scholarly journals The Audit Expectations Gap and the Role of Audit Education: Evidence from Sri Lanka

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
J.S. Kumari ◽  
A.R. Ajward ◽  
D.B.P.H. Dissabandara
Keyword(s):  
Sri Lanka ◽  
Educational Policy ◽  
Questionnaire Survey ◽  
Policy Implications ◽  
Sri Lankan ◽  
Expectations Gap ◽  
Expectation Gap ◽  
National University ◽  
The Status

The study examined the status and impact of audit education on the audit expectation gap, as existence of such a gap is noted to be harmful to the accounting and auditing profession. Accordingly, undergraduates of a regional national university in Sri Lanka (in three categories as: undergraduates who had not followed an auditing course, who had followed a basic auditing course, and who had followed an advanced auditing course) and professional auditors were selected and a questionnaire survey that included statements on the duties of the auditors was administered. The results of the independent sample t-test indicate the existence of an audit expectation gap in the Sri Lankan context; and that audit education had an effect in reducing such a gap. However, further analysis indicated that only an advanced auditing course had resulted in minimizing such expectation gap (particularly in reducing the unreasonable expectation gap) compared to who had followed a basic auditing course. These findings are expected to have significant educational policy implications.

scholarly journals Foreign Missions’ Role in Promoting International Trade: Empirical Evidence of Sri Lankan Foreign Missions Promoting Electronic Exports in Germany

2020 ◽  
Vol 13 (7) ◽  
pp. 173
Author(s):  
R. T. Vidyaratne ◽  
E.A.G. Sumanasiri
Keyword(s):  
International Trade ◽  
Sri Lanka ◽  
Empirical Evidence ◽  
Policy Implications ◽  
Sri Lankan ◽  
Foreign Missions ◽  
Potential Growth ◽  
Foreign Mission ◽  
Trade Promotion

Foreign missions have been the pillars of trade promotion and in particular, of export and export-oriented investment. In Sri Lanka, the potentiality in export promotion to Germany is immense. However, it is discernible that there is no coordinated effort in promoting trade in Sri Lanka by foreign missions. Therefore, this research examines the role of foreign missions in promoting international trade between Sri Lanka and Germany especially focusing on Electrical and Electronic Sector. The case study is based on the empirical evidence of Sri Lankan foreign missions promoting electrical and electronic exports in Germany. Potential growth-enhancing factors will benefit from increased global economic integration through trade promotion activities undertaken by the host country and the foreign mission. A qualitative methodology was used to understand the stakeholder perspective of the role of foreign missions. Analysis of data collected through semi-structured interviews (13) derived the results that trade fairs and Business to Business meetings as the most effective trade promotion activities. Findings of the study confirms six (6) vital roles of a foreign mission which are internalizing industries, promoting, business intelligence, stakeholder communication, building strategic relationships and inter-governmental engagement respectively. The paper points out managerial and policy implications such as pro-activeness of the head of foreign missions and strategic and trustworthy relationships between the countries. The study concludes that the activities carried out by the Sri Lankan Foreign Mission in Germany does not satisfy the exporters’ expectations and requirements. Further this study recommendations are provided to both German and Sri Lankan Governments and foreign missions.

The Role of Music and Allied Arts in Public Writings on Cultural Diversity: “People of Sri Lanka”

2020 ◽  
Vol 6 ◽  
pp. 93-100
Author(s):  
Gisa Jähnichen
Keyword(s):  
Sri Lanka ◽  
Cultural Diversity ◽  
South Asia ◽  
Case Studies ◽  
Sri Lankan ◽  
Culturally Different ◽  
The World ◽  
Official Languages ◽  
The Way

The Sri Lankan Ministry of National Coexistence, Dialogue, and Official Languages published the work “People of Sri Lanka” in 2017. In this comprehensive publication, 21 invited Sri Lankan scholars introduced 19 different people’s groups to public readers in English, mainly targeted at a growing number of foreign visitors in need of understanding the cultural diversity Sri Lanka has to offer. This paper will observe the presentation of these different groups of people, the role music and allied arts play in this context. Considering the non-scholarly design of the publication, a discussion of the role of music and allied arts has to be supplemented through additional analyses based on sources mentioned by the 21 participating scholars and their fragmented application of available knowledge. In result, this paper might help improve the way facts about groups of people, the way of grouping people, and the way of presenting these groupings are displayed to the world beyond South Asia. This fieldwork and literature guided investigation should also lead to suggestions for ethical principles in teaching and presenting of culturally different music practices within Sri Lanka, thus adding an example for other case studies.

Prospects and restraints of green roofs for high-rise buildings in Sri Lanka

2019 ◽  
Vol 10 (2) ◽  
pp. 246-260
Author(s):  
Subaskar Charles ◽  
Herath Vidyaratne ◽  
Damithri Gayashini Melagoda
Keyword(s):  
Sri Lanka ◽  
Questionnaire Survey ◽  
Energy Savings ◽  
Green Roof ◽  
Green Roofs ◽  
Sri Lankan ◽  
Expert Interviews ◽  
Content Type ◽  
High Rise ◽  
The Government

Purpose Green roofs are acknowledged as a method to substitute greenery washed out by the urbanization. They provide many ecological and sustainable benefits of greenery; reduce the adverse effects of high-rise building constructions. Though this concept is more popular across many countries over the past few decades, still, implementation of this technology in Sri Lanka is new and scant. Hence, the purpose of this paper is to identify and analyze the potential of green roofs in high-rise buildings in Sri Lanka. Design/methodology/approach The data collection was conducted through expert interviews and questionnaire survey. Expert interviews were carried out to validate the prospects and restraints identified through literature review to the Sri Lankan context and analyzed using content analysis. Questionnaire survey identified the most significant prospects and restraints using descriptive statistics and paired sample t-test. Purposive sampling was used to select participants. Findings Reduction of air pollution, aesthetical appearance, thermal benefits and energy savings, reduction of an urban heat island effect, the addition of points in the green rating system are the top most significant prospects that need to be highlighted in promoting green roof systems in Sri Lankan high rises. Less space allocation on rooftops, lack of technical competence and lack of awareness and research are restraints that need most effective elimination strategies to encourage green roof systems. Originality/value The first identified and quantified prospects and restraints for green roof system in Sri Lankan high-rise buildings can be utilized by the government, donors, multi-lateral agencies to promote the sustainable development in Sri Lanka and this knowledge could be used in different scale awareness programs. The value of this paper is such that the paper discusses the links of green roofs with the other facets of sustainability. The new legal reforms and amendments in Sri Lanka could potentially be pending with findings of this study.

Sri Lanka

2016 ◽  
Author(s):  
Marc Billimoria
Keyword(s):  
Sri Lanka ◽  
Sri Lankan ◽  
Religious Art ◽  
Anglican Church ◽  
History Of Christianity ◽  
Church Life ◽  
History Of

This chapter on Sri Lankan Anglicanism looks at the theological basis for contextualization, identifies some Sri Lankan realities, and provides an overview of the history of Christianity in Sri Lanka with a particular emphasis on Anglicanism and its impact. It shows the roots of contextualization in the indigenization movement based on incarnation, and then looks at different aspects of Anglican church life that have been impacted by contextualization such as the church’s ministry and leadership, self-government, architecture and religious art, liturgy, and fundamentally its radical ‘self-theologizing’ with a focus on the role of Bishop Lakshman Wickremesinghe. In conclusion the chapter argues that a distinct ‘Sri Lankan Anglicanism’ exists and asks whether the Anglican Church of Ceylon has fully embraced this distinct identity or is still captive to a colonial past.

scholarly journals Languages Speak Reconciliation: An Interdisciplinary Study on the Impact of National Language in Post War Reconciliation Sri Lanka

2022 ◽  
Vol 27 ◽  
pp. 665-679
Author(s):  
Aruna Jayathilaka ◽  
Thisiri Medagama ◽  
Udeshini Panadare ◽  
Prawardhani Menike
Keyword(s):  
Sri Lanka ◽  
Ethnic Groups ◽  
National Language ◽  
Sri Lankan ◽  
Huge Impact ◽  
Post War ◽  
Mixed Approach ◽  
National Languages ◽  
The Impact

The Role of National Language is endorsed in different contexts and it has triggered an inspirited debate within the Sri Lankan political history when its discriminatory nature policies marked a triumph of linguist nationalism. The recognition of the Sinhala language as the only National Language in Sri Lanka and its dominance, drifted both communities apart causing frustration and tension among ethnic groups, which have ultimately culminated in ethnic strife that lasted almost three decades. National Languages, hence wield as a sociopolitical tool that demands a balance among languages, recognition, and policies. Similarly, Sri Lanka, in its path to reconciliation also demands a balance among National Languages, policies, and its recognition among the communities. This study thus explores the Role of National Language in promoting social cohesion and coexistence among ethnic groups to achieve anticipated “Reconciliation” within Sri Lankan social fabric.  The paper draws upon a mixed approach employing qualitative methods, including in-depth interviews. Data were gathered from interviewing 20 undergraduates from the Faculty of Social Sciences and Languages at the Sabaragamuwa University of Sri Lanka. Data were coded and analyzed using thematic analysis.   Findings revealed that the recognition of National languages in their due status will make a huge impact on fostering reconciliation within Sri Lankan Society. It is further not to be confused with the Link Language as a National Language since its duty in social integration is relatively limited in the cases where the understanding of cultural, traditional, and historical attributes of an ethnic community is more pronounced especially in grappling with attitudinal problems inherited within ethnic communities.

scholarly journals INVESTIGATION OF PLANT AND EQUIPMENT OPERATORS IN BUILDING CONSTRUCTION PROJECTS IN SRI LANKA

2021 ◽  
Author(s):  
K.G.A.S Waidyasekara ◽  
◽  
K.I. Ridmika ◽  
N.M.G.H. Sandagomika ◽  
A.N Konara ◽  
...  
Keyword(s):  
Sri Lanka ◽  
Construction Industry ◽  
Construction Projects ◽  
Building Construction ◽  
Research Approach ◽  
Sri Lankan ◽  
Data Collection Tool ◽  
Social Returns ◽  
The Status ◽  
Essential Input

The construction industry, which is a labour intensive and skill development of the industry would yield both economic and social returns to the national economy. Among other occupational categories, there is a significant demand for the plant and equipment (P&E) operators in the construction industry. Nevertheless, limited numbers of research are available on the said area. Hence, the aim of this paper is to investigate the status of P&E operators in Sri Lankan building construction projects. Accordingly, this study encompassed a qualitative research approach, and six semi-structured expert interviews were conducted as the data collection tool. The study revealed that mainly two categories of P&E as moveable and immovable and further identified subcategories under each. Based on the results, occupational map was developed for the P&E operators in building construction projects in Sri Lanka. Furthermore, the study revealed that technical and mechanical skills as an essential input for an efficient P& E operator. Moreover, the paper discussed issues with P & E operators. Accordingly, inconsistency, taking long leave, poor health conditions, less experience, and less motivation were identified as prominent issues.

scholarly journals Relative Importance of Packaging Elements of Baby Care Products in Sri Lanka: Do Demographic Factors Matter?

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
M.F.S. Faris ◽  
K.P.L. Chandralal
Keyword(s):  
Sri Lanka ◽  
Purchase Intention ◽  
Demographic Factors ◽  
Three Dimensions ◽  
Sri Lankan ◽  
Buying Behavior ◽  
Consumer Purchase Intention ◽  
Generic Products ◽  
Local Companies

 Baby care category has been profitable throughout the years and gained the interest of global players in Sri Lanka amidst the emergence of several local companies. Previous research on FMCG products identified that a 1% shift in packaging will result in 88.9% shift in consumer purchase intention, signifying the role of packaging in buying behavior. But there is mild research done with regards to the Baby Care Category and especially in the Sri Lankan context. This research focuses on the gap of identifying the importance of the different packaging elements of baby care products along with buyers’ demographic factors.  A field survey was conducted with an internet questionnaire to obtain data from a sample of Colombo residents. The results revealed that a weak positive importance was laid on “Graphics” (Color and Artwork) and on “Dimensions” (Design and Shape) of the package. The dimension of “Information” was placed relatively a higher importance in the buying decision. These findings aligned with the insights from buyers and retailers; buyers being more concerned on baby’s safety prioritized ensuring product reliability. Certifications, labels, precautions, and instructions on the package guide them, which evidently is part of the dimension of Information. The results further revealed that the identified importance laid on the three dimensions of packaging elements did not significantly vary on any of the demographic factors; gender, income, and level of education. Baby care, being a sensitive area for parents (unlike generic products), the importance placed on information was much higher due to its role played in assurance, consequently comparative lesser importance was placed on how colorful, big and stylish the packaging is, as the priority was absolute amongst buyers across diverse demographic differences. KeywordsBaby care products; Demographic factors; Packaging elements

scholarly journals STUDENTS’ CHOICE OF HIGHER EDUCATIONAL INSTITUTES; ANALYSIS OF FACTORS IN THE SRI LANKAN CONTEXT

2020 ◽  
Vol 5 (8) ◽  
Author(s):  
Somaratna B. M. P.
Keyword(s):  
Higher Education ◽  
Sri Lanka ◽  
University Education ◽  
Sri Lankan ◽  
State University ◽  
National University ◽  
Computer Based ◽  
Increasing Demand ◽  
Overseas Education ◽  
Foreign Universities

Over the years national university intake in Sri Lanka has become increasingly competitive due to the increasing demand for higher education. Successive governments have tried to almost annually increase the number of national universities and the student intake but failed to cater to this demand. Therefore, those who fail to obtain access to state university education and those who complete the advanced level in the British curriculum have to seek admission to Fee Levying Higher Education Institutes (FLHEIs) in Sri Lanka due to the high cost of overseas education. Fee Levying Higher Education Institutes (FLHEIs) affiliated to foreign universities realizing the need to compete with each other offer international degrees in order to attract students. So the decision making process has become even more complex for the students. Data for this study was randomly collected from 1000 numbers of current students of Fee Levying Higher Education Institutes (FLHEIs) in the Western Province, Sri Lanka. A questionnaire was administered. The questions were categorized according to the conceptual framework developed based on the literature review. The data was analyzed using computer-based software packages. The results of this study can be helpful to Sri Lankan Fee Levying Higher Education Institutes (FLHEIs) in optimizing student intake.

scholarly journals APPLICABILITY OF POLYMER BUILDING MATERIALS FOR PRODUCTIVITY ENHANCEMENT AND COST REDUCTION IN SRI LANKAN BUILDING INDUSTRY

2021 ◽  
Author(s):  
S.D. Wijeratne ◽  
◽  
K.A.K. Devapriya ◽  
S.D. Gallage ◽  
◽  
...  
Keyword(s):  
Sri Lanka ◽  
Questionnaire Survey ◽  
Cost Reduction ◽  
Building Materials ◽  
Raw Materials ◽  
Quantitative Model ◽  
Building Construction ◽  
Polymer Materials ◽  
Sri Lankan ◽  
Structured Interviews

Building construction contributes to a substantial consumption of raw materials compared to other sectors in Sri Lanka. Despite the excessive consumption of raw materials, industry is suffering due to low productivity and economic inefficiency. Thus, the circumstance has led to employ alternative building materials to overcome productivity and cost inefficiency with favourable impacts on sustainability. Polymer has become a global phenomenon with increasing demand as sustainable alternative. Polymer facilitates multiple applications in building construction due to its supreme properties and characteristics. Thus, this research focused develop a quantitative model based on factors related to productivity enhancement and cost reduction to measure the applicability of polymer materials in Sri Lankan building construction. A mixed approach consisting of semi structured interviews followed by a questionnaire survey was adapted for conduct this study. 12 experts were selected for the semi structured interviews and 34 respondents participated for the questionnaire survey. The significance of favourable impact to the productivity and cost efficiency of using polymer materials have been identified in the study. The study discussed the applicability of polymer types in building sector in Sri Lanka and derived resulted in a quantitative model to measure applicability of polymer adoption in the terms of productivity and cost related factors. Study concluded that inherent properties of polymers, buildability, ability to prefabricate, life cycle cost, handling would improve the applicability to local context. Further, relationship identified through the regression model would assist practitioners to select polymer materials while enabling researchers to improve the quality of the products.

scholarly journals An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features

2017 ◽  
Vol 2 (2) ◽  
pp. 36-47 ◽  
Author(s):  
Fatah Behzadian ◽  
Naser Izadi Nia
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Analytical Framework ◽  
Professional Experience ◽  
Factors Affecting ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Audit Firms

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

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