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Full-Text Articles in Social and Behavioral Sciences
Effects Of The Entrepreneurial And Managerial Orientations Of Owner-Managers On Company Performance: An Empirical Test In Sri Lanka, Anura De Zoysa, Palli Mulla K A Chandrakumara, Athula Manawaduge
Effects Of The Entrepreneurial And Managerial Orientations Of Owner-Managers On Company Performance: An Empirical Test In Sri Lanka, Anura De Zoysa, Palli Mulla K A Chandrakumara, Athula Manawaduge
Anil Chandrakumara
In this paper we have made strong distinction between managerial and entrepreneurial orientations of leadership and argued that these orientations should have different effects on the performance of companies. Data were collected from a sample of 204 owner-managers of Sri Lankan companies by administering a mailed paper questionnaire. Company performance was measured by the ratings of sales performance on the part of managers concerned. Correlation and regression analysis were then performed in the impact analysis. Our findings indicate that the leadership orientation of owner-managers of small firms is more entrepreneurial than managerial. Also, entrepreneurial orientation (EO) correlated more significantly with …
Capital Structure And Firm Performance In Emerging Economies: An Empirical Analysis Of Sri Lankan Firms, Anura De Zoysa, Muhammad Chowdhury, Palli Mulla K A Chandrakumara, Athula Manawaduge
Capital Structure And Firm Performance In Emerging Economies: An Empirical Analysis Of Sri Lankan Firms, Anura De Zoysa, Muhammad Chowdhury, Palli Mulla K A Chandrakumara, Athula Manawaduge
Anil Chandrakumara
This paper offers an empirical analysis of the impact of capital structure on firm performance in thecontext of an emerging marketÿSri Lanka. The study applies both pooled and panel data regressionmodels for a sample of 155 Sri Lankan-listed firms. The results demonstrate that most of the SriLankan firms finance their operations with short-term debt capital as against the long-term debtcapital and provide strong evidence that the firm performance is negatively affected by the use of debtcapital. The study also finds a significant negative relationship between tangibility and performanceindicating inefficient utilization of non-current assets. The negative performance implicationsassociated with over-utilization of …
Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington
Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington
Ed Arrington
Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is intimately linked to social and cultural transitions which have led political theorists to not only question modern political theory but to also recognize the political significance of practices like accounting to political theory. We contend that these same transitions also make possible expansions of accounting through NewPublicManagement (NPM) initiatives like the U.S.'s NationalPerformanceReview (NPR). Seen in this way, accounting theory begins to move …
The Accord - Principles, Performance And Prospects, Robert Castle, James Hagan
The Accord - Principles, Performance And Prospects, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.