Wayamba Journal of Management最新文献

{"title":"The Application of International Internal Audit Standards by Licensed Commercial Banks in Sri Lanka","authors":"I. A. N. S. Madurasinghe, W. Tennakoon","doi":"10.4038/WJM.V11I1.7491","DOIUrl":"https://doi.org/10.4038/WJM.V11I1.7491","url":null,"abstract":"Compliance with the International Internal Audit Standards (IIASs) is obligatory to ensure the credibility of the audit reports. In Sri Lankan context, the extent of IIASs application by the financial institutions is still unclear as no formal investigation has been performed so far to address the same. Thus, the purpose of the present study was to assess the application of IIASs by the commercial banks of Sri Lanka. A quantitative research was carried out to reach the research objective. A field survey of population aided in deriving the empirical evidences. Unit of analysis was Licensed Commercial Banks (LCBs) in Sri Lanka. Closed-ended, self-administrated questionnaire was distributed among the internal auditors of LCBs. Opinions of respondents were solicited using a five-point Likert scale ranging from 1 to 5. Regression model was used to analyse data with the support of SPSS statistical package. Results suggested a moderate level application of IIASs by LCBs. However, the extent of IIASs application found significantly vary among three categories of IIASs. The attribute standards seemed the heavily applied IIASs category by Sri Lankan LCBs compared to performance standards and implementation standards. The least level of application was evidenced with respect to performance standards. Theoretically, findings appear significant as there is a short of research work carried out in internal auditing, particularly on IIASs in the global context as well as in Asian context. As managerial implications of this research, it can be noted that LCBs should pay much attention in raising the application of IIASs where performance standards principally need much attention relative to other two standards.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131853656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Market Orientation and Organizational Performance of Small and Medium Enterprises in Puttalam District","authors":"W. A. P. Pramodanie, D. Dissanayake, S. Praveeni","doi":"10.4038/wjm.v10i2.7486","DOIUrl":"https://doi.org/10.4038/wjm.v10i2.7486","url":null,"abstract":"","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134185422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Organizational Commitment on Organizational Citizenship Behaviour among Managerial Level Employees in Apperal Industry in Gampaha District","authors":"S. P. K. Sewwandi, D. Dissanayake","doi":"10.4038/wjm.v10i1.7480","DOIUrl":"https://doi.org/10.4038/wjm.v10i1.7480","url":null,"abstract":"","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126486533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An Analysis of Demand for Microfinance in Sri Lanka","authors":"W. Wijesinghe, W. Tennakoon","doi":"10.4038/wjm.v9i2.7497","DOIUrl":"https://doi.org/10.4038/wjm.v9i2.7497","url":null,"abstract":"Necessity of microfinance services is upraising with the increased complexity of rural life style. Economic pattern of rural communities and the performance of informal financial sector are two cornerstones of the modern microfinance services. It is expected that the demand for microfinance will be increased as the complexity of rural life thrived. Yet, a downward trend is noted in the demand for microfinance by the rural community of Sri Lanka with the introduction of social benefit programmes particularly, the “Samurdhi” Programme. Thus, the motive of this study was to empirically evaluate the factors affecting the demand for microfinance. In particular, it was based on the clients of Samurdhi Prajamula Banking Societies (SPBSs) in Diganwewa Division, Puttalam District of Sri Lanka. The study was quantitative and used the survey research method. The sample was randomly drawn from Samurdhi beneficiaries who are currently the members of SPBSs. The data were gathered by administering a close-ended questionnaire while univariate and bivariate analysis analysed them. The results indicated that the general literacy & income of potential borrowers and also receipt of social benefit by the potential borrowers are significantly predicting the intention to obtain microfinance. Additionally, demand for loan securities, service features and interest charged for the microfinancing facilities are affecting the demand for microfinance. Among the factors related to borrower, literacy level and income of them found positively and significantly affecting the microfinance demand. Yet, a negative influence was noted with respect to receipt of social benefits on the demand for microfinance. All the factors, except service features of the credit facility, negatively affecting the demand for microfinance.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115759514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does Personality Matter in Leadership: Impact of Big Five Personality Traits on Ethical Leadership Behaviour of Middle Managers in Sri Lanka","authors":"W. S. Chandrasekara","doi":"10.4038/wjm.v9i2.7498","DOIUrl":"https://doi.org/10.4038/wjm.v9i2.7498","url":null,"abstract":"","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124061234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Relationship between Effective Communication and Employee Retention of Operational Level Employees in Apparel industry in Sri Lanka","authors":"W. Wijethunga, P. Amarathunga","doi":"10.4038/wjm.v9i2.7496","DOIUrl":"https://doi.org/10.4038/wjm.v9i2.7496","url":null,"abstract":"Human resource is the most valuable asset for every organization, which is generating unique competitive advantages. Retention of operational level employees has become a severe problem in apparel industry in Sri Lanka. The managements of most of the companies assume that weaknesses or deficiencies of internal communication system may be the reason for this unsolved turnover issue. Accordingly, primary objective of present research was analysis the relationship between effective communication (EC) and employee retention (ER) of operational level employees in Apparel industry, Sri Lanka. In this research 248 operational level employees were selected based on convenient judgment sampling method. Data was collected through a structured questionnaire and analyzed using SPSS. Effectiveness of the communication has been measured through supervisor support (SS), upward communication (UC) and quality of information (QI).Findings of the hypothesis 1 (There is a significant relationship between EC on ER) revealed that there is a strong positive relationship between EC and the retention intention of employees, hypothesis 2 (SS has significant relationship with ER) revealed that there is a strong positive relationship between SS and the retention intention of employees, hypothesis 3 (UC has significant relationship with ER) revealed that there is a weak positive relationship between UC and the retention intention of employees and hypothesis 4 (QI has significant relationship with ER) revealed that there is a moderate relationship between QI and the retention intention of employees. Based on the findings, SS has the highest positive relationship with ER. Demonstrating care about employees, providing counselling, strengthening connection between managers and employees and encouraging two-way communication are possible action for the company to improve communication. In order to establish healthy upward communication procedure within the organization, problem card system, employee satisfaction survey, and suggestion box systems can be introduced.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116672701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Technology Orientation and Inbound Open Innovation at LMT Firms: An Empirical Study in Sri Lanka","authors":"M. Deegahawature","doi":"10.4038/wjm.v9i2.7494","DOIUrl":"https://doi.org/10.4038/wjm.v9i2.7494","url":null,"abstract":"Despite the growing interest in open innovation, previous studies have ignored the role of firms’ strategic capability in evoking open innovation, especially in low and medium-low technology (LMT) firms from technologically less advanced countries. This study rectifies this problem by examining the impact of technology orientation on the implementation of inbound open innovation. Also, assessing the effect of the environment on the relationship between technology orientation and inbound open innovation, this study considers technology turbulence and market potential. The hierarchical regression analysis, based on cross-sectional survey data collected from 272 LMT firms in Sri Lanka reveals that LMT firms adopt inbound open innovation at a moderate level. LMT firms value technology and face above-average level technology turbulence and market potential. Results show that both technology orientation and market potential have a significant positive effect on the implementation of inbound open innovation, but no evidence from technology turbulence. Also, technology turbulence negatively, and market potential positively moderate the relationship between technology orientation and inbound open innovation. The findings indicate that LMT firms in Sri Lanka should exploit technologically superior products to meet customers’ needs and attract the market. Also, technology orientation plays a salient role in attractive markets but not in technologically turbulent environments.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134237875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of an Organizational Culture Towards Job Performance: A Study on Colombo District Multinational Banking Employees","authors":"D. A. Y. Codipily, D. Dissanayake","doi":"10.4038/wjm.v9i2.7495","DOIUrl":"https://doi.org/10.4038/wjm.v9i2.7495","url":null,"abstract":"","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131106944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of Physical Ergonomic Factors on Employee Productivity: Special Reference to in Apparel Industry of Gampaha District","authors":"D. Silva, D. Dissanayake","doi":"10.4038/wjm.v9i1.7500","DOIUrl":"https://doi.org/10.4038/wjm.v9i1.7500","url":null,"abstract":"A well-designed work environment is a prerequisite for any organizational employee retention and quality maintenance. Businesses do not operate in a vacuum but rather in a dynamic environment that has a direct influence on how they operate and whether they will achieve their objectives. In today’s context, apparel industries pay a greater attention toward physical ergonomic factors Ergonomics is designed to ensure that the work situation is in line with the worker's activities. Thus, the present research was conducted to determine the impact of physical ergonomic factors on employee productivity in apparel industry of Gampaha district. The variables included in the framework were internal Environmental factors, Working Equipment and workplace design. The primary data was gathered by distributing 323 questionnaires to employees who work in apparel manufacturing companies located in Gampaha district. The findings determined that, all three factors: internal environmental factors, working equipment and workplace design, were significant variables and has a positive impact on employee productivity of apparel manufacturing industry. The research paper provides apparel industry on how knowledge about the physical ergonomics factors influencing employee productivity.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"172 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120971606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Demographic Factors towards Employee Engagement of Lecturers in the State Universities of Sri Lanka","authors":"P. Amarathunga","doi":"10.4038/wjm.v9i1.7499","DOIUrl":"https://doi.org/10.4038/wjm.v9i1.7499","url":null,"abstract":"Employee engagement is one of the key determinants fostering high levels of employee performance, as constantly shown in a number of studies. University lecturers are playing a vital role in shaping the knowledge, skills and attitudes of the most intelligent young generation in the country. Accordingly, analyzing whether there are influences of demographic factors for determining the level of employee engagement of government university lecturers was the primary purpose of the present research. Three hundred and eighty-eight government university lecturers were selected as prescribed by Krejcie and Morgan (1970) using stratified sampling method with representation of all the government universities in Sri Lanka. Findings showed that there are no differences of employee engagement among four groups of educational qualification and two types of genders. Findings further elaborated that the level of employee engagement is different in terms of four types of age groups.","PeriodicalId":202867,"journal":{"name":"Wayamba Journal of Management","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116894934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}