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Full-Text Articles in Social and Behavioral Sciences
The Place Of Self-Actualisation In Workplace Spirituality: Evidence From Sri Lanka, Mario Fernando, V. Nilakant
The Place Of Self-Actualisation In Workplace Spirituality: Evidence From Sri Lanka, Mario Fernando, V. Nilakant
Faculty of Commerce - Papers (Archive)
The aim of this paper is to develop a self-actualizing spirituality model. It examines the place of self-actualization in the experience of workplace spirituality of Sri Lankan business leaders. The primary method of data collection was in-depth and face-to-face interviews with 13 Sri Lankan business leaders. Within the qualitative tradition and case study method, grounded theory and data triangulation were used to analyze the data. The findings suggest that when the business leaders experience workplace spirituality, they commonly project a need to grow, become and evolve towards the ideal (ought) self. This need is primarily driven by a desire to …
An Empirical Analysis Of Sustainability Of Trade Deficit: Evidence From Sri Lanka, Nelson Perera, R. Verma
An Empirical Analysis Of Sustainability Of Trade Deficit: Evidence From Sri Lanka, Nelson Perera, R. Verma
Faculty of Commerce - Papers (Archive)
In this paper, the long-run relationship between Sri Lankan exports and imports during the period 1950 to 2006 is examined using unit root tests and cointegration techniques that allow for an endogenously determined structural break. The results failed to support the existence of a long-run equilibrium between exports and imports in Sri Lanka. This finding questions the effectiveness of Sri Lanka’s current long-term macroeconomic policies and suggests that Sri Lanka is in violation of its international budget constraint.
Motivations Behind Human Capital Disclosure In Annual Reports, Indra Abeysekera
Motivations Behind Human Capital Disclosure In Annual Reports, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of …
A Model Of Inflation For Sri Lanka, Arusha V. Cooray
A Model Of Inflation For Sri Lanka, Arusha V. Cooray
Faculty of Commerce - Papers (Archive)
This paper uses two models: an open economy model and a closed economy model to estimate a price equation for Sri Lanka. The results suggest greater support for the open economy model. Consistent with previous studies for Sri Lanka, supply side factors appear to be important in influencing the general price level in Sri Lanka.
Corporate Social Responsibility In The Wake Of The Asian Tsunami : A Comparative Case Study Of Two Sri Lankan Companies, Mario Fernando
Corporate Social Responsibility In The Wake Of The Asian Tsunami : A Comparative Case Study Of Two Sri Lankan Companies, Mario Fernando
Faculty of Commerce - Papers (Archive)
This paper provides input on why two leading Sri Lankan private sector organisations engaged in corporate social responsibility (CSR) initiatives during the first 11-months after the Asian tsunami. It aims to report the findings related to the genuineness of tsunami related CSR activities. Amidst various stakeholders’ overwhelming outpouring of spontaneity to engage in CSR activities, the paper addresses decision-making challenges in shaping the intent and extent of the CSR initiatives in a community with a long history of charitable giving. After mapping the corporate responses to the Asian tsunami, the paper proposes a conceptual model, and examines virtuousness as a …
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations.
Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …
The Efficiency Of Emerging Stock Markets: Empirical Evidence From The South Asian Region, Arusha V. Cooray, G. Wickramasighe
The Efficiency Of Emerging Stock Markets: Empirical Evidence From The South Asian Region, Arusha V. Cooray, G. Wickramasighe
Faculty of Commerce - Papers (Archive)
This paper examines the efficiency in the stock markets of India, Sri Lanka, Pakistan and Bangladesh. The Augmented Dickey Fuller (ADF-1979, 1981), the Phillips-Perron (PP-1988), the Dicky-Fuller Generalized Least Square (DF-GLS-1996) and Elliot-Rothenberg-Stock (ERS – 1996) tests are used to examine weak form stock market efficiency. Weak form efficiency is supported by the classical unit root tests. However, it is not strongly supported for Bangladesh under the DF-GLS and ERS tests. Cointegration and Granger causality tests are used to examine semi-strong form efficiency. Semi-strong form efficiency is not supported as these tests indicate a high degree of interdependence among the …
The Influence Of Religion-Based Workplace Spirituality On Business Leaders’ Decision-Making: An Inter-Faith Study, Mario Fernando, B. Jackson
The Influence Of Religion-Based Workplace Spirituality On Business Leaders’ Decision-Making: An Inter-Faith Study, Mario Fernando, B. Jackson
Faculty of Commerce - Papers (Archive)
The paper reports the findings of thirteen interviews with prominent Sri Lankan business leaders drawn from Buddhist, Christian, Hindu, and Muslim religious traditions. The in-depth interviews with the leaders were supplemented by documentary sources. When the leaders were asked why they engaged in religion-based workplace spirituality, their responses were often associated with decision-making. Although they had an array of management tools with which to deal with day-to-day management situations, they all indicated that, in ‘difficult’ moments, these tools needed to be complemented by processes by which they connected with the ultimate – variously identified as the transcendent reality, god, or …
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
The Project Of Intellectual Capital Disclosure: Researching The Research, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC disclosure, …
Human Capital Reporting In A Developing Nation, Indra Abeysekera, J. Guthrie
Human Capital Reporting In A Developing Nation, Indra Abeysekera, J. Guthrie
Faculty of Commerce - Papers (Archive)
In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more involved in the creation, measurement and reporting of information other than ‘financial’ data. Using the method of content analysis, this paper reports on human capital reporting (HCR) practices taken from a sample of firms in Sri Lanka, a developing nation. The paper aims first to examine the disclosure patterns …