Research Papers - Dept of Information of Management

Permanent URI for this collectionhttps://rda.sliit.lk/handle/123456789/607

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Author: search.filters.author.Madhavika, W. D. NSubject: search.filters.subject.Sri Lanka

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    PublicationOpen Access
    Sustainability of Hotels: Evidence from Tourism Industry in Sri Lanka
    (The Mattingley Publishing, 2020-05-24) Alahakoon, A. M. Y. U; Nagendrakumar, N; Madhavika, W. D. N; Weerawardhana, K. W. P. T. R; Wishwadeep, D. D. P; Anushani, D. M. S
    The present studyexplores the sustainability level of the Sri Lankan hotels in the tourism industry.It wasobserved that the return on equity has been decreasing in the hotel companies though there is an increasing trend in the tourist arrivals in Sri Lanka(Weerasinghe et al., 2019). This unanswered problem raises the questionof whether the hotels in the tourism industry are heading towards bankruptcy. This study used secondary data from the annual reports of 34 listed hotels, which are registered in the Colombo Stock Exchange during the last five years (2015-2019). This study applied the Altman’s original Z score model (1968) which is the most accurate and reliable in forecastingthe sustainability of the firms by using ratio analysis method. The finding of the study reveals that 91% of the hotels are in the distress zone, 9% safe zone and none in the gray zone. The present study is significant since it shedsthe light, through the empirical evidence on the scary financial environment, which signals the hotels in the tourism industry in Sri Lanka,about the doubt of going concern
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    PublicationOpen Access
    An empirical study of students’ satisfaction with professional accounting education programs, Sri Lanka
    (researchgate.net, 2020-07-29) Nadishana, G. S. W. Y; Ameen, Z; Kulatunga, K. A; Perera, A; Perera, C; Madhavika, W. D. N; Nagendrakumar, N
    This study aims to analyze the factors affecting students' satisfaction with professional accounting courses offered by Professional Accounting Education Institutions, and then aims to assess the impact of students' satisfaction and students' loyalty towards Professional Accounting Education Institutions in Sri Lanka. It is evident that a significant gap exists between student enrolment and the rate of students’ passing out as professional accountants as per the annual reports of the Institute of Chartered Accountants of Sri Lanka and the Institute of Certified Management Accountants of Sri Lanka (2014-2018). The study adopted a deductive methodology while employing a stratified random sampling technique and distributed 500 questionnaires which had a response rate of 80%. The data was analyzed using structural equation modeling via SPSS and AMOS versions 25. The study concludes that course assessment and institutional image, teaching methods, teaching staff, course organization and infrastructure facilities, and institutional administration and efficiency significantly impact the student satisfaction. And also, it concludes that the students’ satisfaction significantly impacts students’ loyalty. This study add value to the literature by focusing the students’ satisfaction from two extreme angles (i.e., students’ need and loyalty) and introduces a new model which would enhance the appropriate administration of the Professional Accounting Education Institutions