Impact of Lifelong-Learning Mindset on Career Success of Professionals in the Field of Accounting

The notion that the lifelong-learning concept bolsters career success is one of the popular and debated research areas in the world. Within the Sri Lankan context, there is a lack of evidence to determine this concept and only have the impression that a lifelong-learning mindset positively impacts career success. Therefore, this conceptual query is carried out to warrant scholarly investigation that encapsulates the impact of a lifelong-learning mindset on the career success of accounting professionals in Sri Lanka. By bridging the lacuna in existing research studies and determining the relationship between lifelong mindset and career success in the Sri Lankan context, this study tries to fulfill the empirical gap and contribute new knowledge. The study was conducted in SLIIT Business School, SLIIT, Sri Lanka during the time period between February to October 2021. Adopting an online questionnaire survey strategy and convenience sampling method, primary data was collected from a sample of 384 respondents who are accounting professionals in the Western Province of Sri Lanka. Descriptive statistics, correlation analysis, and multiple linear regression analysis were used to analyze the data and interpret the findings. According to the findings, there is a significant impact on career success from a lifelong-learning mindset, and a positive relationship between lifelong-learning mindset and career success with a Pearson Correlation Coefficient of +.729. The study discovered that increasing the Lifelong-learning mindset attitude by one unit increases the career success of accounting professionals by 77.9 percent (P = 0.000). The research found that out of three factors, namely, learning curiosity, strategic thinking, and resilience; only curiosity and resilience have a statically significant impact on career success in Sri Lanka. A finding this research was able to identify is that strategic thinking does not significantly impact career success within the Sri Lankan context.

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Analysis of factor’s influencing the adoption of e-teaching methodology of learning by students: an empirical study amidst the present pandemic crisis

Asian Journal of Economics and Banking ◽

10.1108/ajeb-12-2020-0112 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ashish Chandra ◽

Nitish Bagdi

Keyword(s):

Sample Size ◽

Online Teaching ◽

Goodness Of Fit ◽

Pearson Correlation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Teaching Methodology ◽

Content Type ◽

The Impact

Purpose The COVID-19 pandemic has changed education ideology across the globe. The education system has drastically shifted from traditional ways of teaching toward online teaching mechanism. This study aims to conduct an analysis of factors influencing the adoption of the e-teaching methodology of learning by students amidst the present pandemic crisis. Design/methodology/approach The study is based on primary data and a survey was conducted using a semi-structured questionnaire with a sample size of 216 respondents from various universities in India. Cronbach’s alpha and Pearson correlation, the goodness of fit, ANOVA and multiple linear regression analysis was applied. Findings Furthermore, the results obtained stated that attitude and usefulness proved to be statistically significant as the two variables contribute a statistically significant number of predictions to the practice of adoption of the e-teaching methodology by students. Additionally, it was found out that students there is a strong requirement from the institute and teachers’ part to motivate the students to take interest in e-teaching and students should be given an opportunity to develop a sense of empowerment so, that they can feel comfortable and can discuss their query’s confident during the e-classes. Research limitations/implications This study was completed within a time constraint. So, the sample size is small i.e. 216 and variables, which influence the adoption of the e-teaching methodology of learning by students are not exhaustive. There might be many other variables, which are still unexplored and should have been part of this study. Practical implications This study will be beneficial for the education sector to better understand the impact of e-teaching methodologies on the learning and development of students in a more practical way. Originality/value The study adds value to the literature in the domain of online teaching and the level of e-learning from students’ perspectives in the era of this new pandemic crisis. Then, will be beneficial for not only the students but also will help the institution and teachers to understand the mindset of the students in detail and can improve the way knowledge is delivered to the students by the means of e-classes in a sustainable way.

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The Impact of HR Practices on Employee Retention; A Case of BPO Sector, Sri Lanka

International Journal of Human Resource Studies ◽

10.5296/ijhrs.v9i1.14050 ◽

2018 ◽

Vol 9 (1) ◽

pp. 1

Author(s):

N.R.A.S.S. Wijesiri ◽

G.S. Paranagama ◽

M.M.A.S. Sirirwardhana ◽

D.L.N.C. Thilakarathna ◽

R.S Weerarathna ◽

...

Keyword(s):

Sri Lanka ◽

Employee Turnover ◽

Employee Retention ◽

Simple Random Sampling ◽

Primary Data ◽

Sri Lankan ◽

Business World ◽

Hr Practices ◽

Executive Level ◽

The Impact

In today’s business world, employee retention is one of the much debated topics and identifying the reasons for employee turnover and implementing the necessary policies to retain employees can be crucial. Thus, all organizations expect to minimize the employee turnover to best possible level. Therefore, the intention of this research is to study the impact of Human Resource practices on employee retention, conducted on the Business Process Outsourcing (BPO) sector in Sri Lanka. BPO sector is recognized as an emerging sector in Sri Lanka, and this sector is well known as an under-researched area. This study is significant as such research projects have been sparse in the Sri Lankan context and in order to fill that gap this research have been conducted for three companies namely Company A, B and C. The analysis was mainly based on 237 executive level employees from Company A, B and C respectively 108, 32 and 97 selected through simple random sampling. Primary data were collected using a self-administrated questionnaire and analyzed through deductive approach. According to the results obtain through regression analysis all three companies indicated that there is less impact of HR practices on employee retention. As a conclusion when management of BPO sector formulate the policies in their organizations with regard to employee retention, they should consider not only the HR practices but also, they have to concern about other factors that can effect on employees.

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Job Stress and Organizational Level Factors: Sri Lankan Experience

10.46610/rrhrlm.2021.v02i02.004 ◽

2021 ◽

Vol 2 (2) ◽

Author(s):

R. M. R. P. Wijesooriya ◽

R. M. R. P. Wijesooriya

Keyword(s):

Data Analysis ◽

Sri Lanka ◽

Job Stress ◽

Linear Regression Analysis ◽

Working Environment ◽

Organizational Level ◽

Primary Data ◽

Quantitative Methodology ◽

Substantial Impact ◽

The Impact

Employee work happiness and performance are influenced by a number of factors, including stress. The purpose of this study is to look into the factors at the organizational level that influence audit trainees' stress levels. In addition, this research examines the effects of stress on audit trainees in Sri Lanka. The quantitative methodology inspired by deductivism was used to develop this study. The primary data was collected using a standardized questionnaire that was distributed to 138 audit trainees who are currently employed by audit companies in Sri Lanka. In the analysis, descriptive data analysis was used to analyze mean values, and hypothesis testing was done using multiple linear regression analysis. Administrative policies and strategies, as well as working environment, were identified as the key organizational elements that have a substantial impact on the stress of audit trainees during data analysis. The main disadvantages that the majority of responders are facing include dissatisfaction, lack of attention, forgetfulness, low self-esteem, and sleepiness. In the recommendations, it was primarily suggested that companies reduce the impact of recognized organizational-related job stressors, and that organizations assist audit trainees in managing greater levels of job stress.

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Key Locational Characteristics that Influence on Attracting Tourists to Sri Lanka

South Asian Journal of Social Studies and Economics ◽

10.9734/sajsse/2019/v4i430132 ◽

2019 ◽

pp. 1-10

Author(s):

O. K. R. De Silva ◽

M. P. S. R. Perera ◽

G. D. D. T. Karunarathne

Keyword(s):

Sri Lanka ◽

Strong Relationship ◽

Partial Least Square ◽

Least Square ◽

Primary Data ◽

Path Coefficient ◽

Sri Lankan ◽

Tourist Attraction ◽

The Impact ◽

Structured Questionnaire

This research was conducted to assess the existing locational characteristics of Sri Lanka which could influence on attracting tourists to the country. The major problem of the study is identifying the critical locational characteristics that cause to attract more tourists to Sri Lanka. It has been observed that there are three major locational characteristics such as Natural attractiveness, Cultural attractiveness and Climate which have discussed by the scholars and applicable to the Sri Lankan context. The main objective of the study is to identify the most important characteristics which help to attract tourists to Sri Lanka. The secondary objectives are determining the impact of the influence of the characteristics on tourist attraction & exploring the influence of the characteristics for future tourist attraction. The research coverage areas are Colombo District and Hikkaduwa Narigama area. Data were collected through a structured questionnaire. The findings are based on the primary data collection and, they have been analyzed with Statistical Package for Social Sciences (SPSS) 16.0 and the SmartPLS (Partial Least Square) 3.0. There were 62 sample size and whole sample responded for the questionnaire. Findings of the study exposed all three characteristics are important for tourist attraction. According to the result of Path Coefficient, all the three variables are statistically significant and natural attractiveness (0.454), cultural attractiveness (0.247) and climate (0.213) are a significant moderately strong relationship with tourist attraction. Therefore, all three variables positively impact to the tourist attraction and natural attractiveness is the major among them. It is also found that there are specific things to be taken into account for the accomplishment of attracting the expected group of tourists to the country.

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Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

Managerial Auditing Journal ◽

10.1108/maj-02-2016-1313 ◽

2017 ◽

Vol 32 (4/5) ◽

pp. 463-499 ◽

Cited By ~ 1

Author(s):

Padmi Nagirikandalage ◽

Ben Binsardi

Keyword(s):

Sri Lanka ◽

Cultural Values ◽

Cost Accounting ◽

Institutional Isomorphism ◽

Theoretical Development ◽

Primary Data ◽

Sri Lankan ◽

Accounting Systems ◽

Content Type ◽

The Impact

Purpose The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka. Design/methodology/approach Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories. Findings A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS. Practical implications This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka. Originality/value The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.

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The Determinants of Entrepreneurial Intention among Bank Employees in Lebanon

Journal of Business Theory and Practice ◽

10.22158/jbtp.v9n1p1 ◽

2021 ◽

Vol 9 (1) ◽

pp. p1

Author(s):

Lena Saleh ◽

Hussein Ibrahim

Keyword(s):

High Reliability ◽

Pearson Correlation ◽

Linear Regression Analysis ◽

Entrepreneurial Intention ◽

Work Behavior ◽

Primary Data ◽

Future Research ◽

International Studies ◽

Bank Employees ◽

The Impact

Despite of measuring the impact of feasibility and desirability separately or jointly on entrepreneurial intention by different scholars; the intention among employees was not measured in Lebanon before and the international studies are almost limited to turnover intention and its impact on the organizations, to job satisfaction and its impact on counterproductive work behavior of employees. Our research aims to exploit the impact of the feasibility, desirability and creativity on the entrepreneurial intention within a new context. Employees’ entrepreneurial intention may be affected by different factors. Entrepreneurial intention is found to determine employees’ willingness to engage into entrepreneurial behavior in future instead of being employed. The main objective of this study is to understand how perceived desirability, perceived feasibility and creativity affect entrepreneurial intention of bank employees. The primary data of this study was gathered by distributing 101 survey questionnaires to respondents at a prime bank in Lebanon. The Cronbach’s Alpha Reliability test which can ensure high reliability result was conducted on every variable. Pearson Correlation Coefficient and Multiple Linear Regression Analysis were conducted in this study to observe independent variables (i.e., desirability, feasibility & creativity). All variables have significant relationship with entrepreneurial intention.The discussion of the findings, implications of study, limitations and recommendations for future research are discussed in the end of the study.

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Assessing Impact of Climate Variability in Southwest Coastal Bangladesh Using Livelihood Vulnerability Index

Climate ◽

10.3390/cli9070107 ◽

2021 ◽

Vol 9 (7) ◽

pp. 107

Author(s):

Sabrina Mehzabin ◽

M. Shahjahan Mondal

Keyword(s):

Climate Variability ◽

Linear Regression Analysis ◽

Kendall Test ◽

Vulnerability Index ◽

Precipitation Anomaly ◽

Primary Data ◽

Precipitation Concentration Index ◽

Coastal Bangladesh ◽

Present Decade ◽

The Impact

This study analyzed the variability of rainfall and temperature in southwest coastal Bangladesh and assessed the impact of such variability on local livelihood in the last two decades. The variability analysis involved the use of coefficient of variation (CV), standardized precipitation anomaly (Z), and precipitation concentration index (PCI). Linear regression analysis was conducted to assess the trends, and a Mann–Kendall test was performed to detect the significance of the trends. The impact of climate variability was assessed by using a livelihood vulnerability index (LVI), which consisted of six livelihood components with several sub-components under each component. Primary data to construct the LVIs were collected through a semi-structed questionnaire survey of 132 households in a coastal polder. The survey data were triangulated and supplemented with qualitative data from focused group discussions and key informant interviews. The results showed significant rises in temperature in southwest coastal Bangladesh. Though there were no discernable trends in annual and seasonal rainfalls, the anomalies increased in the dry season. The annual PCI and Z were found to capture the climate variability better than the currently used mean monthly standard deviation. The comparison of the LVIs of the present decade with the past indicated that the livelihood vulnerability, particularly in the water component, had increased in the coastal polder due to the increases in natural hazards and climate variability. The index-based vulnerability analysis conducted in this study can be adapted for livelihood vulnerability assessment in deltaic coastal areas of Asia and Africa.

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Grasping at Straws: Judicial Review of Legislation in Sri Lanka

ICL Journal ◽

10.1515/icl-2019-0002 ◽

2020 ◽

Vol 13 (3) ◽

pp. 281-306

Author(s):

Danushka S Medawatte

Keyword(s):

Sri Lanka ◽

Transitional Justice ◽

Judicial Review ◽

Descriptive Analysis ◽

Executive Power ◽

Sri Lankan ◽

Legal Literature ◽

Justice Process ◽

Provincial Councils ◽

The Impact

AbstractIn this paper, I attempt to examine the evolution of judicial review of legislation in Sri Lanka with a view to better understanding how it has impacted the democratic fabric and constitutional matrix of Sri Lanka. The impact that judicial review of legislation has had on rights jurisprudence, enhancement of democracy, prevention of persecution against selected groups are analysed in this paper in relation to the Ceylon Constitutional Order in Council of 1946 (‘Soulbury’ Constitution) and the two autochthonous constitutions of Sri Lanka of 1972 and 1978. The first part of the paper comprises of a descriptive analysis of judicial review of legislation under the three Constitutions. This is expected to perform a gap filling function in respect of the lacuna that exists in Sri Lankan legal literature in relation to the assessment of the trends pertaining to judicial review of legislation in Sri Lanka. In the second part of the paper, I have analysed decided cases of Sri Lanka to explore how the judiciary has responded to legislative and executive power, and has given up or maintained judicial independence. In this respect, I have also attempted to explore whether the judiciary has unduly engaged in restraint thereby impeding its own independence. The third part of the paper evaluates the differences in technique and stance the judiciary has adopted when reviewing draft enactments of the national legislature and when reviewing draft or enacted statutes of Provincial Councils. From a comparative constitutional perspective, this assessment is expected to provide the background that is essential in understanding the island nation’s current constitutional discourse, transitional justice process, and its approach to human rights.

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Customer Satisfaction and Customer Loyalty: Leading Super Markets in Jaffna District, Sri Lanka

Business Management and Strategy ◽

10.5296/bms.v8i2.12159 ◽

2017 ◽

Vol 8 (2) ◽

pp. 67

Author(s):

Kumaradeepan V. ◽

Pathmini, M G S

Keyword(s):

Social Sciences ◽

Regression Analysis ◽

Sri Lanka ◽

Customer Satisfaction ◽

Customer Loyalty ◽

Random Sampling ◽

Quantitative Method ◽

Sampling Technique ◽

Primary Data ◽

The Impact

The topic of the research is Customer Satisfaction (CS) and Customer Loyalty (CL); special reference to the leading supermarkets in Jaffna. The objective of the research is to identify the impact of Customer Satisfaction on Customer Loyalty of leading Supermarkets in Jaffna, Sri Lanka. The research is simply deductive approach to find out the impact between Customer satisfaction and Customer loyalty. Quantitative method is available based on primary data. At present there are 08 numbers of supermarkets functioning in Jaffna district and popular three were selected. Random sampling technique is used to collect the data from customers of supermarkets in selected area. The analysis is carried out using a sample of 240 customers in Jaffna and only 218 were taken to analyze. ‘Statistical Package for Social Sciences’ (SPSS) 22.0 version was used in order to analyze the data. Correlation was used to find the connection between Customer Satisfaction and Customer Loyalty. Also Regression analysis is used to predict the value of a variable based on the value of two or more other variables. Also found that about 40 percent connection between Customer Satisfaction and Customer Loyalty and also found around 16% affect by Customer satisfaction to Customer loyalty.

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Oral Impact on Daily Performance (OIDP) scale for use in Sri Lankan Adolescents: a cross sectional modification and validation study

10.21203/rs.2.12854/v3 ◽

2020 ◽

Author(s):

Uttara Amilani ◽

Prasanna Jayasekara ◽

Irosha R Perera ◽

Hannah E Carter ◽

Sameera Senanayake ◽

...

Keyword(s):

Oral Health ◽

Sri Lanka ◽

Cultural Adaptation ◽

Concurrent Validity ◽

Stage Ii ◽

Sri Lankan ◽

Validity Assessment ◽

Oral Impact ◽

Bartlett’S Test ◽

The Impact

Abstract Background Oral Health Related Quality of Life (OHRQoL) measures play an important role in understanding subjective patient experiences in oral health care. The Oral Impact on Daily Performance (OIDP) scale is a validated OHRQoL tool that measures the impact and extent to which an individual’s daily activities may be compromised by their oral health. The aim of this study was to modify and validate a Sinhalese version of the OIDP for use in Sri Lankan adolescents. Methods Stage I involved cultural adaptation of the tool through translation and modification. Stage II involved the exploring factor structure and validity assessment. After translation and cultural adaptation, stage II was conducted among 220 students aged 15-19 in the Gampaha district, Sri Lanka. Participants completed the modified OIDP scale along with questions on self-reported perceived oral health problems and treatment need which were used to assesses the concurrent validity of the modified OIDP scale. Factorability was assessed by inspection of correlation matrix, Kaiser-Meyer-Olkin and Bartlett's Test of Sphericity as a measure of sampling adequacy. An exploratory factor analysis was carried out using Principal Component Analysis (PCA) method and factors were rotated using the oblimin method. Results The Kaiser-Meyer-Olkin measure was 0.87 and Bartlett’s test of Sphericity was significant (p<0.001) Cronbach’s alpha was calculated as 0.88, indicating a high level of internal consistency of the modified OIDP scale. The PCA is produced two factors with Eigen values ranging from 1.12 to 4.40, explaining 70.0% of total variance. Concurrent validity was satisfactory as the OIDP score increased when the adolescents’ perceived oral health decreased. The final modified OIDP consists of eight self-reported items which assesses the impact severity of eight daily performances over past three months. Participant scores ranged from 0 to 24 out of a worst possible score of 40, and nearly 48% of the responders reported at least one impact during past three months. The most prevalent oral health impact related to chewing and enjoying foods, reported by 36.8% of respondents. Conclusion This study suggests that the modified OIDP scale has promising psychometric properties and is appropriate for use among adolescents in Sri Lanka.

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