Commerce and Management
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Item Talent Management for Enhancing the Efficiency of Human Resources in the Public Sector of Sri Lanka: A Comparative Study(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2023) Jayasena, S. D. N. S.; Rajasekera, J.; Wenkai, L.The Sri Lankan Public Sector has often been criticized for being overstaffed, inefficient and a burden to the economy. This has partly been attributed to the deficiencies in employee talents management. This study attempts to find the direction for augmenting human resource in public sector in Sri Lanka through Talent Management (TM), by benchmarking against standards from Japan, Singapore, and Norway. This study adopts a qualitative research approach. One-on-one interviews were conducted with the Executive Officers of Public Service of Sri Lanka. Also, data on TM practices in Public Sector in Japan were gathered through a questionnaire. There was also an extensive review of relevant literature on the study concept from the Public Service of Japan, Singapore and Norway, which rank top in Government Efficiency Indicator. Using the Case study approach, the data obtained was analysed by comparative analysis to compare TM policies and activities of these countries. The study revealed several drawbacks concerning TM in Public Service of Sri Lanka. Analysing various TM models of countries having high standards, the benchmark study proposes an effective Talent Management Model for the Public Sector in Sri Lanka, including Talent Gap analysis, Talent Acquisition and Augmenting, development, assessment, measurement, retention, and transition.Item Efficiency and Performance of Microfinance Institutions: A Systematic Literature Review(Faculty of Commerce and Management Studies, University of Kelaniya., 2023) Herath, H. M. A. K.; Azeez, A. A.; Priyashantha, K. G.This study was conducted to find out common knowledge in the empirical literature pertaining to the performance and efficiency of microfinance institutions (MFIs), as well as the areas that require more attention for future research. The systematic literature review (SLR) technique was applied and the article selection and findings were reported according to the PRISMA guidelines. 69 empirical journal articles between 2013 and 2023 were included from Scopus database. (1) Efficiency of MFIs (Financial & Social efficiency) (2) performance of MFIs (Social & Financial Performance), (3) sustainable performance of MFIs, were identified as the three most common knowledge clusters. The review established that efficiency and conventional performance analysis of MFIs differ in methodologies and perspectives. Further, it was found that performance assessment, efficiency measurement, productivity, sustainability, and outreach of MFIs are infrequently investigated areas. Financial efficiency, social efficiency, financial performance, and social performance of MFIs were also identified as averagely investigated, creating avenues for more future studies. Thus, the study emphasized the need for further research diversifying perspectives on overall MFI performance to ensure lasting success.Item Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Edirisinghe, K.E.I.K.; Perera, H.A.P.L.Small and Medium Enterprises (SMEs) play very important role in many countries including Sri Lanka, as it mostly contributes for the country's economic growth. Accounting Information Systems consider as a set of capital and human resources within an organization and it is responsible for the preparation of financial information and also obtained the information from the collection and process of transaction data and provides more valuable information for decision makers, therefore it is very important to identify the factors influencing to efficiency of AIS. This study identifies the factors influencing to efficiency of Accounting Information System in Small and Medium Size Enterprises in Gampaha District. For this study, we used five main factors and nineteen sub factors under main factors. The data were collected using a standard questionnaire. Questionnaires were distributed among 80 companies in Gampaha district. Data were analyzed by using SPSS software. According to analysis, it was showed to that proper securities measure as highly influencing factor for the increase efficiency of Accounting Information System existing within SMEs with reference to Gampaha district. Based on the findings, some recommendations are given to increase the efficiency of existing AIS. Results of this study will help SMEs to understand the level of the efficiency of AIS.Item Impact of Outsourcing on Lead Time to Apparel Industry in Sri Lanka(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Perera, M.D.B.; Rajapaksha, U.G.Lead time is a main challenge that the apparel industry of Sri Lanka has to face due to rising markets, frequently changing fashion patterns and high competition in the industry both locally and internationally. Therefore, meeting customer demands at a minimum time is crucial. This research was conducted using a sample of 30 apparel organizations in the Colombo district on the basis of simple random sampling. Outsourcing of transportation, warehousing, procurement, sales & marketing and packaging are the independent variables while the dependent variable is reduction in lead time. To conduct the research, primary data was collected through interviews and a questionnaire filled by the management of the apparel organization. The statistical estimation of data is done by Ordinal Regression Logit Model. Researcher was able to identify a positive impact of outsourcing on lead time in terms of apparel industry and with reduction of lead time the organizational and industry performance improves.Item The Determinants of Microfinance Profitability: Evidences from Sri Lankan Microfinance Institutions(University of Kelaniya, 2012) Dissanayake, D.M.N.S.W.This study was undertaken with the objective of asserting the significant determinants of microfinance profitability in Sri Lankan microfinance institutions. This study is based on eleven microfinance institutions in Sri Lanka, within the period of 2005- 2010, which are practicing microfinance at present. In this study, profitability is measured by profitability and sustainability ratios. Determinants of microfinance profitability are measured by efficiency and productivity, financing structure and portfolio quality ratios. Profitability is measured by return on equity ratio, return on assets ratio, and profit margin ratio. Sustainability is measured by operational self sufficiency ratio. Efficiency and productivity are measured by operating expense ratio, personal productivity ratio and cost per borrower ratio. Financing structure is measured by debt/equity ratio. Portfolio quality is measured by writeoff ratio. Finally, the researcher intends to postulate that, the cost per borrower is a determinant for return on equity and operational self sufficiency. Besides, the operating expense ratio and write off ratios are determinants of return on equity, return on assets and profit margin. Observations of the debt/equity variable of the study imply causality for the return on assets and operational self sufficiency as a determinant of respective models.Item Whether Regional Disparity Affect the Efficiency of Universities in Sri Lanka?(2015) Dharmathilaka, K.K.K.; Jayamaha, A.In Sri Lanka annually millions of funds allocate from the Government budget to the universities in Sri Lanka to ensure quality higher education system. There are 15 universities were established and functioned under the apex body of University Grants Commission (UGC). The general concern that university’s prestige depends on their teaching and research activates rather than the other facilities. However, in Sri Lanka there is an ongoing debate that efficiency of some universities are affected by regional disparity, location or size. In this study we focus on measuring efficiency of all state universities in Sri Lanka using Data Envelpment Analysis (DEA). Further analysis focused on the degree of efficiency by regional disparity or the size of the university.Item Best financial practices analysis and efficiency of small financial institutions: Evidence from cooperative rural banks in Sri Lanka(2011) Jayamaha, A.; Mula, J.M.Many small financial institutions (SFIs) in developing countries make great effort to provide efficient services to poor house holders. It is generally accepted that maintaining the best financial practices which are of importance in corporate governance mechanism of institutions, has a close relationship with the efficiency of financial institutions, although they are small. This paper seeks to test best financial practices of cooperative rural banks in Sri Lanka (CRBs) and whether these practices have a significant impact on the efficiency of these institutions. The financial practices of CRBs was assessed using ratios of capital adequacy, liquidity, asset quality, loan to deposit, profitability, loan portfolio yield, operational efficiency, and operational self-sufficiency. The efficiency of CRBs in Sri Lanka was examined by using Data Envelopment Analysis (DEA). Based on the data extracted from CRBs’ financial statements, correlation coefficients showed that several ratios have significant associations with the efficiency of CRBs. This confirms that efficient CRBs maintain best financial practices which contribute to their higher levels of efficiency.Item Affect of internal audit on firms performance(Department of Accountancy, University of Kelaniya, 2015) Dissanayake, W.G.P.K.This study attempt to evaluate the relationships between the internal audits characteristics such as professional qualifications of the chief audit executive of the Internal Audit, size, experience, and qualification; and firm performance. The internal audit is deemed as the core of business accounting as it is the section that keeps track of all businesses associated with the sector. The Objective of this research to identify relationship between Internal Audit and Performance of Sri Lankan Organizations. The internal audit efficiency assists in developing the company’s work because the financial reports present the internal audit department’s quality. In addition, an internal audit is a crucial part of corporate governance structure in an organization and corporate governance covers the activities of oversight conducted by the board of directors and audit committees to ensure credible financial reporting process. This study provides comprehensive oversights on the relationship between internal audit and firm performance.Item Corporate governance issue to the business failure(Department of Accountancy, University of Kelaniya, 2015) Madhubhashini, H.M.T.S.Corporate governance is the process to control and direct the companies for long term results. There has been many ways to achieve this via good corporate governance but failure of some big companies raised various questions and issues. This study is motivated by the numerous reforms to strengthen the efficacy of corporate boards and their oversight committees, in the wake of high profile corporate failures. The empirical question, however, is whether recent proposals would enhance board and their committee effectiveness and in this way, reduce the likelihood of firm‘s failure. This study examines whether the composition, structure and functions of corporate boards and their interactions are related to the probability of corporate failure. The objective of this study is to find out the relationship between Corporate Governance issue and the Business Failure. As the methodology of this study, the all data will be collected through the secondary sources. The corporate governance will be measured by the terms; Accountability, Integrity, Transparency and Efficiency. The Business Failure will be measured by the Liquidity ratio, Defaulting long term loans, Continues losses, resigning top management people without refilling and over trading of the selected firms. The conclusion of this study is; there is a relationship between Corporate Governance and the Business Failure. Also there is a significant impact on Business Failure from the Corporate governance issue.Item FINANCIAL PRACTICES AND EFFICIENCY OF COOPERATIVE RURAL BANKS IN SRI LANKA(2010) Jayamaha, A.; Mula, J.M.Many small financial institutions (SFIs) in developing countries make great effort to provide efficient services to the poorhouse holders. It is generally accepted that maintaining the financial strength which is importance in corporate governance mechanism of institutions, has a close relationship with the efficiency of financial institutions, although they are small. However, there is a doubt of efficiency of SFIs in developing countries due to not maintaining appropriate financial practices. In Sri Lanka, recent collapses of many financial institutions also signal that they do not maintain sound financial practices. Cooperative rural banks in Sri Lanka (CRBs) one of the formal SFIs in Sri Lanka which serve a large number of customers, deal with a large amount of funds and have substantial contributions to the rural financial sector during the last four decades. This paper seeks to test financial strength of cooperative rural banks in Sri Lanka (CRBs) and whether these strengths have a significant impact on efficiency of these institutions. The financial strength of CRBs was assessed using ratios of capital adequacy, liquidity, asset quality, loan to deposit, profitability, loan portfolio yield, operational efficiency, and operational self-sufficiency. The efficiency of CRBs in Sri Lanka was examined by using Data Envelopment Analysis (DEA), a non-parametric analytic technique. Based on the data extracted from CRBs? financial statements, correlation coefficients showed that several financial practices have significant associations with the efficiency of CRBs in Sri Lanka. This confirms that efficient SFIs maintain sound financial practices which contribute to higher levels of efficiency.