Kelaniya Journal of Management最新文献_第2页

Factors Affecting to Work-Life Balance of Accountants: Evidence from Sri Lanka 影响会计师工作与生活平衡的因素:来自斯里兰卡的证据

Kelaniya Journal of Management Pub Date : 2023-08-22 DOI: 10.4038/kjm.v12i2.7729

S. Nishath, M. Kamaldeen

引用次数: 0

The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka 知识管理对智力资本和价值创造的中介作用:来自斯里兰卡的证据

Kelaniya Journal of Management Pub Date : 2023-08-22 DOI: 10.4038/kjm.v12i2.7721

W. Karunarathne, S. Weligamage, W. Wanigasekara

{"title":"The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka","authors":"W. Karunarathne, S. Weligamage, W. Wanigasekara","doi":"10.4038/kjm.v12i2.7721","DOIUrl":"https://doi.org/10.4038/kjm.v12i2.7721","url":null,"abstract":"This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Chamber of Commerce, 263 companies were selected as the sample. Value creation was measured through both non-financial value drivers and financial value drivers, which was an innovative feature of this study. The data was analyzed using multivariate analysis through Partial Least Square Structural Equation Modeling. The findings confirmed a partial mediation of knowledge management. Further, findings revealed a significant and positive impact of intellectual capital on value creation and a significant positive impact of intellectual capital on knowledge management. The impact of knowledge management on value creation was also a significant positive one.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88687124","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}

引用次数: 0

The Impact of Organizational Identification and Moral Identity Centrality on Organizational Engagement of Millennials: The Moderating Effect of Work Values 组织认同和道德认同中心性对千禧一代组织敬业度的影响:工作价值观的调节作用

Kelaniya Journal of Management Pub Date : 2023-08-22 DOI: 10.4038/kjm.v12i2.7757

K. Udayangi, G. Perera

{"title":"The Impact of Organizational Identification and Moral Identity Centrality on Organizational Engagement of Millennials: The Moderating Effect of Work Values","authors":"K. Udayangi, G. Perera","doi":"10.4038/kjm.v12i2.7757","DOIUrl":"https://doi.org/10.4038/kjm.v12i2.7757","url":null,"abstract":"This study investigates the moderating impact of work values of Millennials on their organizational engagement from a social identity perspective. Organizational engagement which is conceptualized as a dimension of engagement has been rather overlooked in literature. The study of Millennials’ work values and their impact on workplace attitudes and behaviour of Millennials is of timely importance given that they are becoming the largest generational cohort in global workforces. Social identity perspective is contemporarily applied in terms of various dimensions of engagement. The survey was conducted involving 285 Millennial MBA students in two of the leading universities in Sri Lanka, using a structured questionnaire. The data was analyzed using structural equation modeling. The results indicated no support for the premise that the work values of Millennials moderated the relationships between organizational identification or moral identity centrality and organizational engagement of Millennials. This study addresses the knowledge gap pertaining to the organizational engagement of Millennials and provides valuable insights into the work values of Millennials, through a social identity perspective. The findings imply that Millennials may not be different from others in terms of the relationships among organizational identification or moral identity centrality and engagement.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85006575","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}

引用次数: 0

Impact of Financial Capability on Financial Stress of Small and Medium Entrepreneurs in Sri Lanka: Special Reference to the Western Province 融资能力对斯里兰卡中小企业家融资压力的影响:以西部省份为例

Kelaniya Journal of Management Pub Date : 2023-08-22 DOI: 10.4038/kjm.v12i2.7735

B. Jayasekara

{"title":"Impact of Financial Capability on Financial Stress of Small and Medium Entrepreneurs in Sri Lanka: Special Reference to the Western Province","authors":"B. Jayasekara","doi":"10.4038/kjm.v12i2.7735","DOIUrl":"https://doi.org/10.4038/kjm.v12i2.7735","url":null,"abstract":"A significant role is played by Small and Medium Enterprises in creating employment worldwide. Nevertheless, the sector has failed to achieve the desired level of growth despite its unexpected success as a result of significant issues dealt in each individual nation. The main limiting factor for the reduction in growth of Small and Medium Entrepreneurs is the level of financial stress encountered because of financial incapability and rising commitments. Hence the question surfaces on the impact of financial capability on financial stress of Small and Medium Entrepreneurs in Sri Lanka. The present research is primarily focused on measuring financial capability based on a variety of variables ranging from financial resources, financial self-efficacy and financial management competency. Small and Medium Entrepreneurs residing in three districts of the Western Province namely Colombo, Kalutara and Gampaha were chosen to collect the primary data by a questionnaire distributed and the required number of 250 respondents for the sample study were singled out by the stratified proportional random sampling method. Subsequently the data was analyzed using the IBM SPSS- 23 and AMOS. According to the study results, Small and Medium Entrepreneurs residing in Sri Lanka possess higher levels of financial capability and lower degree of financial stress. Further, the Small and Medium Entrepreneurs in Sri Lanka demonstrated a significant level of financial management competency, financial self-efficacy and a moderate number of financial resources. In conclusion the researcher concludes that financial capability has a direct moderate level significant negative impact on financial stress. Finally, study recommends SME should develop their financial skills and capabilities to overcome the financial stress.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89244282","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}

引用次数: 0

Corporate Governance Practices and Financial Distress: Empirical Evidence from Listed Companies in Sri Lanka 公司治理实践与财务困境:来自斯里兰卡上市公司的经验证据

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7707

S. Balagobei, G. Keerthana

{"title":"Corporate Governance Practices and Financial Distress: Empirical Evidence from Listed Companies in Sri Lanka","authors":"S. Balagobei, G. Keerthana","doi":"10.4038/kjm.v12i1.7707","DOIUrl":"https://doi.org/10.4038/kjm.v12i1.7707","url":null,"abstract":"The study aims to investigate the impact of corporate governance on financial distress of listed companies in Sri Lanka. Board size, board composition, CEO duality, board meeting, director ownership, and audit committee size are proxies for corporate governance while financial distress is measured by the Altman Z-score. Altman Z-score measures financial distress inversely and bigger the Z-score indicates the smaller the risk of financial distress. Using hundred and eight individual observations of firms listed in Sri Lanka for the period of 2019 to 2021 and employing fixed effects model, the effect of corporate governance practices on financial distress is evaluated. The results from panel data regression analysis reveal that firms having large number of directors on the board have a low likelihood of financial distress of listed companies in Sri Lanka. Furthermore, when a chief executive officer serves as the chairman of the board at a company, the more likely it is that the company will experience financial distress. But, board composition, audit committee size, board meeting and director ownership have not shown any significant impact on financial distress. The current study also provides evidence that firm-specific characteristics such as firm size, leverage and profitability, could be useful as to determining the likelihood of financial distress. The findings may be of prominence to the academic researchers, practitioners, and regulators who are interested in discovering the quality of corporate governance practices in a developing market and its impact on financial distress.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75659305","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}

引用次数: 1

Factors Influencing Consumer Buying Decision towards Herbal Products in Monaragala District, Sri Lanka 斯里兰卡Monaragala地区影响消费者购买草药产品决策的因素

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7739

R. D. S. D. Suriyage, S. Leon

引用次数: 0

Fuzzy Multi-Criteria Decision-Making Model for Prioritisation of Road Project Investments: Validity Evidence from Lagos State 道路项目投资优先排序的模糊多准则决策模型:来自拉各斯州的有效性证据

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7732

E. O. Oyatoye, D. Balogun, S. O. Adebiyi, O. G. Oyenuga

{"title":"Fuzzy Multi-Criteria Decision-Making Model for Prioritisation of Road Project Investments: Validity Evidence from Lagos State","authors":"E. O. Oyatoye, D. Balogun, S. O. Adebiyi, O. G. Oyenuga","doi":"10.4038/kjm.v12i1.7732","DOIUrl":"https://doi.org/10.4038/kjm.v12i1.7732","url":null,"abstract":"Decision making process for prioritizing investment on road projects can be very challenging within the public sector as it is influenced by several factors such as political, social and economic factors. The importance of designing a reliable scientific model to address the associated challenges is key for making optimal decisions about investment in road projects. This study focused on prioritizing investment on road projects in Lagos State. In a bid to achieve this, a fuzzy multi-criteria decision-making model was developed. The model comprised of the Delphi Technique, Analytic Hierarchy Process, and Technique for Order of Preference by Similarity to the Ideal Solution. The Delphi technique was utilized to determine and rank criteria that should be considered. Agreement among raters was measured using Kendall’s coefficient of concordance (W). A simplified model for decision-making on prioritization of investment on road projects was developed with the Analytic Hierarchy Process (AHP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). AHP was employed for obtaining the weight of each criterion considered, while TOPSIS was used to analyze three existing projects based on the criteria already identified in this study. The result showed that Agege - Pen Cinema Flyover ranked as the most important alternative for consideration, while Agric - Isawo Road and, Lekki-Epe Expressway ranked second and third respectively.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"128 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73950647","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}

引用次数: 0

Facets of Gender Stereotypes Change: A Systematic Literature Review 性别刻板印象改变的各个方面:系统的文献综述

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7689

K. G. Priyashantha, A. C. De Alwis, I. Welmilla

{"title":"Facets of Gender Stereotypes Change: A Systematic Literature Review","authors":"K. G. Priyashantha, A. C. De Alwis, I. Welmilla","doi":"10.4038/kjm.v12i1.7689","DOIUrl":"https://doi.org/10.4038/kjm.v12i1.7689","url":null,"abstract":"This systematic literature review paper highlights the definitions, dimensions, and various outcomes associated with the changing gender stereotypes. Using PRISMA article selection guidelines, Sixty articles were selected that were published during the 1970-2020 period in Scopus and LENS.ORG databases. The results found that the definition of people’s attitudes towards adopting the culturally defined social role of the opposite biological sex is ideal for being globally applied. The most used dimensions found in studies are agency and communion. Depending on the surface nature of gender stereotypes change outcomes found, only a few outcomes are favorable to the economy. There are more negative related outcomes in the family, work, and health clusters. It implies that future research needs to consider overcoming these adverse outcomes. Besides, a gap was identified in gender stereotype change in the technology landscape, and future research needs more focus on these areas. Moreover, the definitions, dimensions, and consequences synthesized in this paper provide insights to build an extended theoretical foundation for gender research in the future. This study had a limited number of articles inclusion because only two databases were selected for article retrieval.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136045226","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}

引用次数: 9

Plastic Use Among Sri Lanka's Metropolitan Population: A Study of Environmental Consciousness and Behaviour 斯里兰卡都市人口的塑料使用:环境意识和行为的研究

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7740

M. Malkanthie, H. Herath, B. S. Galdolage

引用次数: 0

Factors Affecting the Initial Return of Initial Public Offerings (IPOs) and IPO Underpricing in the Colombo Stock Exchange 影响科伦坡证券交易所首次公开发行(IPO)收益及IPO抑价的因素

Kelaniya Journal of Management Pub Date : 2023-04-28 DOI: 10.4038/kjm.v12i1.7741

D. S. Dias, M. Wijesinghe, P. Madhushani

{"title":"Factors Affecting the Initial Return of Initial Public Offerings (IPOs) and IPO Underpricing in the Colombo Stock Exchange","authors":"D. S. Dias, M. Wijesinghe, P. Madhushani","doi":"10.4038/kjm.v12i1.7741","DOIUrl":"https://doi.org/10.4038/kjm.v12i1.7741","url":null,"abstract":"The initial public offering is an important milestone for a company; however, this can be also turned into a reason which causes great wealth loss as well. The purpose of this study is to identify the factors affecting IPO initial return and examine the level of underpricing that prevails in the Colombo Stock Exchange (CSE). The study considers 68 IPOs from 2006 to 2018. The selected factors for the study are ASPI Return, Sector Price/Earnings ratio, Age, Earnings Per Share, Debt Ratio, Net Asset Value, Return on Asset, Price/Earnings Ratio, Debt/Equity Ratio, Offer Price, and Over Subscription Rate. Multiple regression results reveal that ASPI return and over-subscription rate are positively influenced by market-adjusted initial return (MAIR) and offer price is negatively affected. Underpricing analysis revealed that the MAIR and the prevailing level of underpricing is raw initial return equal to 14% and market-adjusted return is 18%. The beverage, food, and tobacco sector, Banking, Finance, and Insurance sector, and diversified holding sector are identified as highly underpriced sectors of CSE. It is recommended that Investors must consider capital market variables and IPO variables for IPO investment decisions regardless of the financial indicators of the company.","PeriodicalId":32766,"journal":{"name":"Kelaniya Journal of Management","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87963030","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}

引用次数: 0