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<title>Accounting</title>
<link>http://dr.lib.sjp.ac.lk/handle/123456789/39</link>
<description/>
<pubDate>Thu, 23 Apr 2026 11:06:57 GMT</pubDate>
<dc:date>2026-04-23T11:06:57Z</dc:date>
<item>
<title>Hedonic and Utilitarian Propositions of Mobile Data Services in Sri Lanka: Development of a Consumer  Technology Adoption Model</title>
<link>http://dr.lib.sjp.ac.lk/handle/123456789/9125</link>
<description>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.
</description>
<pubDate>Wed, 01 Jan 2020 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://dr.lib.sjp.ac.lk/handle/123456789/9125</guid>
<dc:date>2020-01-01T00:00:00Z</dc:date>
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<item>
<title>Success Factors of the Implementation of Crowdfunding for Start-Ups</title>
<link>http://dr.lib.sjp.ac.lk/handle/123456789/9124</link>
<description>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.
</description>
<pubDate>Wed, 01 Jan 2020 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://dr.lib.sjp.ac.lk/handle/123456789/9124</guid>
<dc:date>2020-01-01T00:00:00Z</dc:date>
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<item>
<title>Low-carbon consumer behaviour in climate-vulnerable developing countries: A case study of Sri Lanka</title>
<link>http://dr.lib.sjp.ac.lk/handle/123456789/9105</link>
<description>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&#13;
low-carbon economies, so far, most studies have ignored low-carbon consumer behaviour in developing countries&#13;
that are vulnerable to climate change and its consequences. This indicates inattention to the socio-economic&#13;
aspects of the general life style of the people in promoting sustainable consumption and accountability. This&#13;
study examines the determinants of low-carbon consumption behaviour of consumers in climate-vulnerable&#13;
developing countries by focusing on consumers in Sri Lanka. Combining the Theory of Planned Behaviour (TPB)&#13;
and the Theory of Perceived Marketplace Influence (TPMI), the data collected from 440 Sri Lankan consumers&#13;
was analysed using a structural equation model. The findings revealed the antecedent variables of TPB (i.e.,&#13;
attitude, subjective norm and perceived behavioural control) and the additional variables (i.e. low-carbon-selfidentity&#13;
and implementation intention) that fully explains the carbon-conscious decision-making phenomenon in&#13;
a developing country setting. The results confirm the appropriateness of the proposed model for predicting lowcarbon&#13;
consumer behaviour in climate-vulnerable developing countries such as Sri Lanka as it increases the&#13;
predictive power of the TPB framework. Accordingly, policy level implications and strategies for promoting&#13;
individual low-carbon consumption behaviour are proposed.
</description>
<pubDate>Tue, 01 Jan 2019 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://dr.lib.sjp.ac.lk/handle/123456789/9105</guid>
<dc:date>2019-01-01T00:00:00Z</dc:date>
</item>
<item>
<title>Does Corporate Governance Affect the Quality of Integrated Reporting?</title>
<link>http://dr.lib.sjp.ac.lk/handle/123456789/9104</link>
<description>Does Corporate Governance Affect the Quality of Integrated Reporting?
Cooray, T; Gunarathne, A.D.N; Senaratne, S
This study examines how governance mechanisms affect the quality of integrated reporting&#13;
(IR), which is fast emerging both as a tool to help firms understand their value creation process and to&#13;
communicate effectively with external stakeholders. This study first developed an index to assess&#13;
the quality of integrated reports. Subsequently, 132 integrated reports of Sri Lankan public listed&#13;
companies selected over a three-year period were content analysed. The hypotheses formulated on&#13;
the relationship between corporate governance and the quality of IR based on the agency theory&#13;
were analysed using multivariate linear regression and panel regression. The results show that&#13;
there is limited support from the corporate governance system for providing quality information&#13;
to stakeholders on the value creation process through IR, except for board size and the availability&#13;
of a separate risk management committee. This is the result of the heavy emphasis of corporate&#13;
governance requirements and the resulting mechanisms of Sri Lankan companies on mandatory&#13;
corporate reporting requirements compared to a voluntary reporting model such as IR. Since many&#13;
corporate governance aspects are meant to fulfill mandatory reporting requirements, the results imply&#13;
that the directors have given limited attention to providing quality information through voluntary&#13;
disclosure practices such as IR, although they use resources to prepare integrated reports.
</description>
<pubDate>Wed, 01 Jan 2020 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://dr.lib.sjp.ac.lk/handle/123456789/9104</guid>
<dc:date>2020-01-01T00:00:00Z</dc:date>
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