International Conference in Accounting Researchers and Educators (ICARE)
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Item Critical Leadership Qualities for Good Corporate Governance(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Gunasekare, U.L.T.P.Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders – shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate Leadership need to be attentive in effecting good corporate governance and for this purpose they should possess specific leadership characteristics. The goal of this paper is to analyze the concept of good governance and the concept of leadership to propose specific leadership characteristics to strengthen good corporate governance. This study is significant in recruiting corporate leaders, training and motivating them for the betterment of the good corporate governance in the business world today. Scientific literature analysis was the main methodology employed in this regard and it is indicated that competence, accountability, integrity, relationships, values and steadiness are essential leadership qualities in effecting good corporate governance.Item Determinants of Tax Compliance among Small and Medium Sized Enterprises in Colombo District(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Weerasinghe, W.M.N.L.B.; Rajapakshe, R.M.D.A.P.In this study the researcher sought to explore the different factors that determine tax payers’ compliance in Colombo District. Using a linear regression probity model the researcher found some similarities and differences in factors that are correlated to tax compliance in the locality under study. An increase in the tax payers understanding of the tax laws and the tax system as well as an increase in government accountability with regards to provision of public good and services results into higher compliance levels, thus more of funds through revenue collection. The results of this research will help the government in making policies as they will gain insight on the extent of tax payer’s knowledge and the ways it’s affecting tax compliance. It will also help the revenue authorities on administration especially with designing tax payers’ education programs, simplicity of the taxation system and developing a better understanding of the tax compliance behavior. It will also contribute to the current literature on the factors that define tax payers’ compliance and discuss the strategies of increasing compliance