14th SLIIT Business School Students Research Conference [SBSSRC] 2021

Permanent URI for this collectionhttps://rda.sliit.lk/handle/123456789/1648

Browse

Filters

20192

Advanced Search

Filter by

Settings

Has files: YesSubject: search.filters.subject.Covid-19

Search Results

Now showing 1 - 2 of 2
  • Thumbnail Image
    PublicationEmbargo
    ONLINE LEARNING DURING COVID-19: THE IMPACT ON SATISFACTION AND COMMITMENT OF LEARNERS
    (SLIIT Business School, 2019-12-10) Ranadewa, D.U.N.; Gregory, T.Y.; Boralugoda, D.N.; Silva, J.A.H.T.; Jayasuriya, N.A.
    The deadly Covid virus has impacted education across the world to temporarily close the educational institutes and shift towards online learning methods (Dhawan, 2020). The educational system in Sri Lanka usually follows the traditional method of in-class learning. Due to the fast-spreading Covid-19 and the government rule imposed on social distancing, the universities across the country facilitated the online delivery of lectures through their learning management systems (Hayashi et al., 2020). Due to this shift, the learners faced several consequences regarding academics, accessibility, and lecturers' commitment. Referring to empirical studies, the study points out how those consequences impacted students' satisfaction and commitment worldwide. Limited empirical studies have been conducted to test the online learning efficiency with regards to learner satisfaction and commitment. Hence, the study aims to investigate whether there is a significant impact between those consequences and students' satisfaction and commitment in the Sri Lankan context. The target population included undergraduates in state and non-state universities in Sri Lanka. The sample size was 384, and the method applied was purposive sampling. The Googleform questionnaire was distributed among the sample, and the results were analysed quantitatively using SPSS and AMOS software, following the multiple linear regression method. The results demonstrate that the academic issues, accessibility issues have a significant negative impact, and lecturer commitment has a significant positive impact on learner satisfaction, and learner satisfaction has a significant negative impact on the learner commitment, proving that learners are less satisfied and less committed to online learning. Considering the originality, this is one of the pioneer studies conducted to identify the impact of online learning on the satisfaction and commitment of Sri Lankan undergraduates during the Covid-19 pandemic. The findings would be favourable for the learners, lecturers, future researchers, universities, and other educational institutes in making solutions to enhance learner satisfaction and commitment.
  • Thumbnail Image
    PublicationEmbargo
    COVID-19 MODIFYING THE DYNAMICS OF FINANCIAL REPORTING: AN EXPLORATORY STUDY
    (SLIIT Business School, 2019-12-10) Nagendrakumar, N.; Lokeshwara, A.A.; Naresh, R.; Abeywickrama, D.P.; Hewaarachchi, S.H.; Edirisinghe, A.M.I.E.
    The COVID-19 pandemic has influenced many business sectors worldwide, including the Accounting and Finance reporting perspectives. This motivated the researchers to investigate how the pandemic has affected the financial reporting of listed companies in the Sri Lankan context. It was evidenced that the empirical studies on the influence of COVID-19 on corporate financial reports based on accounting standards and techniques are still in the beginning stages; therefore, this paper sets the foundation in bridging the existing knowledge gap by examining how Covid-19 has modified the dynamics of financial reporting. This study is exploratory in nature, and the researchers adopted interpretivism philosophy and have used an inductive approach in conducting the research. The case study method was adapted, where in-depth and semi-structured interviews were applied to collect data. The study population is one hundred and fifty-eight (158) companies consisting of six (6) sectors: Banking, Materials, Consumer services, Diversified financials, Capital goods, and Telecommunication in Colombo Stock Exchange, out of which seven (7) sub-cases were chosen under the purposive sampling technique and the collected data were analyzed on thematic procedures using the Wordcloud analysis tool. Based on the findings, it was revealed that reporting aspects of different sectors were influenced differently by COVID- 19. LKAS 1(Going concern), LKAS 2 (Inventory), LKAS 16 (Cost of depreciation), SLFRS 13 (Fair value measurement) are a few of the standards generally mentioned by the respondents. The result of this study contributes to filling the existing knowledge gap and will be a value addition to contemporary academia.