Symposia & Conferences
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Item The Impact of Perceived Retaliation Threat on Whistleblowing Intention in Sri Lankan Banking Industry(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Kulathunga, Y.O.; Gunasekare, U.L.T.P.This study examines the factors influencing whistleblowing intentions in the Sri Lankan Banking Industry, focusing on the role of perceived retaliation threat compared to attitudes and subjective norms. Using a quantitative research approach, data was collected and analyzed through correlation and regression analyses to test the hypotheses of the study. The findings reveal that both attitudes and subjective norms positively influence whistleblowing intentions, with subjective norms emerging as a stronger predictor. Contrary to the existing literature perceived retaliation threat, negatively correlated with whistleblowing intention, showing that it did not significantly predict the intention to blow the whistle. This study suggests that in the context of the Sri Lankan Banking Industry, positive attitudes and the perception of supportive social norms are more influential in shaping an individual's intention to engage in whistleblowing than the fear of retaliation. The study's results contribute to the understanding of whistleblowing dynamics in a specific cultural and professional context, highlighting the importance of fostering positive organizational cultures and supportive social environments to encourage ethical whistleblowing practices. These insights are crucial for developing effective strategies and policies to support and protect whistleblowers in the banking sector.Item Exploring the Factors Influencing Employee Turnover Intention: With Special Reference to the Shared Service Operations Section(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Warnasuriya, A.G.H.M.; Gunasekare, U.L.T.P.Employee turnover is well studied topic in literature but least monitored problem in organizational settings. There are many factors leading to employee turnover and these factors appeared to have less coherent in different situations. This study is focused on shared service sections of organizations that is mostly common business practice today. The study conducted with the aim of identifying the factors influencing employee turnover intention of Shared Service Operations section of the organizations and the relationship of those factors with the employee turnover intention. Based on the literature review, six factors that may influence the employee turnover intention were found. This research study focused on the employee turnover intention that can lead to the Unwanted Employee Turnover (UET) due to the various reasons such as; high job stress, poor working environment, high workload, poor work life balance, low pay and benefits & job dissatisfaction. The sample of 200 employees representing different age, gender and job levels were selected randomly. The findings of the study will provide useful insights about employee turnover intention in shared service operations sector. Further, the results of this study are most important to the human recourse departments of shared service operation sector to reduce employee turnover intention of their organizations.Item Study of Sustainability Reporting Practices of Listed Companies in Colombo Stock Exchange(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Eishwara, W.E.D.R.S.; Gunasekare, U.L.T.P.Sustainability reporting is now accepted as a widespread measurement of corporate performance among large, global corporates which signify the commitment toward economic, environmental and social aspects caused by its everyday activities. It is an effective policy mechanism that is utilized as a strategic initiative among many corporates. In this regard the Global Reporting Initiative (GRI) guidelines provide a set of reporting principles, standards disclosures, and implementation manuals for sustainability reporting that should be publicly disclosed. Since it is still not mandatory but voluntary, few corporates in Sri Lanka have adopted so far and it is therefore required to raise the attention of corporate world in order to proceed reporting practices transparent and accountable. This study investigates the current state of sustainability reporting in Sri Lanka and identify the firm characteristics affecting to adaptation of Sustainability Reporting. The sample comprised of 72 companies from the 285 of listed in companies Colombo Stock Exchange covering 5 years (2015- 2019). The state of sustainability reporting for each company for each year was computed and both a graphical analysis using line charts were utilized and used trend analysis to achieve the study objective. Finally, multiple regressions were conducted to identify the relationships between firm characteristics and the state of sustainability reporting. The findings of the study will useful for listed companies and other interested parties about sustainability reporting to gain a understand about the current state of sustainability reporting and trends in Sri Lanka. Furthermore, they can identify the factors that affect to the sustainability reporting.Item The Impact of Mobile Banking on Customer Satisfaction: Evidence from Licensed Commercial Banks in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Amanadi, M.D.P.; Gunasekare, U.L.T.P.Mobile phones have created a platform to expand commercial transactions in a very easy manner and have created a wide array of business opportunities through the expansion of wireless communication. Hence, it is clear that mobile banking would be an attractive way of providing banking services and also it could contribute to the development of a country through the promotion of better financial services. Therefore, this research focuses primarily on identifying the impact of mobile banking services on customer satisfaction in Commercial banks in Sri Lanka. This study used mainly primary data collected through a survey questionnaire. 200 customers who are registered as mobile users and actively using mobile bankng service were selected as the sample for this study. The implications can be useful for designing marketing promotional campains of mobile banking services of commercial banks. Further, the bank manager would be able to identify the strengths and weaknesses of existing mobile banking services from the perspective of customers.Item The Relationship between Bank Specific Factors and Bank Profitability: Evidence from Licensed Commercial Banks in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020) Jayasooriya, H.M.U.S.; Gunasekare, U.L.T.P.Banking sector in Sri Lanka plays a key role in the economic development. It is normally agreed that a solid and healthy banking system is a prerequisite for sustainable economic growth. The profitability of the Sri Lankan commercial banks measured by the Return on Assets (ROA). It has been performed a stronger percentage in recent compared to the other SAARC counties. In Sri Lanka, the profitability of commercial banks has not been investigated; there is no clear understanding on what internal (firm-specific) factors influence their corporate financing decision. The objective of this research is to identify the relationship between bank specific factors and bank profitability. Data is collected from Sri Lankan commercial banks in Sri Lanka for 9 years from 2011 to 2019. A panel of 12 commercial banks were incorporated for the study to improve the accuracy and reliability of the research. This paper uses the pooled Ordinary Least Square (POLS) method to analyze the data. The empirical results have found that bank size, assets management under bank specific factors have a significant influence on the commercial banks profitability in Sri Lanka.Item Organization Culture and its Impact on Firm Performance with Special Reference to Listed Companies in Sri Lanka(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Minzan, M.N.M.; Gunasekare, U.L.T.P.The goal of this study is to identify the impact of organization culture on firm performance in listed companies in Sri Lanka. Further we set apart the findings relating to different industries and compared how firm performance changes in manufacturing and service organization as culture differs. The purpose of this study to know; how culture of an organization assists or hinders the organizational performance. Return on Investment and earning per share was used to measure the organizational performance. Our main focus is on Hofstede's cultural dimensions theory and its role in increase organizational performance. Structured questionnaire used, which consisted of four parts of Hofstede’s culture dimensions (power distance, uncertainty avoidance, individualism and masculinity) were employed. The samples was selected through random stratified sampling at sample size of 50 with companies covering both service and manufacturing industries in western region and survey data use from around 150 respondent which include both manager and employees. Quantitative research approach was followed and adopted survey method in which a questionnaire is used to collect the data. Regression and mean models used to test the research hypothecs. The study variables consisted of both dependent variables and independent variables, with organization culture being the independent variable and performance as dependent variable. The findings revealed that culture has a strong impact on company financial performance while uncertainty avoidance and power distance clearly indicated major association with organizational cultureItem Corporate Social Responsibility and Financial Performance of Listed Food and Beverage Tobacco Companies in Sri Lanka(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Thilakshi, T.N.H.; Gunasekare, U.L.T.P.CSR has become a greater important area of research among researches in the financial area in recent years. Most of entities perform CSR activities for its stakeholders than shareholders. This has led to the emergence of new dimension in financial reporting known as social responsibility reporting. It is not mandatory in Sri Lanka as in many other countries. Hence CSR disclosures are provided in the voluntary disclosures (Abeysinghe & Basnayake, 2013). This study was carried out to identify the level of CSR disclosure and its relationship with financial performance in listed Food and beverages tobacco sector companies in Sri Lanka. Study consisted 15 food and beverages tobacco sector companies as the sample. The study was carried out using secondary data. Data were obtained by using annual reports of the selected companies over the last ten years starting from 2008 to 2017. The financial performance of the companies was measure by using ROE. CSR disclosure was measured by using Global Reporting Initiatives (GRI G4 guidelines). The results revealed that the level of CSR disclosure in food and beverages tobacco sector companies in Sri Lanka was at moderate level. The level of CSR disclosure for last ten years was positive and with incremental trend. CSR subcategories (Social, Environment) also had positive incremental trend except economic categories. Finally study showed that level of corporate social responsibility disclosure was, significantly related with corporate financial performance in food and beverages tobacco sector companies in Sri Lanka. Also level of disclosure of CSR subs categories (social, environmental & economic) and financial performance has a positive relationship with each otherItem 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 Organizational Politics in Sri Lankan Business Organizations(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Gunasekare, U.L.T.P.Organizational politics is endemic to organizations and it is unavoidable by its nature. People come to work situations with many goals, not just one unified goal. These goals invoke conflict and competition among workers for the expenditure of scarce resources. So organizational politics involves amassing organizational power for personal benefits, rather than organizational objectives. Organizational politics can adversely affect organizational productivity. Organizational politics can be functional as well to the organizations. Therefore this study attempts to ascertain most common political behaviors in Sri Lankan business organizations which could be employed for the meaningful positive outcomes. In revealing the genuine thoughts regarding their political behaviors, the study employed qualitative research techniques. Study revealed that five political behaviors most frequently exist were selectively using information, managing impressions, and generating support for ideas, praising others and building coalitions. Finally the paper discusses how these political behaviors could be utilized for constructive organizational effects as practical implications.Item Mission Statements in the Leisure Industry: Are they Strategic?(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Gunasekare, U.L.T.P.Organizations summarize their goals and objectives in mission statements and it is widely believed that mission statements significantly impact on strategy and organizational performance. Therefore crafting an effective and attractive mission statement is significant due to these strategic benefits. This study intends to extract the mission statements of twenty companies in the leisure industry in Sri Lanka and analyze the components using the Nine Points Scale approach of Fred R. David to determine how strategic they are. Thus this study is significant, to look at the appropriateness of the mission statement as a strategic tool in serving its intended duty. Therefore the findings would be useful to rethink, if they find their mission statements are poorly crafted. The companies possibly refine their competitive landscape by reformulating this strategic tool in the process of competitive positioning. The contents of mission statements of twenty companies were reviewed and ranked using David’s (1987) model that employs nine components in assessing a mission statement. The study found that the companies operating in leisure industry in Sri Lanka have crafted their mission statements including some of important components specified by Fred R. David. It mainly reflects that they are moderately strategic in formation of mission statements for their companies.