Research Papers - Dept of Information of Management
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Publication Open Access Trade Liberalisation and Poverty in South Asia(Taylor & Francis Books, 2011) JAYATHILAKA, R; DE MEL, DThe relationship between trade and poverty has long been debated in academic and policy circles. The purpose of this chapter is to contribute to this debate through an in-depth study of the experience of Sri Lanka, the first country in South Asia to break away from the protectionist past by embarking on a decisive process of economic opening in 1977. During the first decade after independence in 1948, Sri Lanka continued with a liberal trade regime, until growing balance of payments problems induced a policy shift towards protectionist import substitution policies from the early 1960s. By the mid-1970s the Sri Lankan economy had become one of the most inwardoriented and regulated outside the group of centrally planned economies. In 1977, Sri Lanka responded to the dismal economic outcome of the closedeconomy era by embarking on an extensive economic liberalisation process, becoming the first country in the South Asian region to do so. Despite major macroeconomic problems and political turmoil, market-oriented reforms have been sustained over the ensuing years. Sri Lanka is now classified as one of the few developing countries outside East Asia that have achieved a clear policy shift from the entrenched import-substitution era. This policy transition has brought about notable structural changes in the economy (Athukorala and Rajapatirana 2000; World Bank 2005b; Kelegama 2006). However, the impact of liberalisation reforms on the incidence of poverty and poverty reduction has not yet been systematically studied. Therefore, the main objective of this chapter is to systematically examine the link between trade liberalisation and poverty reduction through employment channels. The chapter is arranged as follows: Section 2 provides an overview of trade policy shifts and the role of trade in the economy. Section 3 surveys the incidence and patterns of poverty. Section 4 examines key channels through which trade policy impacts on poverty. Section 5 examines some cross-cutting issues. Section 6 reports the results of an econometric analysis undertaken to examine the determinant of poverty at the household level with emphasis on the impact of trade policy. The chapter ends with a summary of key findings and policy inferences.Publication Open Access Identification of the Poor in Sri Lanka: Development of Composite Indicator and Regional Poverty Lines(researchgate.net, 2006-03) Siddhisena, p; Jayathilaka, RThe identification of the poor and the definition of poverty is rather complex since poverty dimensions are multifaceted. Poverty is not just an inadequacy of income to meet basic needs or the inability to spend. It is largely associated with numerous demographic, socio-economic, cultural, environmental, health and psychological factors. The aim of this study is therefore to compute a composite indicator of multidimensional poverty and regional poverty lines to identify the severity of poverty and regional disparities of poverty. The study was based on the two data sets and the main objectives of the study are: Identification of the poor by using a broader definition of poverty; Measurement of regional differences on poverty using the poverty indices and constructed poverty lines; and Development of a Composite Indicator of Multidimensional Poverty to identify poverty by severity and also to examine regional disparities of poverty.Publication Open Access Factors Influencing the Private Cost of Higher Education; the Case of Sri Lanka(researchgate.net, 2019-03) Gobinath, S; Tharshan, K; Dheerasekara, W. R. H; Gunawardena, M.M.D de S; Jayakody, S. G; Lokeshwara, A. AThe research aims to identify and analyze the cost elements that impact the private cost of university education in Sri Lanka. It focused on determining the private cost of the Bachelor’s degree programs and also the cost elements affecting the total private cost and their significance. Twenty one cost categories were identified through a pilot study and analyzed in order to assess their impact on the private cost and their variability based on field of study, gender, programme duration, and the socio-economic group of undergraduates. The population comprised of students enrolled in private higher education institutes offering Bachelor’s degree programs in Sri Lanka. The study was conducted during the 2016/2017 academic year and the sample contained 419 respondents drawn utilizing the purposive and stratified random sampling procedures. The data were analyzed using descriptive statistics, while the hypotheses were tested using the Chi-square test for independent sample statistics at 0.05 level of significance. It was found that majority of cost categories (15) had significantly varied between fields of study undertaken while minority of cost categories (10) varied significantly between students’ gender. The study revealed that the identified factors influenced the private cost of university education in the Sri Lankan context.Publication Open Access Effectiveness of Financial Accounting and Reporting Practices introduced to Eastern Provincial Council, Sri Lanka(2014-01-31) Nagendrakumar, NSri Lanka in recent years has been introduced changes in public sector financial management. The introduction of accrual basis of accounting to public sector especially in Provincial Councils has created new trends in public financial management. This research is concerned with the effectiveness of public sector accounting and financial reporting in the research domain of Eastern provincial council (EPC). The aim of this research is to understand the financial accounting and reporting practices and to analyze whether they are effective. Descriptive method was used to evaluate the variables. The research concludes that the accounting and financial reporting practices adopted at EPC are not effective.Publication Open Access Country Specific Factors: Public Sector Accounting and Financial Reporting Reforms in Sri Lanka(researchgate.net, 2018-07) Nagendrakumar, NNew Public Management led the world of the public sector - including Sri Lanka - to switch on to the accrual-based accounting which is referred to as Public Sector Accounting and Financial Reporting reforms. However, it was noted that most of such reform activities have failed. Besides, irrespective of failure recorded Sri Lanka continues with the reform process. This postures the research problem of what factor(s) forces Sri Lanka to endure the reform. As a result, this study in general attempts to hoist the factors that determine the reform and precisely attempts to elevate the country specific factors of the phenomenon in Sri Lankan context based on qualitative methodology employing semi-structured interviews. The data were analyzed using thematic analysis method. The study found that though most of the universal and countryspecific factors are negatively influence the reform in Sri Lanka it is compelled to reform since ‘change of country status’ dictates.Publication Open Access The development of public sector accounting and financial reporting in Sri Lanka(researchgate.net, 2015) Nagendrakumar, N; Fonseka, M; Dissanayake, KAccrual accounting practices in private sector and cash accounting practices in public sector are unconsciously institutionalized. However, in the recent past the Association of Public Finance Accountants of Sri Lanka, which became the public sector wing of the Institute of Chartered Accountants of Sri Lanka in 2012, has initiated accrual accounting practices to the public sector in the country. Authors, adopting Institutional Theory as theoretical lens and using semistructured interviews, attempt to explain the recent developments in Public Sector Accounting and Financial Reporting Practices in Sri Lanka. The study finds that mimetic practices played a dominant role and the normative and coercive practices seemed poor in making the accrual accounting practices a success in the public entities and further the study concludes that the Public Sector Accrual Accounting Practices are still open to debate and research.Publication Embargo Film-it: Virtual Location Scout and Movie Production Planning Assistant for Film Industry in Sri Lanka(IEEE, 2019-12-05) Wijesekera, C; Kosgahakumbura, D; Alwis, J; Kaluarachchi, B; Thelijjagoda, SThe global multi-billion-dollar industry of film making is not that healthy in Sri Lanka. Film industry majors say that this happens because not enough local movies are made within the country by local artists. Therefore, there is no problem with the number of creative minds in the country. The reason for the lack of local movies made annually in the country is because it takes a lot of effort, time and money. And if the movie fails, millions get wasted. Movies mostly fail because they are not organized very well from the beginning. Everything starting from the script to the final tickets that are going to be sold needs to be planned during pre-production. If pre-production fails, production fails. If production fails, post-production fails. The success or the failure of a movie starts right at the beginning of the pre-production phase. This phase contains many processes that are very important to carry out the production phase. One of them is location scouting. Since film industry is mostly based on aesthetic pleasure of the people in the society, scenic beauty is a must when choosing locations for a movie. “Film-it” is an application that is capable of giving all kinds of assistance in location scouting and much more in movie planning. That is the reason it is called “The Virtual Location Scout and Movie Production Planning Assistant”. This application has already proved to be beneficial for Sri Lankan movie directors and producers to do months tasks in much less time which is a huge improvement in the industry that saves so much time and money. Major roles in the industry states that this application will take the Sri Lankan movie industry to a whole new level.Publication Open Access University academics’ behavioural intention to use E-Government services in Sri Lanka(IISTE International Journal of Information and Knowledge Management, 2015) Nawaz, S. S; Thelijjagoda, SImplementation and adoption of Electronic Government services are in early stage in most of the developing economies. Users of such services include individual citizens, businesses, government agencies and other governments. The rewarding benefits of such implementation effort depends both on governments’ end as well as users’ end. This study amended and used Unified Theory of Acceptance and Use of Technology (UTAUT) model to identify the factors influencing university academics’ adoption of electronic government services in Sri Lanka. University teachers from South Eastern University of Sri Lanka were the participants of the study. The real data disclosed that Effort Expectancy and Social Influence factors have significant effect whereas Performance Expectancy factor did not have effect on university academics’ intention to adopt Electronic Government services in Sri LankaPublication Embargo The impact of social media networking (SMN) towards business environment in Sri Lanka(IEEE, 2015-08-24) Thelijjagoda, S; Hennayake, T. M“Social Media Networking (SMN)” is one of most popular web concepts mainly used for interaction and entertainment purposes. Today world leading business organizations apply SMN for business activities as a value added service. Purpose of the research project is to identify SMN trends which are popular among Sri Lankan business environment and to identify benefits those organizations gain from it. Also to evaluate the value of using SMN Trends in Sri Lankan business environment and to encourage conservative Sri Lankan businesses to use SMN trends as value added services. This is an exploratory study which leads to pattern identification, a model development and hypothesizes formulation. Thus, data gathered from three samples; Purely, Partially and None SMN Based Organizations using stratified random sampling technique. For data analysis cross tabulation, chi square test, frequency and descriptive statistical techniques were used. Results conclude organizations' SMN Usage Pattern is directly effecting to its Business success. Higher percentage of successful businesses is Partially SMN Based Organizations which use SMN as a supporting service. Research results illustrates there is 10% of SMN Impact to the total Revenue Impact factors and 25% of SMN Impact to SMN Using Activities in Partially SMN Based Organizations.Publication Embargo Stakeholders' psychological factors affecting E-learning readiness in higher education community in Sri Lanka(IEEE, 2015-08-24) Herath, C. P; Thelijjagoda, S; Gunarathne, W. K. T. ME-learning involves the use of information and communication technology to teach and deliver learning materials and it's becoming increasingly important in the higher education in Sri Lanka. Learners' readiness to use the University e-Learning system enhances the learning efficiency and opportunities. University e-learning system provides more specific learning materials of required quality. A survey was conducted to investigate the critical factors affecting learners' readiness in using the e-Learning system. By using factor analysis the variables were classified into individual learners' study habits, learners' learning preferences, perception and willingness towards electronic learning and e-Learning readiness factors. Results show that the learners' willingness is significant when participating in e-learning system activities. Generally, learners use World Wide Web to improve their learning experience as a valuable source of information. The results showed that in order to adopt to the e-learning system, the most important factors are e-learning confidence and e-learning training not the e-learning readiness.