http://dr.lib.sjp.ac.lk/handle/123456789/39 Sat, 01 Nov 2025 00:48:51 GMT 2025-11-01T00:48:51Z http://dr.lib.sjp.ac.lk/handle/123456789/13060 ACCOUNTING UNDERGRADUATES’ PERCEPTIONS OF THE VALUE OF ACCREDITATION EXEMPTIONS: A CASE STUDY FROM A SRI LANKAN UNIVERSITY Nimnada, H.M.N.; Henadirage, A. Accreditation exemptions allow undergraduates to bypass selected professional examinations based on recognised academic achievements. In the Sri Lankan context, universities increasingly pursue such exemptions to enhance the perceived value and attractiveness of their accounting degree programmes. This study investigates accounting undergraduates’ perceptions of the value of accreditation exemptions granted by professional accounting bodies (PABs) in Sri Lanka, with specific attention to the motivating factors behind undergraduates’ decisions to pursue accreditation exemptions, the challenges they perceive in obtaining such exemptions, and how these exemptions shape their pathways into the accounting profession. Adopting a qualitative approach, the study employs a case study design. Data were collected through semi-structured interviews and analysed using thematic analysis. The findings revealed that accounting undergraduates primarily pursue accreditation exemptions to save time and costs, avoid duplication of studies, and better manage their academic workload. Peer influence also plays a role in shaping students’ decisions. However, undergraduates also perceive several challenges, including high exemption fees, complex application procedures, long waiting periods, perceived stigma, and concerns about potential knowledge gaps arising from differences between university curricula and professional syllabi. The findings further indicate that accreditation exemptions shape undergraduates’ career pathways by offering a faster and more structured route into the accounting profession, while simultaneously generating mixed perceptions regarding professional preparedness and long-term credibility. The study provides contextual insights into the role of accreditation exemptions in accounting education and offers implications for universities, PABs, and undergraduates in enhancing the effectiveness of exemption frameworks. Mon, 29 Dec 2025 00:00:00 GMT http://dr.lib.sjp.ac.lk/handle/123456789/13060 2025-12-29T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/9125 Hedonic and Utilitarian Propositions of Mobile Data Services in Sri Lanka: Development of a Consumer Technology Adoption Model Gunawardhana, K.D This research article investigates the adoption of mobile data services with utilitarian and hedonic value propositions in Sri Lanka. This study attempts to develop a conceptually model and related hypotheses and its behavior within the Sri Lankan user context. The findings related to the perceived usefulness has reported that a strong relationship between the attitudes and adoption intension even in the context of products with predominantly hedonic values propositions. Further, it was noted that the utilitarian motives of usefulness, ease of use, and comparative advantage were more strongly present than hedonic motives even in mobile ringtone users. The utilitarian motives had strong correlations with the attitude towards attitudes and adoption intension. Wed, 01 Jan 2020 00:00:00 GMT http://dr.lib.sjp.ac.lk/handle/123456789/9125 2020-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/9124 Success Factors of the Implementation of Crowdfunding for Start-Ups Gunawardhana, K.D There are number of challenges which are faced in implementing crowdfunding in Sri Lanka. Crowdfunding platforms in Sri Lanka are being used to gather funds, mainly for charities and to find seed money for startups. This study focuses on finding success factors affecting the implementation of the crowdfunding projects which are hosted to gather capital for startups. The study contains a proposed conceptual framework developed by reading recent literature with the facts contributing to the success of startups through crowdfunding and analyzing information gathered from experts in Sri Lanka. Variables namely web presence, investors, crowdfunding team, goal and rewards were analyzed together with the success of funding startups via crowdfunding Finally, all the variables except web presence indicated significant towards the success of funding startups via crowdfunding. Wed, 01 Jan 2020 00:00:00 GMT http://dr.lib.sjp.ac.lk/handle/123456789/9124 2020-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/9105 Low-carbon consumer behaviour in climate-vulnerable developing countries: A case study of Sri Lanka Gunarathne, A.D.N; Kaluarachcliilage, P.K.H; Rajasooriya, S.M A low-carbon economy requires low-carbon consumption by the public. Despite the importance of consumers in low-carbon economies, so far, most studies have ignored low-carbon consumer behaviour in developing countries that are vulnerable to climate change and its consequences. This indicates inattention to the socio-economic aspects of the general life style of the people in promoting sustainable consumption and accountability. This study examines the determinants of low-carbon consumption behaviour of consumers in climate-vulnerable developing countries by focusing on consumers in Sri Lanka. Combining the Theory of Planned Behaviour (TPB) and the Theory of Perceived Marketplace Influence (TPMI), the data collected from 440 Sri Lankan consumers was analysed using a structural equation model. The findings revealed the antecedent variables of TPB (i.e., attitude, subjective norm and perceived behavioural control) and the additional variables (i.e. low-carbon-selfidentity and implementation intention) that fully explains the carbon-conscious decision-making phenomenon in a developing country setting. The results confirm the appropriateness of the proposed model for predicting lowcarbon consumer behaviour in climate-vulnerable developing countries such as Sri Lanka as it increases the predictive power of the TPB framework. Accordingly, policy level implications and strategies for promoting individual low-carbon consumption behaviour are proposed. Tue, 01 Jan 2019 00:00:00 GMT http://dr.lib.sjp.ac.lk/handle/123456789/9105 2019-01-01T00:00:00Z