Papers by Kennedy D Gunawardana
International Journal for Innovation Education and Research
There is no any common method available in the financial reporting practices to disclose the inte... more There is no any common method available in the financial reporting practices to disclose the intellectual capital in the financial statements. In this study it was aimed to examine the managerial perception of intellectual capital disclosure practices in the listed companies in Sri Lanka. The main problem was to find out the issues of existing intellectual capital disclosure practices and how managerial perceptions affecting to the disclosure practices of intellectual capital in listed companies of Colombo Stock Exchange. The sample was taken as 20% from the total companies covering all the sectors. It was found that the neediness of disclosing the intellectual capital to get the clear picture of the organizations wealth and success. According to the managerial perception, at the initial stage, it is fair to produce a common method to disclose intellectual capital rather going to value them. Further, it is a must to investigate the total scope of intellectual capital to identify the...
Future of Business and Finance, 2021
This research provides an empirical analysis to discover significant determinants of environmenta... more This research provides an empirical analysis to discover significant determinants of environmental management (waste treatment, energy reduction, recycling, remanufacturing, environmental design and environmental management systems) that managers may need in order to achieve environmental sustainability within their organization. The hypothesized relationships of this model are tested with data collected from 30 rubber manufacturing firms in Sri Lanka, using panel models during the period 2012–2016. The study found that, in general, environmental management does not significantly impact on business performance. It is also found that environmental investment weakened the relationship between environmental management and business performance. Analysis revealed that only two specific determinants of environmental management, furnace oil usage and environmental design, have a significant impact on performance of a firm.
International Journal of Accounting and Business Finance, 2018
The purpose of this paper is to identify existing perceived barriers to popularizing online purch... more The purpose of this paper is to identify existing perceived barriers to popularizing online purchasing and to find out the relationship between perceived risk and popularizing online purchasing, with a specific focus on the influence of perceived risk. Moreover, this study aims to address on attitude towards the psychological and behavioural issues to gain consumer insights by which popularization of online transactions are most influenced. This paper tests a model of perceived risks as barriers to popularizing online purchasing. A questionnaire survey was used with a sample of 48 Sri Lankan corporate sector managers. The data was analysed using descriptive statistics and hypothesis testing. The perceived risk of issues of electronic payments, supply of personal information has a negative relationship with popularization of online purchasing. Non-online shoppers perceive higher risk than online shoppers while males perceive lower risk than females.
SRPN: CSR Enforcement Issues (Topic), 2015
The core objective of this research is to identify the carbon footprint of rubber based products ... more The core objective of this research is to identify the carbon footprint of rubber based products in relevance to different phases of the manufacturing process to identify greenhouse gas emission effect correlated at different stages to establish mitigation strategies. In order to carry out research objectives; ten unstructured interviews were conducted with the relevant professionals to identify the propelling and the restraining forces to product carbon footprint. The Case study revealed that the product carbon footprint for non-organic scope was calculated as 6.67 kg CO2e per kg of latex foam produced an organic scope of 3.34 kg CO2e per kg respectively. It is clear that application of fertilizers during the cultivation would double the emissions in the final product. It further revealed that carbon emission in one kg of latex foam contribute to global warming of 47 percent due to cultivation, 45 percent due to foam production and 8 percent due to centrifuging.
Education has played a pivotal role in the development of human civilization. Education must cate... more Education has played a pivotal role in the development of human civilization. Education must cater to the present needs of society and prepare it for a better future. One of the most valuable gifts that the Catholic Church has contributed is the holistic approach in education, because true education, it holds, is not only training the mind but also the heart, leading to wisdom. However, the overall performance of the holistic education system has faced widespread controversy. Continuing concern about how schools are being managed and controlled has led to many studies on school performance. The purpose of this study is to provide evidence from selected indicators and school governance principles. There are many inconsistencies in findings globally in showing that no single school governance model is appropriate for all schools, countries and economic environments. This study has considered three different school governance practices of board clarity of function, sustainable policy a...
This study develops an extended model to predict customer adoption of Internet banking based on t... more This study develops an extended model to predict customer adoption of Internet banking based on the Technology Acceptance Model (TAM) integrating with perceived risks, perceived web site features. In particular, drawing from the perceived risk construct, six specific risk facets; security, privacy, social, time, performance and financial risk synthesized with the construct perceived web site features which has two variables; perceived system quality and perceived information quality which are integrated with the technology acceptance model (TAM) variables; perceived usefulness and perceived ease of use to propose a theoretical model to predict customers’ adoption of Internet banking. An online questionnaire was designed and sent out to Internet banking users in the selected three local commercial banks in Sri Lanka. Respondents participated through extensive personalized e-mail invitations through the selected commercial banks. The extended model is then tested using the data collec...
Corporate Finance: Governance, 2017
This research paper examines the corporate governance on organization’s financial performance in ... more This research paper examines the corporate governance on organization’s financial performance in selected companies of Colombo stock exchange and sample of this study is the top 45 companies of the Colombo stock exchange, and sample size was 45 company’s annual reports for the period of four years (2012-2015) and observation was 180. There were three objectives for this research paper and two objectives were achieved through quantitative method and the third objective was achieved by qualitative method. E views (9 version) software has been chosen to analyze the data.There are two types of variables have used as independent variable and dependent variable. Independent variables are named as Size of Board of Directors,Independent Board of Directors and Chief Executive Duality (CEO). Dependent variable is named as Return on Asset (ROA). To test the hypothesis hausement test was used and got the result as, null hypothesis was rejected and alternative hypothesis was accepted. So, it sta...
The main purpose of this study is to reveal the present level of e-commerce awareness in manufact... more The main purpose of this study is to reveal the present level of e-commerce awareness in manufacturing industries of Sri Lanka. Further to find out what are the potential drawbacks which are preventing the implementation of the e-commerce technologies. This study also also identifies the future investment level of e-commerce technologies in the next few years. It is important to note that the focus of this study is on Business toBusiness (B2B) in manufacturing industries. The sample is selected out of 531 large scale manufacturing companies and finally the sample size of 100 companies were selected randomly. The survey instrument was developed and distributed to the senior executive in their respective companies. The resulting response rate was 40 %. This was the expected rate for the survey. The results indicate the awareness of e-commerce technologies among the Sri Lankan manufacturing company is very high (80%), but investment to develop e-commerce applications is very low. Most pop...
International Journal of Sociotechnology and Knowledge Development, 2020
This research article investigates the adoption of mobile data services with utilitarian and hedo... more This research article investigates the adoption of mobile data services with utilitarian and hedonic value propositions in Sri Lanka. This study attempts to develop a conceptually model and related hypotheses and its behavior within the Sri Lankan user context. The findings related to the perceived usefulness has reported that a strong relationship between the attitudes and adoption intension even in the context of products with predominantly hedonic values propositions. Further, it was noted that the utilitarian motives of usefulness, ease of use, and comparative advantage were more strongly present than hedonic motives even in mobile ringtone users. The utilitarian motives had strong correlations with the attitude towards attitudes and adoption intension.
International Journal of Sociotechnology and Knowledge Development, 2020
There are number of challenges which are faced in implementing crowdfunding in Sri Lanka. Crowdfu... more There are number of challenges which are faced in implementing crowdfunding in Sri Lanka. Crowdfunding platforms in Sri Lanka are being used to gather funds, mainly for charities and to find seed money for startups. This study focuses on finding success factors affecting the implementation of the crowdfunding projects which are hosted to gather capital for startups. The study contains a proposed conceptual framework developed by reading recent literature with the facts contributing to the success of startups through crowdfunding and analyzing information gathered from experts in Sri Lanka. Variables namely web presence, investors, crowdfunding team, goal and rewards were analyzed together with the success of funding startups via crowdfunding Finally, all the variables except web presence indicated significant towards the success of funding startups via crowdfunding.
Advances in Human and Social Aspects of Technology, 2020
This chapter examines disclosure practices of intellectual capital in the Sri Lankan context. The... more This chapter examines disclosure practices of intellectual capital in the Sri Lankan context. The chapter provides an empirical analysis to showcase the relationship between intellectual capital reporting and the management perception. The three capital components identified in the intellectual capital are human capital, organizational capital, and social capital. Those capitals give a considerable contribution on the wealth of the organization and the main problem is the subjectivity and complexity of the disclosure practices of the listed companies in Colombo Stock Exchange from 2013 – 2016. This study is based on the intellectual capital disclosure practices published in annual reports for the period of 3 years. The managerial perception and company characteristics were linked with the intellectual capital disclosure practices. The study found no common procedure for disclosure among the annual reports while the details of intellectual capital disclosures vary considerably from o...
Proceedings of the Twenty-Fourth Annual Hawaii International Conference on System Sciences
The prediction of stock price performance is a difficult and complex problem. Multivariate analyt... more The prediction of stock price performance is a difficult and complex problem. Multivariate analytical techniques using both quantitative and qualitative variables have repeatedly been used to help form the basis of investor stock price expectations and, hence, influence investment decision making. However, the performance of multivariate analytical techniques is often less than conclusive and needs to be improved to more accurately forecast stock price performance. A neural network method has demonstrated its capability of addressing complex problems. A neural network method may be able to enhance an investor's forecasting ability. The purpose of this paper is to examine the capability of a neural neiwork method and compares its predictive power with that of multiple discriminant analysis methods.
SSRN Electronic Journal, 2015
The objective of this paper is to investigate the trends in frauds of computerised accounting inf... more The objective of this paper is to investigate the trends in frauds of computerised accounting information systems in Sri Lankan licensed banks. Sri Lankan licensed banking sector which is the most feasible service industry contributing enormously to the growth of the country. Security controls of Computerise accounting information system in the corporate sector is taken into consideration as this is currently a growing trend around the world. The core objective is to identify the frauds in the computerised accounting information systems in licensed banks in Sri Lanka. Critical reviews of past literature indicate a clear cut connection between fraud deductions in CAIS through security control systems. In order to find out the applicability of this relationship Sri Lanka, research will be undertaken in licence banks in Colombo region. The report consists secondary data which facilitate to achieve the aforementioned objectives. Secondary data analysis the existing computerized frauds in licensed banks as well as existing security control systems in licensed bank in Sri Lanka. However in secondary data analysis it clearly illustrate the computerized accounting frauds have been increased drastically. So licensed banks should have to implement the more security control systems to overcome those problems.
SSRN Electronic Journal, 2017
This paper will examine the existing hazardous waste management systems of the heavy industries i... more This paper will examine the existing hazardous waste management systems of the heavy industries in Sri Lanka and safety issues that are influencing those practices. Further of this paper is to identify existing hazardous waste management facilities in Sri Lanka while evaluating the factors which positively and negatively influence the successful execution of those practices. Existing literature regarding the factors which influence Hazardous waste management practices will be conducted. Influential factors that have been identified were Environmental law of Sri Lanka, technological factors, corporate policies of the company, public resistance, economical factors, integration between related institutes and informational factors. Environmental law of Sri Lanka will be considered as independent variable and its relationship with the existing hazardous waste management systems will be considered as the dependent variable. Existing literature regarding the factors which influence Hazardous waste management practices will be conducted. Past literature on this paper area will provide the base for creating relationships between variables for this paper. Influential factors that have been identified were Environmental law of Sri Lanka, technological factors, corporate policies of the company, public resistance, economical factors, integration between related institutes and informational factors. Environmental law of Sri Lanka will be considered as independent variable and its relationship with the existing hazardous waste management systems will be considered as the dependent variable. Fifty five heavy industries of the North Western Province will formulate the population for this paper out of which a sample of 40 industries will be chosen. Environmental officer from each company will be handed over a questionnaire. Interviews will be conducted in order to gather primary data whereas secondary data will be gathered by the use of government publications and empirical studies done on this research area.
SSRN Electronic Journal, 2015
In the literature of Human Resource Management and Organizational Behavior, it seems that growing... more In the literature of Human Resource Management and Organizational Behavior, it seems that growing attention has been given to employee engagement which is an employee related outcome contributing to organizational effectiveness. There is a conceptual confusion with regard to the meaning of employee engagement, as there are several associated terms such as job satisfaction, job involvement, work involvement, organizational commitment and organizational citizenship behavior which have been used in the literature either synonymously or non-synonymously in addition to the labels of engagement. This paper seeks to provide a comprehensive conceptualization of employee engagement so as to develop an appropriate working definition for research purpose. Also an attempt was made to decide whether employee engagement is an attitude or a behavior, and to explore its dimensions and elements for the purpose of developing an instrument to measure the variables of employee engagement.
2015 Fifteenth International Conference on Advances in ICT for Emerging Regions (ICTer), 2015
Among many papers which have been published for many years more research has been done on softwar... more Among many papers which have been published for many years more research has been done on software outsourcing risk management and mitigation; but barriers which affects risk assessment has been left aside creating a void. With reference to existing literature six factors were identified and this paper will validate its applicability and operational ability in the domestic software industry. Complexity of the undertaken project, Contractual complications between the vendor and the service provider, project execution mechanisms, financial models adopted, legal framework of the country and the organizational cultures were these main six components which wre subjected to the study. Study is based on all the SLASSCOM registered companies in Sri Lanka which are involved in the software operational outsourcing business.
2015 Fifteenth International Conference on Advances in ICT for Emerging Regions (ICTer), 2015
Government web site service is a subject which requires a great amount of local knowledge in orde... more Government web site service is a subject which requires a great amount of local knowledge in order to implement successfully. A government web site model which has been successfully implemented in another country may not be directly applicable to a Sri Lankan environment without making the required adjustments. In the Sri Lankan context, locally generated knowledge on the field of government web services is lacking. This has resulted in slower progress in local government web site development. In order to address the above void, this research has built a model with the help of previous researches which consists of six variables. During the research the importance of each of those variables towards the sustainable development of Sri Lankan government web sites will be checked.
SSRN Electronic Journal, 2015
ABSTRACT Purpose – The purpose of this study is to ascertain managers' perception on the ... more ABSTRACT Purpose – The purpose of this study is to ascertain managers' perception on the introduction of financial and non-financial measures to carbon footprint reduction in
Vidyodaya Journal of Humanities and Social Sciences, 2008
Political Economy: Structure & Scope of Government eJournal, 2018
Electronic government (e-government) refers to the use of information and communication technolog... more Electronic government (e-government) refers to the use of information and communication technologies for transforming government organizations to make those more accessible, effective and accountable. Following the global trend in e-government developments, the government of Sri Lanka, has invested heavily in implementing numerous e-government projects over the past few years for improving the performance of its public organizations. Even though various e-government projects has been implemented, it is doubtful whether a proper assessment has been conducted regarding the performance of implemented e-government projects in Sri Lanka. The aim of this research is to find out the issues related to success or failure of e-government projects in Sri Lanka. To accomplish the aims and objectives of this research, previous research papers, journals, reports as well as the internet sources has been analysed to gather previous literature in this criteria. Further, a quantitative survey has bee...
Uploads
Papers by Kennedy D Gunawardana