http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/5685 2026-04-07T14:29:56Z 2026-04-07T14:29:56Z Indrani, M.W. Wickremasinghe, G. Naidoo, Moonsamy http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1639 2022-10-21T08:03:55Z 2019-01-01T00:00:00Z

Title: Patterns of executing budgeting as a tool of planning and control: with special reference to listed companies in Sri Lanka Authors: Indrani, M.W.; Wickremasinghe, G.; Naidoo, Moonsamy Abstract: In the modern business world, budgets accomplish a significant role both in planning and control of businesses towards attaining organizational goals. The purpose of this study is to investigate patterns of executing budgeting technique by different companies/industry sectors, in realizing intended purposes. Applying Mixed Method Research (MMR) approach, data for this study was collected through questionnaire survey and discussions with financial executives of 42 listed companies representing five sectors. In view of the major types of simultaneous and sequential mixed methods deigns, this research is concerned with two paradigms (out of eight paradigms): QUAN + qual and QUAN → qual, respectively. The survey data were analyzed using SPSS software and frequency tables while employing ‘thematic analysis’ and ‘content analysis’ for descriptive data. It identified ‘results point of interface’ as the suitable position for integrating core component ‘QUAN’ and supplemental component ‘qual’ to provide meaningful interpretations and sound conclusions for the study. Patterns of application of budgeting vary to a considerable extent from one another within the industry and between industries. Such differences may be largely attributed to the nature of businesses, impact of environmental changes on business activities, markets served (local or foreign), policies, procedures, and specific circumstances that individual companies exercised. Thus, it suggests that these factors may have an impact on the patterns of budgeting practices adopted by individual companies/ industry sectors. Findings conclude that budgeting seems to be the most important technique for all companies irrespective of their sector, playing the biggest role for planning than control of businesses. This study provide helpful insights and useful guidelines to business entities practicing under different organizational contexts and influences, in applying certain MA techniques i.e. budgeting in a proper way making sure that they are moving on to appropriate direction towards achieving organizational goals and hence business sustainability.

2019-01-01T00:00:00Z Wijerathna, A.G.H.S.K. Perera, H.A.P.L. http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1638 2022-10-21T08:04:03Z 2019-01-01T00:00:00Z

Title: A study of ethical perspective towards tax evasion in Sri Lanka Authors: Wijerathna, A.G.H.S.K.; Perera, H.A.P.L. Abstract: Tax evasion is a major problem in developing countries like Sri Lanka. Tax revenue is one of the main sources of government revenue. Government has to face difficulties of funding the government projects and paying for government expenditure when tax payers do not pay or under pay taxes. This study is aimed at identifying the ethical perspective of Sri Lankans towards tax evasion. Further, this study is also aimed at analyzing tax evasion based on several demographic characteristics and identifying the strongest arguments that are in favor and against of tax evasion from an ethical point of view. Data was collected from 50 tax payers and 50 non-tax payers through a questionnaire and analyzed. Based on the analysis conducted, it was identified that the strongest argument which is in against of tax evasion is, “tax evasion is ethical if everyone is doing it”. Further, the strongest argument which is in favor of tax evasion is, “tax evasion is ethical even if a large portion of money collected is spent on projects that do benefit the tax payer”. The findings if this study would be useful for the government in order to take actions to improve the tax collection from Sri Lankans.

2019-01-01T00:00:00Z Wijesinghe, K.D.G. Nayomi Bandara, R.M. Saman Dassanayake, W. Undugoda, M.C. http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1637 2022-10-21T08:03:57Z 2019-01-01T00:00:00Z

Title: The impact of corporate governance on firm value: Evidence from listed manufacturing companies in Sri Lanka Authors: Wijesinghe, K.D.G. Nayomi; Bandara, R.M. Saman; Dassanayake, W.; Undugoda, M.C. Abstract: Good corporate governance is directly linked with the shareholder wealth creation and thereby influence the overall economic prosperity of entities. Firm value is regarded as one of the indicators for the creation of a wealth of an entity. Hence, the purpose of this study is to examine how corporate governance practices impact on the firm value. Data was collected through reviewing the annual reports of 27 Sri Lankan manufacturing firms listed on the Colombo Stock Exchange from 2012 to 2016. The study used descriptive statistics and multiple regression analysis to analyze data. Findings revealed that the number of board meetings of listed manufacturing companies capable of improving firm value. Further, we identified that the control and risk management system of manufacturing entities positively impact firm value while board size and the board committees do not contribute significantly to improve the firm value of manufacturing sector entities in Sri Lanka. The study has social and policy impact as it highlights the importance of corporate governance practices on improving the firm value of the Sri Lankan manufacturing sector. Focusing on one industry sector is an inherent limitation of the study, and industry sector comparison would be a potential future research area.

2019-01-01T00:00:00Z Das, Sumon Das, Shilpi Sarkar, Popy Rani http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/1636 2022-10-21T08:04:26Z 2019-01-01T00:00:00Z

Title: Factors affecting the adoption of human resource information system (HRIS) in Bangladesh: A study on private banking industry Authors: Das, Sumon; Das, Shilpi; Sarkar, Popy Rani Abstract: Adoption of Human Resource Information System is the significant issue in banking sector from last decade though it is the challenge for developing countries like Bangladesh to adopt HRIS successfully. The purpose of this study is to find out different driving and restraining factors that affect the adoption of HRIS in Bangladesh from private banking perspective. Data were collected from 52 respondents of 18 private banks operating in Bangladesh through a structured questionnaire including 12 questions. Different statistical tools such as correlation, regression analysis , anova, co-efficients, hypothesis tests have been used that has showed that there is a positive relationship between driving factors and HRIS adoption in private banking sector in Bangladesh that refers these driving factors support the organization to adopt the HRIS in its function and explore the benefits of its usage successfully while there exists negative relationship between restraining factors and adoption that becomes the challenge for the banking sector to adopt HRIS specially by developing countries like Bangladesh. The study suggests that as HRIS is both the beneficial and challenging issue for Bangladesh, the organization should concern about the adoption and proper usage of HRIS so that it can lead to the better performance of the organization.

2019-01-01T00:00:00Z