Publications

Permanent URI for this communityhttp://repository.kln.ac.lk/handle/123456789/12169

Browse

Now showing 1 - 20 of 461

A Conceptual Model of Job Burnout and Work Social Support
(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2017) Jayarathna, S. M. D. Y.
This paper aims to develop a model on job burnout with the work social support and employee engagement. The model argues a mediating of employee engagement in explaining the influence of work social support on job burnout. Further, it also suggest the importance of identification of job burnout not only in the service jobs but also in out of service sector. The paper proposes the relationships between perceived supervisor and coworker support with burnout, and the mediating effect of employee engagement on the direct relationships, by getting the support from conservation of resource theory and job-demand resource theory.
A Critique on the Role of Social Media; Facebook
(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2015) Padmasiri, M. K. D.; Kawshalya, M. D. P.
This literature review reviews various roles of Facebook (FB) are playing in today's globalized world. According to literature, Facebook plays roles in various fields such as, marketing, online games, education, teaching, romantic relationship management, managing relationship among friends, and stakeholder engagement. The current study limits its investigation in to selected roles of Facebook such as academic teaching, marketing and romantic relationship management. One finding of the stated that using blogging tools to further develop relationships with undergraduate and graduate students and engage them in meaningful discussions outside of class time. According to another studies Facebook plays a major role in romantic relationship management which creates emotional outcomes as relationship satisfaction and trait jealousy. Further literature argues that network is important in changing the way of business talk with customer and indicates that Facebook plays a role as a communication channel in marketing at business level. Review discussed that FB plays important roles such as, FB in academic teaching, FB in marketing, and FB in romantic relationship. Based on above discussion study can conclude that Facebook plays an important role in various fields.
A Discourse Analysis of Research Texts on Mumpreneurs
(Faculty of Commerce and Management Studies, University of Kelaniya., 2018) Surangi, H. A. K. N. S.; Ranwala, R. S.
Research investigating female entrepreneurs has developed considerably over the past two decades. However, the muprenurship concept is still a relatively under-researched area, and represents a challenging research field. Departing from a social constructionist understanding of mumpreneurs, this study examines how the entrepreneurial mothers are constructed in research articles. The paper makes use of discourse analysis to examine a selection of empirical research articles from 2000 to 2017 on mumpreneurs in entrepreneurship research in order to convey the key concept, main findings, key contribution, and the methodology. The analysis of the research texts revealed several assumptions and constructs that were taken for granted about mumpreneurs. Main findings based on the discourse analysis reveal five hegemonic statements: Mumpreneurs are not ‘proper’ entrepreneurs, many women face competing and often contradictory societal expectations when they are combining motherhood and business, entrepreneurship supporting motherhood, new entrepreneurial identity: ‘I am not just a housewife, and mumpreneurs’ motivations change over and the life course. The practices and the research results are moreover dependent on the particular context in which the articles are produced. This means that their results and assumptions cannot be generalized to other contexts uncritically.
A Review of Employee Counselling
(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2014) Padmasiri, M. K. D.; Jayathilake, L. V. K.
Employee counselling is a Human Resource Management (HRM) practice, which uses to maintain employees’ wellbeing. The objective of the present study is identify counselling techniques which can be applied in employee counselling. The literature shows that in employee counselling counselor can apply different counselling techniques including Cognitive Therapy (CT), Behavioral Therapy (BT), cognitive behavioral therapy (CBT), existential-humanistic therapy and psychoanalysis. According to the literature, for each therapy there are different therapeutic techniques can be used. So, in Behavioral Therapy, Systematic Desensitization, Exposure Therapies, Aversion Therapy, and Biofeedback can be used. Moreover, Rational Emotive Behavior Therapy (REBT) and Reinforcement techniques can be applied as CBT techniques whilst logo therapy and gestalt therapy are using as existential-humanistic therapy techniques. Finally, in Psychoanalysis Therapy Anamnesis, Analysis / Interpretation of Dreams and Analysis / Interpretation of Symbols can be applied in employee counselling.
A Review on Need for a Caring Economics with Special Reference to Sri Lanka
(Faculty of Commerce and Management Studies University of Kelaniya, 2017) Divassini P.; Manjaree H. M. S.
The aim of the survey is to find out the need of caring economics which focuses on the caring economic practices in the context of Sri Lanka. Basically, Caring Economics provides a genuine caring for people and nature as the uppermost priority in an economic system. The study contains a systematic literature review on caring economics that is urgently needed by policymakers and business leaders to foster personal, business, and national economic success. The conventional indicators of economic health in Sri Lanka such as unemployment rate do give absolute value of life-sustaining activities of household economy, unpaid economy, and natural economy. As the outcome of the study, it is found that there is a need for caring economics with the concern of rapidly changing technological changes and social conditions in Sri Lanka.
A Study on Fraud Prevention and Detection Methods in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2021) Peiris, G. K. H.; Aruppala, W. D. N.
Forensic accounting is emerging area in countries like Sri Lanka even though it came up many years ago. Corporate frauds have been increasing worldwide, emphasizing the needfulness of forensic accounting and it has become a great opportunity for accountants and other professionals to think beyond the traditional framework. This study examines the perception of accounting professionals regarding the occupational fraud prevention and detection methods and software used in Sri Lanka. The survey was conducted using hundred accounting professionals of Sri Lanka. The results reveal that password protection, external audits, bank reconciliations and internal control review are quite common in use while bank reconciliation, cash review and password protection are also highly employed methods to detect occupational frauds. However, fraud hotline, forensic auditing and forensic accountants are identified as the least used methods. Further, filtering software, virus protection and firewalls could be identified as the commonly used fraud prevention and detection software used in Sri Lankan context. Implementation of effective fraud preventing and detecting methods, software is highly recommended on preventing and detecting corporate frauds in Sri Lanka.
Accounting for goods sold with a right to return
(Department of Accountancy, University of Kelaniya, 2014) Jayarathna, H.P.S.M.; Karunarathne, W.V.A.D.
Aligning organizational cultures with national culture: an overview
(University of Kelaniya, 2006) Senaratne, C.
An Analysis of the Obstructive Factors that Impact the Empowerment of Women Entrepreneurs in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2024) Amarasooriya, D. N. P.; Premarathna, S. P.; Rajadurei, S.
The sector of small and medium enterprises is considered an encouraging platform for the economic empowerment of women through participating in economic development as entrepreneurs. The lower productivity exhibited by these SMEs in Sri Lanka was identified as a result of the high participation rate of female entrepreneurs in the informal economy. An unfavourable environment has been created obstructing the transition of women entrepreneurs towards the upper echelon of the business world through diverse impediments. Thus, the research focused on exploring the barriers that hinder the business growth of women entrepreneurs in small and medium-scale enterprises. Accordingly, the research was conducted as secondary research: a literature survey. In Sri Lanka, a minor percentage of female participation in small and medium enterprises occurs due to limited access to financial resources, lack of financial literacy, social prejudices, social and cultural restrictions, and limited opportunities for networking and communicating with external resources. Thus, closing the gender gap in education, giving access to capital through a concerted policy action and providing women entrepreneurs with opportunities to improve their financial literacy and educational level were highlighted as the major recommendations in the study to empower women entrepreneurs to climb the value chain. Women entrepreneurs in small and medium-scale enterprises need to be facilitated with greater access to the domestic, regional and international markets in order to enable them to expand their businesses with productivity and innovation. Thus, vital policy measures should be taken to mitigate the barriers involved in formalizing the business mechanisms while focusing on increasing the benefits that women entrepreneurs can gain through that standardizing process.
An Exploratory Examination of Interactions between Leadership Behavior and Person-Organization Value Fit on Employee Performance
(Faculty of Commerce and Management Studies, University of Kelaniya., 2017) Wijesinghe, A. G. K.
Many studies have shown that person-organization value fit effect on employee commitment, job satisfaction, involvement, communication, cooperation, and profit gains in organizations. Leader behavior is another important factor effects on employee performance in organizations. However research investigated on interaction effect of leader behavior and person-organization value fit on employee performance is mostly absent in literature. This study examined the effect of leader behavior, person-organization value fit and their interactions on employee commitment, participation for group decision making and trust in their leaders in Sri Lankan organizations. A questionnaire survey was undertaken to evaluate employees’ ratings on these variables. Hypotheses testing were done by using Analysis of Covariates. Results revealed that both leader behavior and person-organization value fit are powerful predictors for employee performance. Theoretical and practical implications of these results and directions for future research are discussed.
Analysing Sri Lankan Lifestyles with Data Mining: Two Case Studies of Education and Health
(Faculty of Commerce and Management Studies, University of Kelaniya., 2017) Mohotti, W. A.; Premaratne, S. C.
There are no adequate researches in lifestyle data analysis of Sri Lanka. Existing works are not capable of handling big data systematically and, not efficient in disclosing the latent factors in lifestyles. This research has used predictive and descriptive mining techniques to analyse HIES dataset related to two cases in education and health using WEKA and SPSS. The design consists of a classification and a clustering task. Classification finds the factors and their relationships associated with no-schooling and dropouts. Clustering explores the relationship between chronic diseases and family income. Our analysis reveals the significance of child labor and religion among the influences such as age, district and parental education related to school dropout and no-schooling. Other case study discloses that citizens who have got low income comparatively suffer from many chronic diseases. The important patterns recognized through the research can be used by the government policy makers to setup policies.
Analysis of Earnings Management: Using Ownership Structure and Audit Quality Among Banking Industries in Indonesia
(Department of Finance, University of Kelaniya., 2023) Susbiyani, A.; Fauzan, D. T.; Aspirandi, R. M.
Purpose: This research aims to examine the impact of ownership structure consisting of managerial ownership, institutional ownership and audit quality which is proxied using size of public accountant firms on earnings management using three control variables, namely company size, leverage and market value. Design/Methodology/Approach: The population used in this research is banking companies listed on the Indonesian Stock Exchange for the 2020-2022 period. The data used in this research is secondary data and the sampling technique selection used is purposive sampling. There were 35 companies in the sample with a total of 105 data points at the beginning, after the outlier elimination process the final data amounted to 87 data points. The analytical method used to test the hypothesis in this research uses multiple linear regression analysis. Findings: The results of this research show that managerial ownership and audit quality have a significant negative effect on earnings management, while institutional ownership has a significant positive effect on earnings management. Originality: This study uses a sample of banking companies in Indonesia. Control variables were added by researchers when testing the influence of research variables. Agency theory is used to explain the relationship between managerial ownership, institutional ownership and audit quality with earnings management.
Analysis of Stress on Employees’ Productivity: A Study based on Air Force Officers in Sri Lanka
(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2014) de Silva, R.D.; Thilakasiri, K.K.
Job stress is became one of the main challenges faced by many organisations. It is usually occurs when employees cannot cope with pressure or tension of assigned task. It can be considered as one of the factors which influence the work behavior of employees. Work behavior of an employee can be affected due to stress either in positive or negative way. Negative impact of employees’ work behavior due to stress might contribute to lower employees’ productivity ultimately affecting organization performance. According to AIS (the American Institute of Stress) report, $ 300 billion spend annually due to accident, absenteeism, turnover, medical, legal, insurance costs and workers’ compensation as a result of job stress. The main aim of this study is to identify most significance stressor and also to analyses its effect on employees’ productivity. Descriptive survey was adopted as the research design of the study. This study has been conducted based on Sri Lanka Air Force with reference to three bases. The primary data were collected through a questionnaire survey from 67 Air Force officers. The results of the study indicate that over workload (.332**), excessive responsibility (.495**), poor relationship (.518**), meet deadline (.494**), and harassment (.558**) are statically significant factors in predicting the level of stress in Air Force officers. Educational level and civil status are most significant demographic factors affecting the level of stress. Finding of the study shows that there is a low positive relationship between stress and productivity.
Antecedents of Consumer Materialism: An exploration in Sri Lankan Context
(Faculty of Commerce and Management Studies, University of Kelaniya., 2019) Malkanthie, M. A. A.
Materialism is becoming a major problem in the world. Materialistic consumers consume more and even unnecessary things. Overconsumption is one of the major threats to the future of human survival. Hence, the intention of this research is to determine the antecedents of materialism in Sri Lankan context. Through the Literature review, the antecedents of materialism were identified as; depression, anxiety, self- esteem, and stress. Positivist approach with deductive reasoning was used in this study. Individual adult person was taken as the unit of study of this research and this is a single cross -sectional study. Sample of 450 adults was selected according to judgmental sampling technique representing nine provinces in Sri Lanka. Structured questionnaire was used as the data collection tool. Structural Equation Modeling was used to analyze the data. Findings show that self-esteem, depression, and stress significantly affect materialism. Further, Self-esteem and depression negatively affect the materialism while “stress” positively affect the materialism. These findings are useful to Marketing Managers to develop more effective marketing strategies in terms of segmentation, strategic brand communication and promotion. By accurately segmenting based on the facet of materialism that is dominant in a specific consumer behavior context will lead to the development of brand communication that better addresses consumer concerns.
Antecedents of Customer Adoption on Digital Banking with Special Reference to Non-Banking Financial Institutes in Sri Lanka
(Department of Finance, University of Kelaniya., 2021) Madusanka, K. A. E.; Kumari, D. A. T.
Purpose: The principal destinations of this examination are to contemplate and recognize the variables affecting the appropriation of digital banking among non-bank clients in Sri Lanka. Design: A survey was carried out by using structured self-administered questionnaire. As the study is mainly focused on exploring the antecedents of adopting to the digital banking of non-banking organizations of the country, the target population were all the customers who are using digital banking services provided by non-banking organizations in the Sri Lankan context. Accordingly, the sample was based on 300 customers of the digital banking services provided by main players of the industry. The data was analyzed by using descriptive and inferential statistical tools and PLS based SEM was adopted to test the hypotheses. Findings: The researcher has identified the factors; perceived usefulness, perceived ease of use, perceived risk, customer trust, compatibility and information quality affect customer adoption on digital banking among non-bank clients. Originality: The study attempts to distinguish and examine the most significant and practical predecessors that can impact the advanced financial appropriation of non-monetary establishments considering the client's perspective. The study has chosen the TAM model for examining exact discoveries due to its nearby pertinence to the examination question. In view of the chosen model (TAM), however, numerous studies demonstrate that web ease of use, security, data quality, trust, administration quality, comfort, and protection are the main components in the reception of advanced banking by clients.
Antecedents of Export Performance of Small and Medium Scale Enterprises (SMEs) In Sri Lanka: The Role of Entrepreneur Behavior and Experience and the Moderation Role of Industry Context
(Department of Commerce and Financial Management, University of Kelaniya, 2017) Mudalige, D.M.
A number of scholarly researchers have explored the benefits of engaging in international activities in increasing sustainability of SME sector. However, SMEs offer a poor contribution to export income of Sri Lanka compared to other countries. Although research has shown that the entrepreneur characteristics are associated with enhanced export success, past research has failed to identify the entrepreneur characteristics that are most influential in SME export success in Sri Lankan context. Much of the research in Sri Lanka has focused on external or institutional factors and barriers for exports with little attention to entrepreneur behaviour. Few studies have focused on studying internal barriers and export success. This study aimed to fill this research gap by testing the relationship between entrepreneur characteristics and export performance from a capabilities perspective. This study argues that entrepreneurial orientation, social capital and human capital are important capabilities of the entrepreneur which lead to successful export performance. These capabilities are known to play a synergic and complementary role which allows the entrepreneur to develop a dynamic stance that is essential in the international market. This research followed quantitative research methodology using non-disguised questionnaire. A randomly selected sample of 197 export SMEs in Sri Lanka was analyzed. The results were analyzed using Partial Least Squares Structured Equation Modelling (PLS-SEM) method. This study established that entrepreneur capabilities namely entrepreneurial orientation, social capital and human capital have a significant positive influence on the export performance of SMEs. Further, using Multi-Group Analysis (MGA), it was found, that industry context which the SME operates has a moderation effect on the relationship. The outcome of this research will enhance our understanding of success factors of SME export performance.
Antecedents of Facebook Updates, and the Role of Personality of Facebook Users in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya., 2018) Sarathchandra, K. S. H.; Nimeshi, G. K. S.; Ranwala, R. S.; Panditharathne, K. M.; Kaushala, B. A. H.; Wimalasiri, R. K. H. S.; Mallika, M. C. K. H.; Ranasinghe, R. S. L. B.
This study is to prove the impact of different motives in updating Facebook status and role of personality in Facebook updates. Therefore, the study is focus to identify the impact of motive namely validation, communication and self-expression on Facebook status updates while it is examining the moderation effect of individual personality on original relationship. As study is based on the Facebook users, population of the study consist of all Facebook users and based on the convenience sampling method researchers have selected 252 Facebook users in Sri Lanka as the sample of the study. Data were collected from the sample using a researcher developed questionnaire. In order to prove hypotheses and make inferences, regression analysis was employed in the study. Moreover, regression analysis proved that there is an impact from validation, communication and self-expression on Facebook status updates. Further, the relationship between validation, communication and self-expression with Facebook status update is moderated by the extraversion and openness to experience. Based on the inferences of the study, it can be concluded that validation, communication and self-expression act as motives to update Facebook status and the intensity of that motives depend on the personality of an individual.
Application of LKAS 16 & LKAS 39
(Department of Accountancy, University of Kelaniya, 2016) Jayasinghe, B.G.W.A.C.W.; Rajapakse, R.M.D.A.P.
PQR Lanka is a non-profit organization in Sri Lanka. The organization was registered in 1995 with the mission and vision to provide assistance and help to those who are living under the poverty line and to help people who were affected by the war in Sri Lanka. This case is relating to an issue of identification criteria of Property, Plant & Equipment.
Are companies in Sri Lanka appropriately geared to combat fraud?
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2017) Ernst; Young
Are small and medium enterprises allowed to revaluation?
(Department of Accountancy, University of Kelaniya, 2014) Dilhara, U.H.N.; Bandara, R.M.S.