ICARE 2021
Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/24724
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Item Challenges in the Adoption of Computerized Accounting Systems in Small and Medium Enterprises of Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Wanigasooriya, W.A.S.S; Gunasekara, U.L.T.P.Use of Computerized Accounting Systems (CAS) are popular among business entities since they provide with numerous advantages such as speed, accuracy, legibility, efficiency, up-to-date information, cost savings etc. However, in the Small and Medium Scale Enterprises (SMSE) in developing countries such as Sri Lanka are still behind in adopting computerized accounting systems due to many reasons. Further, there are very few studies in this area specially studied the challenges in the adoption of CAS in SMSE sector. Therefore, this study aims to identify and understand the challenges in the adoption of CAS in SMSEs of Sri Lanka and to test the impact of cost to be borne in the adoption and maintenance, number of employees, size of the organization, and users’ perception on the adaptation process. Further this study uses the quantitative research approach using a questionnaire survey. Data is collected through 100 SMEs representing manufacturing, trading and services sectors in Western Province, Sri Lanka. This study contributes to the on-going literature on the CAS and the users to improve the systems to a better level.Item Impact of Demographic Factors on Investment Decisions: Evidence from Individual Investors in Colombo Stock Exchange(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Gunasekara, U.L.T.P.; Sandamali, J.A.H.Literature describes when individual investors make investment decisions, their demographic factors make influence in numerous ways. Studies found different demographic factors make different effects for such decisions. Therefore, this research, expected to investigate the impact of demographic factors such as Age, Education Qualification, Income Level, Investment experience and Occupation on the decision making of individual investors’ who are actively involved in trading in the Colombo Stock Exchange (CSE) in Sri Lanka. The sample consists of 200 individual investors engaged in trading in the CSE using convenient sampling. A self- developed five-point Likert scale questionnaire was used to measure variables and data analyzed using the Pearson’s correlation and the multiple regression analysis. The results suggest that there is a significant impact for individual investment decision by the demographic factors - age, educational qualification and investment experience. But other demographic factors- the income level, occupation has moderate but significant impact on investment decision making by the individual investors in Colombo Stock Exchange. The implications are useful for the CSE authorities, the potential investors the financial providers to assess the behaviors of individual investors.Item Interest Rate Changes and Profitability of Licensed Commercial Bank in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Ekanayaka, P.M.S.K.; Gunasekara, U.L.T.P.Interest rate change is very critical issue for the corporate world today. Dramatic interest rates fluctuations are more frequent due to diverse events such as COVID 19 pandemic situation during past period. Previous studies evident that such events ultimately affect the bank's performance in recent years. Therefore, interest rate changes may have a potential impact on commercial bank profitability. This study specially examines the impact of interest rate (fixed deposit rate,lending rate, deposit rate) changes on performance of licensed commercial banks in Sri Lanka due to the pandemic situation. Three types of interest rates are taken into consideration such as Lending rate, Deposit rate and Fixed Deposit rate. Performance is dependent variable, and it is measured in terms of return on assets, return on equity, & earning per share. The sample consist of randomly selected 14 licensed commercial banks out of 24 in Sri Lanka. Using quantitative secondary data collected from annual reports of sample banks for the period of 2016-2020, a comparative analysis is performed to determine the impact of interest change fluctuations of bank performance during the pandemic. The findings may have implications for numerous decisions of bankers.Item The Impact of Cash flows and Firm’s Performance Evidence of Food, Beverage and Tobacco Companies Listed in CSE(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Dayarathne, I.D.Y.Y.; Gunasekara, U.L.T.P.Studying the relationship between cash flows and firm performance in food, beverage and tobacco companies in Sri Lanka is significant since it is less researched area by most of the scholars. Some studies found positive relationship between cash flows and firm performance while some other studies found the negative relationship. These inconclusive findings created a gap in the literature leading to further inquiries in this area. All the Food, beverage and tobacco companies listed in Colombo Stock Exchange are taken as the sample of this study. This is a quantitative study and utilized secondary data. Data collected from the annual reports and the duration under study was the period between 2015- 2020. Three dependent variables are cash flows from operating activities, investing activities and financing activities. Return on assets and return on equity used as dependent variables to measure the firm performance. Descriptive statistic, correlation amount, R square amount, sig. value and regression equation used for this analyze. The findings may have implication for making numerous financial decisions.Item A Study of Internal Control Problems Associated with Computerized Accounting Systems: From the Perspective of Accountants(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Chandrathilake, H.M.T.S .; Gunasekara, U.L.T.P.Small and Medium Enterprises (SMEs) which is the most viable industry in Sri Lanka, contributes massively to the economic growth of the country. There is a growing tendency of using Computerized Accounting Information Systems (CAIS) in this sector for improving the quality and accuracy of the accounting information. Many studies found that some internal control problems impede the efficiency and effectiveness of CAIS. This study explores the Internal Control Problems related to Computerized Accounting Information Systems in SMEs from the perspective of Accountants. The four stages of CAIS – input stage, processing stage, storage stage, and output stage- is examined to identify the problems by its stage where it occurs. The study followed qualitative research approach and contacted the accountants who are the users of CAIS from which the problems were identified in their perspectives. The sample consists with 15 accountants who are working in purposively selected SMEs which are using CAIS. In depth interviews were the main data collection method and thematic analysis was employed to explore the themes and finally arrived the main findings. Internal control issues exist in every four stages of CAIS, and they are significantly influence the effectiveness of CAIS. These findings provide implications to the users of CAIS in improving the systems for better use.Item Relationship Between Working from Home and Employee Job Satisfaction: Special Reference to State Banks of Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Liyanage, K.K.; Gunasekara, U.L.T.P.The concept of working From Home (WFH) is given more attention during the pandemic situation in the world. Most business organizations followed social distancing in workplaces as a control of spreading COVID 19 virus. Therefore, WFH concept is identified as a viable strategy in this situation and, most of the employers have switched into this strategy to ensure the survival of their organizations. At present, since the change of mode of work affected the minds of employees, and it is hypothesized that WFH affects employee job satisfaction in relation to their Physical, Social, Financial, Technical aspects. Data is collected from randomly selected 100 employees who have been engaged in WFH in two state banks by using a structured questionnaire. The hypothesis was statistically tested by using Regression and Correlation to measure the nature and extent of impact of WFH to job satisfaction. The result showed that WFH and job satisfaction has a positive relationship relevant to the Sri Lankan banking employees serving for states banks. This result provides implications for installing WFH practices in workplaces and employers may develop strategies to boost employee satisfaction visa WFH practices.Item Impact of Social Media Promotions on Consumer Buying Decision of Textiles: Special Reference to Social Media Users in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Lakshani, W.D.S.T.; Gunasekara, U.L.T.P.Every company is always seeking new ways to reach customers. In the past few years television, radio, and newspaper advertisement, and print advertisement were the main components of the marketing promotions. But now many companies have shifted into social media promotions. This paper focuses on understanding the impact of social media promotions on three stages of – information search stage, evaluation of alternatives stage and purchase intention stage – consumer purchase decision process. The data is collected from 150 participants who are involved in online purchases frequently. The survey participants were selected using snowball sampling since it is difficult to identify a specific sampling frame. A structured questionnaire was used as the survey instrument. The findings are significant for textiles marketers to understanding how effective the social media promotions for consumers buying decision process. The result of this study helps textiles companies to forecast purchasing behaviors of their customers and can decide more effective online promotional interventions and strategies.Item Perceived Determinants of Adoption of Cloud Based Accounting in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Piyarathna, T.M.N.S.D.; Gunasekara, U.L.T.P.Accounting has evolved consistently over the past decades, with new addition and innovation by making it even better and challenging while providing satisfaction to the users. The recent shift in accounting with improved technology has immensely increased its capacity for end users. Cloud Based Accounting (CBA) is the recent trend in accounting, and it is expected to make accounting easily accessible, less expensive and time saving. In Sri Lankan context, a few empirical studies have been conducted to identify the perceived determinants of adoption of CBA. Hence, this study attempts to fill this knowledge gap. The objective of this study is to identify the level of human, technological, organizational, and environmental factors, and the relationship of those factors with CBA adoption. The impact of these factors on CBA adoption in Sri Lanka is identified with the view of providing workable suggestions to issues at different level of CBA adoption. To achieve these objectives data was collected from 100 accountants using a structured questionnaire. The data were analyzed by using descriptive, correlation analyses and multiple regression analysis. The findings provide constructive explanations of perceived determinants of CBA adaptation to the system implements. Therefore, it leads to successful implementation and utilization of CBA systems in Sri Lanka.Item The Impact of E-Service Quality on Customer Satisfaction in Internet Banking: Special Reference to Licensed Commercial Banks in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Anuttara, R.M.D.; Gunasekara, U.L.T.P.Internet banking is most popular banking tool and it is considered as one of the main services introduced by the banking industry today. Bankers offer electronic services or E services via internet banking to improve the customer satisfaction by providing more efficient and convenient service. Therefore EService quality is considered as the most prominent in gaining customer satisfaction. Although service quality is most researched, E-Service quality is given less attention among the researchers as well as in literature. This study is aimed to examine the impact of E-service quality on customer satisfaction among licenced commercial banks in Sri Lanka. The study is used Efficiency, System availability, Fulfilment, Privacy, Responsiveness, Compensation, and Contact as E-service quality dimensions. The respondents include 100 customers who are using internet banking service in randomly selected Licensed Commercial Banks in Sri Lanka and data is collected through a structure questionnaire. The correlation analysis and regression analysis are employed for analyse data. The study findings of the study will have implications to the bankers for improving E-services quality and propose more quality oriented E service interventions to enhance customer satisfaction.Item Impact of Training and Development on Job Performance of Public Sector Commercial Banks in Uva Province Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021) Sithara, T.M.S.S.; Gunasekara, U.L.T.P.The objective of this study is to determine the impact of Training and Development on Employee Job Performance of public sector commercial banks in Sri Lanka. There is a lack of sufficient empirical evidence regarding the impact of training and development on employee job performance of staff assistants in commercial banks in Sri Lanka which has created a gap for this study. Therefore, this study contributes to bridge this gap. The study was guided by three research objectives. Data has been collected through secondary and primary sources and the questionnaire consists of various questions relevant to the current training and development and their success. The study population was staff assistants who were employed at public sector commercial banks in Sri Lanka, with special reference with Monaragala district. The sample of 200 staff assistants have been selected based on convenient sampling technique. There were two variable Training and Development (Independent) and performance (Dependent) and there were three dimensions such as reaction, learning and behavior.