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<title>Department of Accountancy and Finance</title>
<link>http://drr.vau.ac.lk/handle/123456789/245</link>
<description/>
<pubDate>Thu, 03 Sep 2026 20:57:34 GMT</pubDate>
<dc:date>2026-09-03T20:57:34Z</dc:date>
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<title>Unveiling the Impact of Project Governance on Performance of Public Sector Development Projects in Sri Lanka</title>
<link>http://drr.vau.ac.lk/handle/123456789/2223</link>
<description>Unveiling the Impact of Project Governance on Performance of Public Sector Development Projects in Sri Lanka
Gamlath, G.R.M.; Nanthagopan, Y.; Kengatharan, L.; Williams, N.L.
The governance of public sector development projects has become an increasingly&#13;
complex theme in the diverse nature of managing stakeholders, structuring project&#13;
formation and development, planning, monitoring, and surveillance, and their&#13;
expectations. Thus, stakeholders’ interests should be addressed by the governments.&#13;
The main objective of this research is to investigate project governance and its basics,&#13;
for the application in the Sri Lankan public sector development projects to increase&#13;
project performance in terms of public sector growth and sustainability. Funding&#13;
agencies, policymakers, government regulators, and other associated partners attempt&#13;
to support smooth project execution and accomplish the desired project outputs and&#13;
outcomes by emphasizing the importance of project governance.The study conducts&#13;
a literature review on project governance to bridge a knowledge gap in investigating&#13;
the function of project governance and the efficiency of the Sri Lankan public sector&#13;
development projects. It employs a qualitative research approach and reviews the&#13;
related literature including scholarly journal articles. The findings indicate that&#13;
project governance must be practiced achieving project objectives related to optimal&#13;
economic and social benefits for the country's accelerative development plan and&#13;
from the standpoint of the government, project governance and performance serve as&#13;
cornerstones of a development plan. Finally, this study comprehensively examines&#13;
the roles and practical implementation of project governance within Sri Lankan&#13;
projects, providing invaluable insights and recommendations for enhancing project&#13;
performance, fostering growth, and ensuring sustainability within the public sector.
</description>
<pubDate>Sun, 01 Jan 2023 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://drr.vau.ac.lk/handle/123456789/2223</guid>
<dc:date>2023-01-01T00:00:00Z</dc:date>
</item>
<item>
<title>Impact of Microfinance on Rural Empowerment in Anuradhapura District</title>
<link>http://drr.vau.ac.lk/handle/123456789/2222</link>
<description>Impact of Microfinance on Rural Empowerment in Anuradhapura District
Dilrushi, A.M.; Gamlath, G.R.M.
Microfinance is the provision of a broad range of financial services such as deposits, credits, and payment services in order to empower the poor and low-income households and their microenterprises. This study examines the impact of microfinance on rural empowerment in the Anuradhapura district. The study is mainly based on the field survey conducted by the researcher. Both participants and non-participants with microfinance services are taken into consideration for a better understanding of the impact of microfinance. A structured questionnaire based on a five-point Likert Scale was used and it was able to collect data from 300 microfinance beneficiaries and another 200 people who are not engaged with microfinance services in the Anuradhapura district according to the convenience sampling method. As the sample of the study, the researcher gathered data from rural people who are living in the Divisional Secretariats; Nuwara Gampalatha East, Kahatagasdigiliya, Thirappane, Galenbindunuwewa, Horowpothana, Mihinthale, Ipalogama, and Kebithigollewa in the same district. The study measures the impact of microfinance on rural empowerment by using five determinants: micro-enterprises, education, health condition, decision making, and common welfare. Statistical Package of Social Science (SPSS) was used to analyze and interpret the data for the research findings. The study results indicated a positive significant impact of microfinance on rural empowerment. Furthermore, the study emphasizes that there is a significant role of microfinance in the empowerment of poor people.
</description>
<pubDate>Sat, 01 Jan 2022 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://drr.vau.ac.lk/handle/123456789/2222</guid>
<dc:date>2022-01-01T00:00:00Z</dc:date>
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<item>
<title>Factors Affecting Turnover of the Non-State University Lecturers: A Literature Review</title>
<link>http://drr.vau.ac.lk/handle/123456789/2221</link>
<description>Factors Affecting Turnover of the Non-State University Lecturers: A Literature Review
Rathnakara, K.A.K.S.; Gamlath, G.R.M.
Attraction and retention of a competent workforce can be identified&#13;
as one of the prime objectives of any organization. Organizations are&#13;
thriving to retain their top talent within the organization as it facilitates&#13;
the firms to obtain a competitive advantage over their rivals. Employees&#13;
may leave their workplaces due to a variety of circumstances. Getting&#13;
an understanding of these factors will be an advantage for them to&#13;
take necessary actions to retain the top talent. Higher education can be&#13;
identified as one of the major sectors where the overall performance of&#13;
the organization highly depends on the quality of the academic staff.&#13;
Hence; the main objective of this study is to identify the key factors&#13;
affecting the turnover of the lecturers working for non-state universities.&#13;
This study was conducted as a descriptive study as it was a review of the&#13;
existing research outcomes in the field. It was found that salary, modes&#13;
of recruitment and promotion, availability of office space, availability of&#13;
resources, availability of washroom facilities, distributive justice, internal&#13;
support, clear contracts of employment, the safety of the workplace,&#13;
support from the administrative staff, staff development opportunities,&#13;
perceived organizational support, recognition and respect, academic&#13;
freedom and research, leadership style, performance management&#13;
practices, workload, welfare facilities, training and development, and&#13;
promotion opportunities are the most frequently mentioned factors&#13;
affecting turnover of the lecturers.
</description>
<pubDate>Fri, 01 Jan 2021 00:00:00 GMT</pubDate>
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<dc:date>2021-01-01T00:00:00Z</dc:date>
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<item>
<title>The Impact of Financial Reporting Practices on Performance: A Study of Small and Medium Enterprises in Rathnapura District, Sri Lanka</title>
<link>http://drr.vau.ac.lk/handle/123456789/2220</link>
<description>The Impact of Financial Reporting Practices on Performance: A Study of Small and Medium Enterprises in Rathnapura District, Sri Lanka
Jayawardane, H.; Gamlath, G.R.M.
The objective of the study is to examine the impact of financial reporting practices on the financial performance of small and medium enterprises (SMEs) in Rathnapura District, Sri Lanka. This empirical study is based on the primary data through face to face interviews and administered questionnaires and secondary data through examining subject related books, published research papers, websites, statistical reports of the Central Bank of Sri Lanka and other institutions, and their specific regulatory fact sheets. Data were collected from the total selected sample of 60 SMEs Statistical tools; hypothesis testing, descriptive statistics, and Multiple Regression Analysis are used to analyze and find the result of the study. The designated measures of financial reporting practices are financial reporting practices, investment analysis practices, Inventory management practices, cash management practices, and fixed assets management practices. The findings revealed that among the five selected independent variables, there was a variation of 93% (Approx.) of the financial performance of SMEs due to changes in financial reporting practices, investment analysis practices, inventory analysis practices, cash management practices and fixed assets management practices that have been depicted in the model. Out of five variables, FR, IA, and FA management practices are highly supported to better financial performance than that of the INA and CM practices. This paper provides useful information to the Government Ministries, Central Bank of Sri Lanka, Professional Bodies SME owners, researchers, accounting practitioners and other stakeholders in Sri Lanka for their involvement in making efforts to the future development of SMEs
</description>
<pubDate>Wed, 01 Jan 2020 00:00:00 GMT</pubDate>
<guid isPermaLink="false">http://drr.vau.ac.lk/handle/123456789/2220</guid>
<dc:date>2020-01-01T00:00:00Z</dc:date>
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