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Faculty of Business - Papers (Archive)

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Full-Text Articles in Business

Caught Between Two Worlds: Clusters, Microfinance Officers And Accountability Mechanisms In A Sri Lankan Mfi, Nadeera Ranabahu, Lee C. Moerman Jan 2018

Caught Between Two Worlds: Clusters, Microfinance Officers And Accountability Mechanisms In A Sri Lankan Mfi, Nadeera Ranabahu, Lee C. Moerman

Faculty of Business - Papers (Archive)

This paper studies the accountability mechanisms and dynamics that exist within a microfinance context when microfinance officers (MFOs) interact with borrowers at the community level (MFO-community interface). In the Sri Lankan microfinance institution (MFI) used in this study, community units or clusters comprising of several peer or solidarity groups engage with MFOs in the field. Using Ritchie and Richardson's (2000) accountability typologies (codified, contingent, assumed and collateral), this article explores how multiple and complex accountability relationships manifest at the MFO community interface.The data collected from interviews, discussions, observations, document reviews and the primary researcher's reflective notes demonstrate that both codified …


Bank Ownership And Efficiency In Post-Conflict Era Of Sri Lanka: Evidence From Aggregate Efficiency Technique, Bolanda Hewa Thilakaweera, Charles Harvie, Amir Arjomandi Jan 2015

Bank Ownership And Efficiency In Post-Conflict Era Of Sri Lanka: Evidence From Aggregate Efficiency Technique, Bolanda Hewa Thilakaweera, Charles Harvie, Amir Arjomandi

Faculty of Business - Papers (Archive)

Deviating from conventional methods in comparing the group performance of banks this study extends the established literature to compare efficiency between foreign and domestic banks, by employing comprehensive weighted aggregate efficiency measures derived through bootstrap simulations for the banking sector for the post - confli ct era of Sri Lanka. The study also compares the banking sector performance between initial and later parts of the post - conflict period, using weighted aggregate efficiency measures. At the end of the armed conflict between LTTE 1 and Sri Lankan government forces the banking sector experienced considerable expansion in terms of banking density …


A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa Jan 2014

A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa

Faculty of Business - Papers (Archive)

Significant changes occurred in business environment in the last two decades have resulted business organisations to change their cost and management accounting practices to provide more relevant information for managers facing the challenges created by the changes in the business environment. A large number of prior studies have attempted to capture these changes in cost management accounting practices of business organisations in various countries. However, vast majority of these studies have been limited to examine such practices in developed countries, leaving a vacuum in the academic literature in relation to studies on emerging markets. This paper presents an initial analysis …


Ethnic Or Political Fractionalisation? A District Level Analysis Of The Provision Of Public Goods In Sri Lanka, Arusha Cooray Jan 2014

Ethnic Or Political Fractionalisation? A District Level Analysis Of The Provision Of Public Goods In Sri Lanka, Arusha Cooray

Faculty of Business - Papers (Archive)

This study investigates the influence of ethnic and political fractionalisation on the provision of public goods at a district level in Sri Lanka. Evidence shows that political fractionalisation has a greater negative impact on the provision of public goods compared with ethnic fractionalisation. Similarly, political polarisation has a greater negative effect on the provision of public goods compared with ethnic polarisation. The interaction between ethnic and political measures suggests that political fractionalisation (political polarisation) exacerbates the negative effects of ethnic fractionalisation (ethnic polarisation) on the provision of public goods. The ethnolinguistic fractionalisation (ELF) index assumes greater statistical significance under fixed …


Effectiveness Of The Sri Lankan Corporate Governance System: A Stakeholder Perspective, Athula Manawaduge, Anura De Zoysa, Kathleen Rudkin Jan 2014

Effectiveness Of The Sri Lankan Corporate Governance System: A Stakeholder Perspective, Athula Manawaduge, Anura De Zoysa, Kathleen Rudkin

Faculty of Business - Papers (Archive)

Poor corporate governance is often viewed as one of the main factors contributing to the weak company performances and failures in emerging markets (Johnson, 2000). Most of studies which have examined various aspects of corporate governance systems in emerging markets have assessed such practices from the point of view of companies and have paid little attention to examine how such practices are viewed by various stakeholders of the companies in these markets. To fill the gap in accounting literature, this study aims to examine the perceptions of various stakeholder groups in relation to the current status, issues, strategies and practices …


Dispossession, Human Security, And Undocumented Migration: Narrative Accounts Of Afghani And Sri Lankan Tamil Asylum Seekers, Ruchira Ganguly-Scrase, Lynnaire Sheridan Jan 2012

Dispossession, Human Security, And Undocumented Migration: Narrative Accounts Of Afghani And Sri Lankan Tamil Asylum Seekers, Ruchira Ganguly-Scrase, Lynnaire Sheridan

Faculty of Business - Papers (Archive)

In the globalised world of the twenty-first century, material and symbolic goods travel relatively freely across national borders. At the same time, movements of people, or at least particular categories of people, are becoming increasingly understood as a problem in need of control (Briskman and Cemlyn 2005; de Haas 2007; Turner 2010). Migration has become 'one of the most controversial areas of policy and practice facing virtually all countries' (Crawley 2006: 25). Perceptions of porous boundaries and unlimited opportunities coexist in the public imaginary with hardened attitudes towards desperate humans who seek to cross-national borders without authorisation by receiving states. …


Export Processing Zones In Sri Lanka: A Cost - Benefit Appraisal, Kankesu Jayanthakumaran, John Weiss Jan 1997

Export Processing Zones In Sri Lanka: A Cost - Benefit Appraisal, Kankesu Jayanthakumaran, John Weiss

Faculty of Business - Papers (Archive)

Like many countries, Sri Lanka has used Export Processing Zones as a means of promoting manufactured exports. This article uses a cost-benefit approach to estimate the returns to the national economy from the main zones. Overall, the zones are found to be economically efficient with an economic rate of return of 23 per cent. The zones are dominated by textile and clothing firms, however, and returns in other sectors are considerably lower. Unlike zones elsewhere, profits to local investors are a significant part of national benefits.