http://dr.lib.sjp.ac.lk/handle/123456789/38 2026-01-07T05:58:50Z http://dr.lib.sjp.ac.lk/handle/123456789/13064 IMPACT OF INTERNAL CONTROL SYSTEMS ON FRAUD PREVENTION AND DETECTION: EVIDENCE FROM REGISTERED NON-GOVERNMENTAL ORGANISATIONS IN THE WESTERN PROVINCE, SRI LANKA . 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. 2025-12-29T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/13063 FACTORS INFLUENCING ACCOUNTING UNDERGRADUATES' EMERGING TECHNOLOGY SKILL LEVELS: EVIDENCE FROM STATE UNIVERSITIES IN THE WESTERN PROVINCE OF SRI LANKA. 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. 2025-12-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/13060 ACCOUNTING UNDERGRADUATES’ PERCEPTIONS OF THE VALUE OF ACCREDITATION EXEMPTIONS: A CASE STUDY FROM A SRI LANKAN UNIVERSITY Nimnada, H.M.N.; Henadirage, A. Accreditation exemptions allow undergraduates to bypass selected professional examinations based on recognised academic achievements. In the Sri Lankan context, universities increasingly pursue such exemptions to enhance the perceived value and attractiveness of their accounting degree programmes. This study investigates accounting undergraduates’ perceptions of the value of accreditation exemptions granted by professional accounting bodies (PABs) in Sri Lanka, with specific attention to the motivating factors behind undergraduates’ decisions to pursue accreditation exemptions, the challenges they perceive in obtaining such exemptions, and how these exemptions shape their pathways into the accounting profession. Adopting a qualitative approach, the study employs a case study design. Data were collected through semi-structured interviews and analysed using thematic analysis. The findings revealed that accounting undergraduates primarily pursue accreditation exemptions to save time and costs, avoid duplication of studies, and better manage their academic workload. Peer influence also plays a role in shaping students’ decisions. However, undergraduates also perceive several challenges, including high exemption fees, complex application procedures, long waiting periods, perceived stigma, and concerns about potential knowledge gaps arising from differences between university curricula and professional syllabi. The findings further indicate that accreditation exemptions shape undergraduates’ career pathways by offering a faster and more structured route into the accounting profession, while simultaneously generating mixed perceptions regarding professional preparedness and long-term credibility. The study provides contextual insights into the role of accreditation exemptions in accounting education and offers implications for universities, PABs, and undergraduates in enhancing the effectiveness of exemption frameworks. 2025-12-29T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/12909 Dynamics of international labour migration of Sri Lanka De Silva, I.; Siriwardhane, D. The objective of this study is to examine the recent patterns of international labour migration dynamics of Sri Lanka to understand the issues related to the recent migration. The study primarily relies on secondary data collected from a number of public authorities. The descriptive approach is employed in analyzing data to achieve the objective. Results of the study show that international migration has been rapidly increasing during past years. Migration stock and flow of Sri Lanka have been highly represented by female migrants. However, with the government intervention in the past few years, the proportionate of female migrants in the migration flow has decreased. Middle East as the common destination absorbs a significantly large share of the labour migrants. However, a proper labour market analysis is essential to identify emerging labour markets to gain the maximum benefit of labour migration. While remittances make a strong economic impact, a significant social impact of the labour migration in the country can be observed. 2012-01-01T00:00:00Z