ICARE 2022

Permanent URI for this collectionhttp://repository.kln.ac.lk/handle/123456789/25708

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Determinants of internet banking adoption in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Mohotti, D.S.W.C.; Aruppala, W.D.N.
Today, the banking industry is essential for managing financial assets and offering financial services. All banks implement some new technical breakthrough for its institution as a result of the evolution of information systems and information technology. Clients are the most crucial component in the banking industry. Traditionally, every transaction is completed manually. Customers had to frequently visit a bank branch. Therefore, it involves a lot of time and money. However, internet banking is gaining popularity today and saves money and time. This study attempts to identify the determinants of online banking adoption in Sri Lanka. The research framework was based on the factors of advantages, technology, social influence, security and customer trust. When considering the Sri Lankan contest limited research has been undertaken on factors influencing the customer’s adoption of internet banking. Therefore, there is a need for studying further on this ground. Approximately about 200 students will be considered as the sample to initiate the collection of data and SPSS 20 will be used to analyze data. It is expected to identify technology and social influence as the most influential factors of online banking adoption. Further the findings of this study will be useful inputs for the decision makers of Sri Lankan banking industry.
Determinants of women entrepreneurs’ success: a study of small-and medium-sized enterprises in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Perera, P.A.K.P.; Aruppala, W.D.N.
Women in today's era are recognized as successful entrepreneurs through their passion, qualities and abilities for strong economic development. In Sri Lanka women entrepreneurs, especially in small and medium-sized enterprises, play a crucial role in rural economic development. Due to such an important contribution of women in economic development, this study focusses on examined the determinants of women entrepreneurs’ success of small and medium-sized enterprises in Sri Lanka. Starting a business is a rational choice faced by an individual who chooses precarious self-employment between certainty as an employee and possibly unemployment, depending on the expected utility in each state. This study focuses on individual determinants such as entrepreneurial characteristics, family background and institutional support. Data will be collected from 250 women entrepreneurs in small and medium-sized enterprises in Sri Lanka using structured questionnaire. Correlation and regression analysis is employed in data analysis of this study. This study is significant in many ways as it mainly examines the success of women entrepreneurs in the small and medium-sized enterprises who contribute greatly to the development of national economy. Many women entrepreneurs in developing countries like Sri Lanka face many challenges while running their businesses such as continue the entity and survival, innovation etc. Findings of this study will helpful to policy makers in developing SME sector and SME institutions to design their service offers. Further this will provide a good starting point to identify appropriate metrics. And this study will lead to a comprehensive study that can develop a valuable specification model for Sri Lanka's financial sector.
Impact of accounting information system (AIS) on organizational performance. a study of SMES in the southern province, Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Wijeweera, P.W.; Aruppala, W.D.N.
In recent times, the business environment has been constantly changing due to rapid technological changes. In this scenario, the composite and impulsive business dynamics play a significant role of Accounting Information System (AIS) as the major driver of the economic and business discourse. To determine the effect of AIS on organization performance globally, many studies have been conducted. However in the Sri Lankan context, this is less researched. Therefore, the purpose of this research is to investigate the impact of accounting information system (AIS) on organizational performance of southern province Sri Lanka. Three AIS components—accounting knowledge (AK), management support (MS), and record keeping performance (RKP) have been chosen for the right reasons with the help of literature. This research has used all the small and medium enterprises in Southern Province, Sri Lanka, as the population, which was approximately more than 800 enterprises (SMEs) in Southern Province, Sri Lanka. and 100 companies were selected as the sample for the study. A structured questionnaire has been utilized to collect data from 100 respondents working in the Southern Province of Sri Lanka, SMEs who were previously selected through convenience sampling. In this study, multiple correlation and regression analysis are used to analyze the data. According to the findings, AK and RKP have a strong positive relationship with organizational performance, while MS has a moderately favorable relationship with the reported profitability of those SMEs. The findings of this study will be useful for accountants or finance managers to ease the collection, analysis, and preparation of financial statements and reports to be presented. This research will help them understand what an accounting information system is as well as how to follow the process of designing one. The results are expected to be beneficial for further research in wider scope in future.
Impact of Accounting Software on Business Performance: With special reference to Small & Medium Enterprises at Colombo District.
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Dissanayake, B.H.G.P.M.; Aruppala, W.D.N.
The purpose of this study is to explore the impact of accounting software on the business performance of small and medium enterprises located in Colombo district, Sri Lanka. The study discusses and explores the impact of accounting software use on the performance of small and medium enterprises. The results of this study are intended to assist owners and other relatives of small and medium enterprises to understand the importance of using accounting software derived from accounting software to achieve their performance. Features such as; efficiency, reliability, ease of use and data quality affect the use of accounting software, thereby affecting the performance of small and medium enterprises. Previous researchers have shown that in addition to improving the business operation efficiency and efficiency of companies. It is important to use accounting software to ensure the survival and sustainability of the business in a competitive environment. The population of this study is small and medium scale enterprises located in Colombo district, Sri Lanka. It is expected to select 100 small and medium scale enterprises in the Colombo district as a sample using the Convenience sampling selection criteria. The study type is descriptive and is expected to collect primary data using questionnaires and surveys. Finally, this study will help to better understand the effects of accounting software on business performance.
Impact of computerized accounting systems on quality of financial reporting in Small and Medium Enterprises (SMEs) in Galle District, Sri Lanka.
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Bhashana, N.V.P.; Aruppala, W.D.N.
The research examined the impact of computerized accounting systems on the quality of financial reporting in SMEs located in the Galle District Sri Lanka. Identify how computerized accounting systems enhance the caliber of financial reporting is the main goal of this study. With a qualitative methodology and qualitative data, a correlational design was adopted. Previous studies found that there is a favorable correlation between computerized accounting software systems and quality of the financial reporting and that these systems assure the effectiveness of the quality of financial reporting. The characteristics of computerized accounting software, such as transaction processing, report preparation, system security, comparability, timeliness, understandability, verifiability, and reliability, are further examined in this study in relation to the high quality of financial reporting SMEs in the Galle District. Thus, the research examines the variables influencing CAS adoption in Sri Lankan SMEs. The literature states that the numerous elements were recognized and generally categorized into many groups. In the Galle District of Sri Lanka, 120 SMEs representing the manufacturing, trading, and service sectors provided information. Using a census and simple random sampling, a sample of 120 people was taken from a total population of 3173 SMEs. Data was gathered using a questionnaire, and 85.6% of those who responded were sufficiently representative of the entire population Punch (2003). The study expects to provide evidence on the influence of accounting information systems on the quality of financial reporting by SMEs. These findings will become important insights for the decision makers in SME sector in order to strengthen the adoption of accounting information systems.
The impact of electronic banking on financial performance of Sri Lankan banks
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Gamage, C.J.; Aruppala, W.D.N.
Electronic banking is a product of e-commerce in the banking field. In Electronic banking, source documents and records exist in digital format instead of a manual accounting system. This concept is adopted at an international level with the global economy. If that these accounting systems are used, to enter information accurately and it eliminates calculation errors as a manual system. Any Bank able to purchase accounting software as a system, can develop their own or purchase a program while making banks own modifications. This paper attempts to examine how electronic banking impacts the financial performance of Sri Lankan banks. Numerous studies have been done to find the impact of electronic banking and financial performance worldwide. Nevertheless, there is a research gap based on this in the Sri Lankan context. Therefore, this research study focuses on commercial banks in Sri Lanka. This study will test the relationship between electronic banking and financial performance. This research will use return on assets (ROA) to measure the financial performance. This study will use Automated Teller Machine (ATM) operations, Point of Sale (P.O.S) and Electronic Transactions (e-transact) to measure electronic banking. This research has used all licensed commercial banks and licensed specialized banks as the population, and Licensed commercial banks,100 operational level managers were selected as sample for this study. Since surveys guaranteed respondents’ confidentiality, they were able to react freely and without fear of being exposed. Tables and pie charts were used to illustrate the quantitative data. In this study, will use descriptive analysis, Pearson correlation analysis and regression analysis under eviews to analyze the data. The results of this research study demonstrated a significant relationship between electronic banking and financial performance. The findings of this study will be useful for other academics who are interested about this issue in future studies, and it will be helpful to develop a new reporting framework. It is recommended to maintain the quality of electronic banking will be an advantage to raise the financial performance of commercial banks of Sri Lanka.
Internal factors affecting the profitability of public sector banks in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2022) Nawarathna, R.G.N.M.; Aruppala, W.D.N.
A country's population can benefit from superior financial services depending on the development of its banking system. The purpose of this study is to determine the extent to which internal bank factors in Sri Lanka's public sector banks have an impact on their profitability. Operating cost efficiency, bank size, and liquidity are evaluated as internal bank characteristics, and return on assets (ROA) is taken into account as a measure of profitability in this study. For the ten-year period from 2012 to 2021, panel data was gathered from the financial statements of seven public sector banks in Sri Lanka that were published on the government information center (GIC). The variables were calculated using the correlation method, which was then utilized to run the regression model. The Eviews software package will be used to evaluate the study. The empirical findings revealed a negative relationship between liquidity and operating cost effectiveness and public sector banks’ profitability in Sri Lanka. The estimation result demonstrates that bank size and capital have a considerable, favorable impact on bank profitability. The findings imply that more policies should be implemented by the government to encourage public sector banks to increase their capital bases. As a result, the banks will be protected in the event of a financial disaster that affects the entire nation. Banks must make investments in effective technologies that will improve their control over operating costs. In order to increase their competitiveness in the market, public sector banks need to expand their efforts in the area of income diversification.