Symposia & Conferences
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Item Adoption of Information Technology to Productivity of Sri Lankan Banking Industry(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Fernando, W.K.B.A.P.; Thilakarathne, C.R.In the current context, the information technology has become one of the crucial elements in economic development and a backbone of knowledgebased economies in terms of operations, quality delivery of services and productivity of services. Information technology can improve bank performance in two ways: IT can reduce operational cost, and facilitate transactions among customers within the same network. Therefore, for a developing country like Sri Lanka, taking advantage of information technologies has become an increasing challenge. Since banks are spending increasing amounts of capital on information technology, it is very important to understand the relationship between information technology investment and bank productivity. Hence, regression model and the correlation technique are used to analyze the relationship between information technology and productivity. This paper presents the adoption of information technology to productivity in the banking industries in Sri Lanka and gives an insight into how productivity of banking has been enhanced via IT. The results are tested on a panel of 10 Sri Lankan banks over 6 years, during the period of 2009- 2014. From the analysis it was reviewed that the bank profits increment due to adoption of IT investment, reflecting positive network effects in this industry.Item The Investment of Information Technology and Firm Performance: The Study of Manufacturing Industry in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Pathirana, M.P.D.M.; Thilakarathne, C.R.Many organizational leaders and strategy scholars would agree that the ability to effectively manage information within the firm has become critically important because it may provide a basis for gaining a competitive advantage. Many business people invest large amount of funds for information technology to improve the performance of the organization. Performance is the main area of measuring success of the organizations. Many researchers have shown the effect of information technology on the financial performance of organization by finding the relationship among information technology and the return on investment, growth in sales, return on equity and on assets. The objective of this research is to find the relationship between investment of IT and firm performance of the manufacturing organizations. According to this research independent variables are Investment of IT on Total annual sales, Investment of IT on Total assets and Investment of IT on Total investments. Dependent variable is Return on assets (Weill, 1992).Secondary evidence is used for this research. Seven years of historical data on IT investment and performance were collected using Annual reports of CSE website .In the recent past, researchers have shown conflicting results regarding the returns to IT investment .Some researchers posit that the equivocal results of IT investment are due to inconsistent measurement of firm performance and investment (Roberts, et al., 2004).Multiple regression analysis and correlation analysis technique were used to analyze the variables and data. The importance of this research is to gain more knowledge about IT and its effect of the organizations.Item Impacts of Effective Internal Control System and Information Technology on Quality of Accounting Information Systems: The Case of Vietnam(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Quynh Le, H.N.; Nguyen, B.H.This study was conducted to examine the impacts of effective internal control system and information technology on the quality of accounting information systems. Survey data is collected from 192 accountants, managers, employees who operate and manage the information systems in HCM city (Vietnam) in 2014. This study applies Cronbach’s Alpha coefficients, EFA methods to assess reliability and value of scale, and linear regression analysis method to test the hypotheses. The results from this study show that the quality of accounting information systems is influenced by the effectiveness of the internal control system as well as the application level of IT in accounting. These results can help managers enhance the quality of accounting information systems.Item Adoption of information technology to productivity changes in the Sri Lankan banking industry(Department of Accountancy, University of Kelaniya, 2015) Fernando, P.The rapidly increasing use of computers in producing and delivering goods and services has spurred a large literature on the effects of information technologies (IT) on productivity growth (Casolaro & Gobbi, 2004). Information and communication technology (ICT) can be considered the key factor driving economic growth in industrial societies. Investing in IT is widely regarded as having enormous potential for reducing costs, enhancing productivity, and improving living standards (Hajl, Sims, & Ibragimov, 2013). In recent years, greater competition in SL banking has been driven by technological change, internationalization and globalization of financial services, higher demand for banking services and deregulation and privatization of the industry (Figueira, Nellis, & Parker, 2009). The Internet has provided an environment in which information can travel across organizational and geographical boundaries (Dasgupta, Sarkis, & Talluri, 1999). Comparison of ICT investment to all other expenditures connected with the production process illustrates the growing significance of ICT in the modern economy as a factor of production (Hajl, Sims, & Ibragimov, 2013). The purpose this research is to observe whether Information technology is an indicator of a poductivity. The sample for this research will be obtained from the Sri Lankan listed commercial banks. The objective of this research is to findout to identify relationship between information technology and productivity changes.Item The investment of information technology on performance of the organization(Department of Accountancy, University of Kelaniya, 2015) Pathirana, M.P.D.M.Many organizational leaders and strategy scholars would agree that the ability to effectively manage information within the firm has become critically important because it may provide a basis for gaining a competitive advantage (Tippins, 2003).Many business people invest large amount of funds for information technology to improve the performance of the organization. The objective of this research is to find the relationship between investment of IT and firm performance of the manufacturing organizations. According to this research independent variables are amount of investment of IT, Investment of IT percentage of total assets and Investment of IT percentage of total investment. Dependent variable is Return of assets (Weill,1992).Secondary evidence used for this research. Ten years of historical data on IT investment and performance was collected using Annual reports of CSE website. In the recent past, researchers have shown conflicting results regarding the returns to IT investment. Some researchers posit that the equivocal results of IT investment are due to inconsistent measurement of firm performance and investment (Lim, Richardson, Roberts, 2004).To gain best result used SPSS tools for analyze the variables and data. The important of this research is to gain more knowledge about IT and its effect of the organizations.