USJ-Library Digital Repository

University of Sri Jayewardenepura Digital Repository

The University of Sri Jayewardenepura Digital Repository is the official digital archive of scholarly research produced by the academic community of the University of Sri Jayewardenepura, Sri Lanka. It is dedicated to managing, preserving, and providing open access to the university’s intellectual output, ensuring long-term visibility and accessibility of its academic contributions.

The repository hosts a diverse range of materials, including:

Publications authored by University Academics
International and National Conference & Journal Articles
Works from interdisciplinary research groups
Abstracts of master’s and doctoral theses

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Now showing 1 - 5 of 18

Recent Submissions

1st Jayewardenepura Computing Symposium (JCoS 2026)
(Faculty of Computing - University of Sri Jayewardenepura, 2026-05) Budditha Hettige; Vindya Senanayake
Navigating abnormal uncertainty in valuation: The case of property valuation in Sri Lanka
(Geografia-Malaysian Journal of Society and Space, 2026-05) Mendis, B. S. N.; Perera, T.G.U.P.
Uncertainty is inherent to property valuation, and valuation practitioners are accustomed to managing it. However, the compounded events: Easter attack, Covid-19 pandemic followed by the economic crisis in Sri Lanka introduced an unforeseen, abnormal level of uncertainty in the real estate markets from 2020 to 2023 or so, with which valuers were relatively unfamiliar. The domain of practitioners’ approaches to address abnormal uncertainty remains less explored. Accordingly, this paper aims to investigate how valuers in Sri Lanka dealt with abnormal uncertainty in valuation experienced during 2020 to 2023 or so. Employing a qualitative research approach, data for this study were gathered through in-depth interviews conducted in the first quarter of 2024 with purposively selected 12 professional valuers practicing in Sri Lanka. The study finds that the valuers largely relied on a mix of heuristic, pragmatic, and relationship-based strategies to navigate abnormal uncertainty against the background of data-poor and opaque real estate market. Professional judgement emerged as a central mechanism reconciling the conflicting market signals and the limited market evidence. While some of these practices demonstrate alignment with internationally recognised valuation guidelines and standards, some fall outside of formalised frameworks leading to behavioural uncertainty in valuation. The study highlights the need for the development of context-sensitive professional guidance for valuation under conditions of abnormal uncertainty to ensure consistency and transparency in valuation practice.
IMPACT OF INTERNAL CONTROL SYSTEMS ON FRAUD PREVENTION AND DETECTION: EVIDENCE FROM REGISTERED NON-GOVERNMENTAL ORGANISATIONS IN THE WESTERN PROVINCE, SRI LANKA .
(Journal of Contemporary Perspectives in Accounting & Digitalization, 2025-12-29) Perera, W.H.N.; Udayashantha, P.D.C.
This study primarily focuses on examining the impact of internal control systems on fraud prevention and detection in registered non-governmental organisations (NGOs) in the Western Province, Sri Lanka. Built upon the Committee of Sponsoring Organisations of the Treadway Commission (COSO) internal control-integrated framework, this study conceptualises the internal control system using five core components: control environment, risk assessment, control activities, information and communication, and monitoring activities. Adopting a quantitative research design, data were collected from a sample of 120 senior finance personnel in selected NGOs through a cross-sectional survey using stratified sampling and subsequently analysed using ordinary least squares (OLS) multiple regression. The empirical findings revealed that only the control activities emerged as a statistically significant and dominant predictor of fraud prevention and detection in NGOs. In contrast, the control environment, information and communication, and monitoring activities did not demonstrate statistically significant effects, while risk assessment was found to be marginally significant. These findings indicate that for NGOs within the Western Province, the implementation of rigorous operational procedures and physical safeguards remains the most effective strategy for the prevention and detection of fraudulent behaviour. The study recommends that NGO management and donors prioritise the rigorous implementation of operational control activities to strengthen fraud prevention and detection, thereby enhancing financial integrity and organisational accountability within the sector.
FACTORS INFLUENCING ACCOUNTING UNDERGRADUATES' EMERGING TECHNOLOGY SKILL LEVELS: EVIDENCE FROM STATE UNIVERSITIES IN THE WESTERN PROVINCE OF SRI LANKA.
(Journal of Contemporary Perspectives in Accounting & Digitalization, 2025-12) Perera, M.A.B.J
Rapid developments in emerging technologies have transformed the accounting profession, altering traditional practices and required skill sets. In this context, evidence of insufficient emerging technology skill levels among accounting undergraduates raises concerns about their readiness to meet the profession’s future demands. Therefore, this study was conducted to assess the level of emerging technology skills among accounting undergraduates in Sri Lanka and to identify the factors influencing the possession of these skills. Data were collected using a structured questionnaire administered to 208 final-year accounting undergraduates from state universities in the Western Province of Sri Lanka. Based on the Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB), perceived usefulness and perceived ease of use were used as the variables that affected the dependent variable, namely the possession of emerging technology skills. Self- efficacy, experience, subjective norms, and the inclusion of emerging technologies in the curriculum were used as external variables. The partial least squares structural equation modelling (PLS-SEM) technique was used to test the objectives of this research. The findings suggest that accounting undergraduates’ emerging technology skill levels range from low to intermediate. It also revealed that both perceived usefulness and perceived ease of use have a significant impact on the possession of emerging technology skills of the accounting undergraduates, while self-efficacy, subjective norms, and emerging technologies in the curriculum have a significant positive impact on perceived usefulness and perceived ease of use. Further, it revealed that experience significantly impacts perceived ease of use; however, it does not significantly impact perceived usefulness. These findings are expected to have significant policy implications.
The contribution of Buddhist Monks to the Creation of Palm Leaf Manuscripts
(Department of Pali and Buddhist Studies, University of Sri Jayewardenepura, 2025-01) Nishanthi, H.D.M.; Chandani, J.G.; Konpola, K.W.A.M.; Kumara, H.U.C.S.
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