sri Lanka has been the largest gross export earner since 1986. However, with the 2008 financial crisis country’s total exports started declining sharply. In this background, this study’s main objective was to identify the effect of the 2008 financial crisis on garments sector performances of the export sector in Sri Lanka. For this purpose, the study used a mixed methodology of quantitative and qualitative reasoning. Primary data for the study was collected by administering a questionnaire to randomly selected 23 apparel companies. The main analysis was done using three regression analyses. According to the first regression analysis, Imported Capital Inputs (ICI), Imported Revenue Inputs (IRI) and Domestic Capital Inputs (DCI) are found to have a positive and significant effect with regard to both Knitted Ready Made garment (KRMG) sector and Woven Ready Made garment (WRMG) sector except ICI, although which was positive but not significant on WRMG sector. Domestic Revenue Inputs (DRI) has a negative relationship on both sectors but DRI is not significant on KRMG sector and that of WRMG sector is significant. Although employment showed a positive relationship but it is not significant on firms level exports of KRMG sector and Employment has a negative relationship with regard to WRMG sector but same is insignificant in case of firms. Then, under the second regression analysis there were positive relationships between employment and exports and they were significant in case of both sectors. Finally under the third regression analysis only infrastructure was positive & significant. But wages has negative and significant effect on total garment exports. As a whole, it is possible to conclude that 2008 financial crisis has some mixed (both positive and negative) effects on garment industry expansion in Sri Lanka in the ensuing period.
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    THE IMPACT OF ELECTRONIC BANKING ON CUSTOMER SATISFACTION (SPECIAL REFERENCE TO WESTERN PROVINCE IN SRI LANKA)
    (2019) Habaragamuwa, H . Sithara Dhanushthi
    In Sri Lanka, Commercial banks play a vital role in the financial system and most of the financial needs are fulfilled by them. Nowadays, banks adopt new technological enhanced facilities to provide better customer service which lead them to the concept of Green banking. Electronic banking is the foremost among all other technological facilities. The study principally investigated the relationship between Electronic banking on customer satisfaction in Western province, Sri Lanka. The roots of the study originated from past studies and the most of the existing literatures identified several indicators that have a positive and direct impact of Electronic banking on customer satisfaction. The present study considers nine electronic banking predictors namely, Quality of web page/channel, Speed, Ease of use, Responsiveness, System availability, Reliability, Security, Cost and Usefulness. The research process mainly focused on gathering primary data using a questionnaire while secondary data collection was done by referring publications and websites. The respondents were both males and females above the age of 18 years who use at least one Electronic banking method selected from Western province, Sri Lanka. 350 questionnaires were distributed and collected data were analyzed using both descriptive and quantitative methods. The process of analysis was carried out using SPSS statistical software. The multiple linear regression analysis was used to evaluate the impact of nine independent variables on customer satisfaction. The study found that there is an impact of quality of web page/channel, ease of use, responsiveness, system availability, usefulness on customer satisfaction and also it proved that there is an impact of Electronic banking on overall customer satisfaction.
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    IMPACT OF SOCIAL MEDIA USAGE ON EDUCATIONALPERFORMANCE OF TEENAGE STUDENTS IN KANDY DISTRICT
    (2018) Chandrawansa, O.W.C.M.A.K.
    There is no doubt that Social media has gained wider acceptability and usability and is also becoming probably the most important communication tools among students. However, it is found that students experience of their grades and academic performance due to their addictions and heavy time spend on fun and social activities in the social media platforms. This study mainly carried out to investigate the impact of social media on the education performance of the teenage students in Kandy district in Sri Lanka. This study carried out as an empirical research that used both secondary and primary data. Secondary data were used to understand and establish causal relationship between variables and primary data were collected to analyze these causal relationships. Primary data was collected using a self-administered survey-based questionnaire that delivered among 130 no. of social media usage sample strength. Data were statistically analyzed using correlation and regulations. As per the primary research results, it is evidenced that the time spend on socialization, collaboration, communication and entertainment significantly impact on the academic performance of the students. It is therefore, understood that when the teenage students spend much time on socialisation activities, collaboration activities, communication activities and entertainment activities on social media networks generate impact of academic performance such as change the daily habits, improving grads obtains for examinations, concentrating on studies, encourage for studies, do home works and practical assignments and positively influence on academic life. Findings of this study were used recommend for the authorised personnel to enhance the effective utilisation of social media among the student solitary for the education purposes by promoting collaborative learning.
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    Impact of reward management on employee retention a study of private sector domestic commercial banks in Sri Lanka
    (2019) Wickramasinghe, W.M.S.K.
    The prime objective of undertaking study is to analyze the impact of financial and non- financial rewards on employee retention with special reference to the private sector domestic commercial banks in Sri Lanka. This research study considered both financial and non-financial rewards namely financial rewards, employee recognition, training and learning, career development and measured how these rewards managed and used by the selected private sector domestic commercial banks and how these rewards experienced by the employees and whether these rewards associated with the employee retention. This study focused 7 leading private sector domestic commercial banks namely Commercial Bank, DFCC Vardhana, Hatton National, Nation Trust, Pan Asia, Sampath, Seylan banks. Sample strength of 200 no. of employees was selected and data collected using survey- based questionnaire method. Findings are statistically analyzed using correlation and regression. According to the findings of the present study, all these rewards positively and significantly associated with employee retention in different degrees. Accordingly, financial rewards found to have the strongest association with employee retention followed by employee recognition, career development and training and learning. According to the multiple regression findings, it is evidenced that compensation, employee recognition, career advancement, and training and development, respectively are the significant contributors to employee retention. Based on the findings, it is recommended for the selected private sector domestic banks to ensures both financial and non-financial rewards and strengthen the compensation, financial benefits, career advancement, training and learning opportunities and employee recognition.
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    FACTORS AFFECTING THE IMPLIMENTATION OF ACCRUAL BASE ACCOUNTING IN PUBLIC SECTOR OF SRI LANKA
    (2019) Ariyasena, Porambage
    The Sri Lankan government is considering the adoption of accrual-based accounting with the objective of introducing internationally accepted best financial practices. The government now operates on a cash basis/modified cash basis accounting system while the accrual accounting has become the accepted norm for accounting across the world. The research objectives are to identify the appropriateness of the accrual system, understanding on SLAPS and accrual principles, identify suggestions for changes and finally, identify the factors affecting the implementation of accrual accounting in the public sector of Sri Lanka. The Roger’s Diffusion Theory (1962) of Innovation has been used as the theoretical framework and semi-structured interview questionnaire is developed based on the same theory. The general qualitative method has been used for the study. The population represents the government accountants, academics & professionals. The judgmental sampling method was used in selecting the sample. The sample included 20 accountants .The data collected through semi structured questionnaire was analyzed manually. The findings of the study include supportive factors such as awareness on the existing system, lower accountability, wiliness to shift, better performance measures, system benefits, circular issued to all entities and mandatory of adoption. The impeding factors are negative attitudes, lack of influence, absence of monitoring task force, lack of top management support, lack of communication, system complications, poor quality of output, lack of leaderships, and the absence of an Act of Parliament. . The conclusion is that the government should adopt the accrual accounting system while taking clear policy decision and formulating the implementation strategies with the advice of a steering committee. The fiscal management and budgeting should also be changed to be in line with accrual accounting. The experience of countries where accrual accounting is adopted should also take into consideration.
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    VALUE RELEVANCE OF ACCOUNTING INFORMATION AND STOCK PRICES: EVIDENCE FROM THE COLOMBO STOCK EXCHANGE
    (2017) Sarivudee, A.L.
    This study investigates the value relevance of accounting data in the Sri Lankan stock market, in order to determine whether the accounting information has the ability to capture data that affect the share prices of the companies listed on the CSE from 2010 to 2015. The main objective of this study is explore the relationship between equity price with earnings, dividends and book value per share. This study used secondary data to investigate the value relevance of accounting numbers. Secondary data were obtained from the Annual Financial reports of companies listed on the CSE. Eighty one (81) companies have been selected to the sample representing nineteen sectors in the Sri Lankan share market. Cross-section pooled, fixed year and fixed sector regressions are performed to analyze the data. More ever, this study is motivated by reformulating the ohlson (1995) model for explaining the equity price with the incremental relevance of accounting variables. The findings show that there is a significant relationship between accounting information and share prices of companies listed on the CSE. Earnings are the most widely used accounting information for investment decisions in Sri Lanka, followed by dividends and book value. Therefore, the study suggests that companies should improve the quality of earnings as manipulated earnings (of which Dividends are sub-sets) have a significant effects on share prices. Moreover, there should be firm and stiff penalty by the national standards setters for manipulating earnings in the Sri Lankan stock market. It is also recommended that all companies listed on Sri Lankan Stock Exchange should prepare Simplified Investor's Summary Reports (SISR) with emphases on the most widely used accounting information along the required mandatory detailed financial statements to suit Sri Lankan peculiarities. It is expected that the removal of information over-load particularly for non-accountants and financial analysts. It is expected the above measures to increase investors' confidence in the accounting numbers and thus on economic growth in Sri Lanka.