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Browsing Journal of Accounting Panorama by Issue Date

Browsing Journal of Accounting Panorama by Issue Date

Now showing items 1-13 of 13

Personal reflections on Introducing a Sustainability Management Accounting Course Unit to an Undergraduate Accounting Degree Program

Gunarathne, A.D.N. (2014)
Application of Sustainability Management Practices in Newspaper Printing Industry: A Sri Lankan Case

Paranawithana, M.R.; Nimalashantha, N.M.M.P.; Randula, E.D.L. (2014)

Purpose - The purpose of this study is to examine the current environment management accounting practices and concept of cleaner production relating to one of the major media firms, a news paper printing company, in Sri ...
Managing Waste and Water with the Help of Environmental Management Accounting (EMA): A Sri Lankan Hotel Sector Case

Peiris, T.S.M.; Dissanayake, D.M.D.D.; Herath, N.T. (2014)

Purpose –The study aims to examine how waste and water management practices along with EMA systems have been implemented by a Sri Lankan hotel. Design/methodology/approach –Single case study method was adopted in the study. ...
Solid Waste and Waste Management in the Hotel Sector - Empirical Evidence from a Sri Lankan case

Alwis, K.U.I.; Arachchige, V.K.A.S.K.; Senavirathne, P.M. (2014)
Environmental Management Accounting in a Manufacturing Arm of a Financial Services Sector Organization - A Case of a Sri Lankan Organization

Edirisooriya, K.K.; Noopehewa, P.U.; Perera, S.A.D.C.U. (2014)

Purpose - The purpose of this paper is to examine why and to what extent a manufacturing arm of a financial sector organization in Sri Lanka adopts and implements environmental Management Accounting practices. Design/ ...
Integrating Environmental Management Accounting (EMA) Practices with Waste Management - A Case of an Electrical Item Manufacturer in Sri Lanka

Thilakasiri, N.; Kurukulasooriya, S.; De Silva, Y. (2014)

Purpose – The purpose of the paper is to examine how an electrical item manufacturer in Sri Lanka uses EMA and other practices to manage waste. Design/methodology/approach – The study followed the case study approach. ...
An Analysis of Energy Management Practices and Accounting Implications in the Hotel Sector: A Sri Lankan Case Study

Hendahewa, S.M.; Jayasinghe, J.M.R.P.; Pannilarathne, P.T. (2014)

Purpose – The purpose of this paper is to examine energy conservation initiatives implemented and physical/monetary environmental management accounting practices adopted in relation to energy management in the context ...
Adopting and Implementing Waste Management Practices in the Printing Industry- A Sri Lankan Case

Cooray, N.; Murshidha, F.; Senanayake, N. (2014)

Purpose –The purpose of this paper is to examine why and to what extent a printing company in Sri Lanka adopts and implements waste management practices. Design/methodology/approach-The study employed the case study ...
DETERMINANTS OF DEBT FINANCING: AN EMPIRICAL ANALYSIS OF NON-FINANCIAL LISTED COMPANIES IN SRI LANKA

Godakanda, P.G.G.C.T.; Manawaduge, A.S.P.G. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this study is to identify the factors which determine the level of debt financing over the equity financing of the non-financial companies in Sri Lanka. The study is conducted on a sample of 30 companies ...
THE IMPACT OF BOARD CHARACTERISTICS ON FIRM PERFORMANCE OF LARGEST LISTED COMPANIES IN SRI LANKA

Dilrukshika, D.S.; Senarathne, S. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this study is to examine the relationship between selected board characteristics and firm performance on listed companies on the Colombo Stock Exchange (CSE) in Sri Lanka. The study is performed on 41 ...
THE IMPACT OF ENGLISH LANGUAGE PROFICIENCY ON ACADEMIC PERFORMANCE WITH THE MEDIATING EFFECT OF CHOICE OF LEARNING APPROACHES: THE CASE OF A MANAGEMENT FACULTY OF A SRI LANKAN UNIVERSITY

Gunasekara, R.M.R.M.; Senaratne, S. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The purpose of this paper is to examine the impact of English language proficiency (ELP) on academic performance with the mediating effect of the choice of learning approaches of students. The study is based on the final ...
RELATIONSHIP BETWEEN SELECTED MACROECONOMIC FACTORS AND THE STOCK MARKET PRICES: EVIDENCE FROM COLOMBO STOCK EXCHANGE, SRI LANKA

Silva, K.H.G.R.R.; Herath, R. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

The stock market plays a vital role in all economies. In 2010, the Colombo Stock Exchange became the second-highest performing stock market in the world as many domestic and foreign investors invested in the Sri Lankan ...
IMPACT OF ABNORMAL AUDIT FEES ON EARNINGS MANAGEMENT PRACTICES: EVIDENCE FROM NON-FINANCIAL LISTED COMPANIES IN SRI LANKA

Withana, W.A.O.S.; Ajward, A.R. (Department of Accounting Faculty of Management Studies and Commerce University of Sri Jayewardenepura, 2022)

Abnormal audit fees could be claimed to be an incentive to compromise the independence of an external auditor, which impairs the quality of an audit. Alternatively, some have argued that abnormal audit fees reflect the ...

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