Theses

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Postgraduate students are required to submit a thesis as part of fulfilling the requirements of their respective postgraduate degree programmes. This community features merit-based graduate theses submitted by SLIIT postgraduate students. Abstracts are available for public viewing, while the full texts can be accessed on-site within the library.
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Theses and Dissertations of the Sri Lanka Institute of Information Technology (SLIIT) are licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License .

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Author: search.filters.author.Panditharathna, S.M. V

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    PublicationOpen Access
    Analyzing the Impact of Key Factors on the Likelihood of Cash-on-Delivery Parcel Returns: A Seller’s Perspective in Sri Lankan E-Commerce
    (Sri Lanka Institute of Information Technology, 2025-09) Panditharathna, S.M. V
    Cash-on-Delivery (COD) remains the dominant payment method in Sri Lankan e-commerce, but it generates disproportionately high return rates compared to prepaid orders. Returned COD parcels impose dual costs on sellers, who must absorb forward delivery fees even when the order is refused, while also incurring inventory, administrative, and reconciliation burdens. Despite the prevalence of COD, there is little structured research that distinguishes between seller-, courier-, and buyer-related drivers of returns in this context. The purpose of this study is to develop and validate a predictive framework that estimates the likelihood of COD parcel returns from the seller’s perspective, and to identify operational levers that can reduce such returns. Three independent constructs are examined: Seller’s Operational Quality, Courier Service Delivery Performance, and Buyer Acceptance Behavior at Delivery. Each construct is operationalized using seller-perspective indicators over a fixed 90-day recall window and measured on a five-point Likert scale. Data were collected through a structured survey of active Sri Lankan e-commerce sellers using purposive sampling, with analysis conducted via Partial Least Squares Structural Equation Modelling (PLS-SEM). The results demonstrate that all three constructs significantly influence the likelihood of COD returns, with courier performance and buyer acceptance behaviors exerting the strongest predictive effects. Findings highlight the critical importance of first-attempt delivery success, pre-shipment accuracy, and effective communication in minimizing return rates. This research contributes a context-specific framework for understanding COD returns in Sri Lanka, offering actionable insights for sellers, courier firms, and policymakers seeking to enhance e-commerce sustainability.