http://dr.lib.sjp.ac.lk/handle/123456789/42 2026-01-07T06:09:13Z 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/123456789/9164 Exploring Barriers to International Trade Faced by Sri Lankan Exporters to the Indian Market Sumanasiri, E.A.G In recent decades, India has emerged as a major economy in the world. Although Sri Lanka is situated in close proximity to India and has entered into trade agreements with India to boost its international trade, it has still not been able to achieve the expected level of growth in exports to India. Based on the 2019 United Nations COMTRAD data, India is the third largest export destination of Sri Lanka, and the export revenue from trade with India amounted to US $ 759 million in 2019. However, the statistics in the past years indicate a drop in Sri Lankan export revenue to India from $ 767 million in 2018 to $ 759 million in 2019. In spite of different bilateral and multilateral trade agreements entered into between the two countries, Sri Lankan export performance still remains unsatisfactory. This indicates that apart from tariff reductions, certain other non-tariff barriers influence international trade performance between the two countries. Therefore, this study aims to explore barriers to Sri Lankan exporters which undermine their international trade performance in the Indian market. The study follows a qualitative research methodology and has collected data using face-to-face unstructured interviews with twenty (20) respondents representing different stakeholders engaged in the process of exporting from Sri Lanka to India. The collected data was coded and analyzed through template analysis. Findings revealed thirty-five (35) important factors which influence successful penetration into and performance in the Indian market. The results reveal that host market and home market characteristics have a greater impact on successful performance in the Indian market than product or firm characteristics. 2021-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/9103 Entrepreneurial growth intention and capability approach in agriculture: lesson from Sri Lanka Sachitra, V; Padmini, C Purpose - It is imperative to offer a new perspective of Entrepreneurial Growth Intention (EGI) that draws directly upon the capability approach. The aim of this study is to investigate the role of capabilities in the context of EGI in the floriculture industry in Sri Lanka. Design/methodology/approach - The study was exploratory and is mainly qualitative in nature. In-depth interviews were carried out with the owners of farms who possess experience in floriculture commercial cultivation in Sri Lanka. Findings - The results emerged that there are different perspectives among farm owners regarding EGI. Drawing attention on the stories of our participants and making a three-phase analysis, we identified 31 key actions denoted by the farm owners. This work then suggests that the seven capabilities might be fruitfully framed around EGI. Research limitations/implications - As the results stress the role of capabilities in the formation of an entrepreneur’s growth intention is vital. Therefore, more targeted measures should be drawn to build fair and supportive facilities to obtain advanced knowledge, to familiarise with the emergence of technology and to attain professional services specifically in financial literacy. Originality/value - The question of what factors influence EGI at the farm level is still largely unexplored as less is known about the effect of capabilities on EGI. The study expands the current debates on EGI and institutional environment, which allows the mapping out of capability development. 2020-01-01T00:00:00Z