Undergraduate Research Symposium on Accountancy and Finance http://drr.vau.ac.lk/handle/123456789/1531 2026-04-05T19:10:45Z 2026-04-05T19:10:45Z Sapumohotti, R.V.M. http://drr.vau.ac.lk/handle/123456789/1521 2025-11-21T09:46:16Z 2025-01-01T00:00:00Z

Adoption of Strategic Management Practices and Their Impact on Profitability among Tea Smallholders in Galle District Sapumohotti, R.V.M. This study investigates the adoption of strategic management practices (SMPs) and their impact on the profitability of tea smallholders in Sri Lanka’s Galle District. Despite their critical role in the tea industry, smallholders face challenges such as fluctuating market prices, rising costs, and limited access to technology, necessitating strategic approaches to enhance financial sustainability. Using a quantitative, descriptive research design, data were collected from 350 smallholders through structured questionnaires, focusing on five SMPs: business planning, market research, cost management, product diversification, and resource optimization. Statistical analyses, including Pearson correlation and multiple regression, revealed significant positive relationships between each SMP and profitability, with cost management and business planning showing the strongest effects (β = 0.403 and 0.381, respectively). Key findings indicate that smallholders adopting SMPs achieve higher net profits and income stability, though barriers like low financial literacy and inadequate training limit widespread adoption. The study applies Resource-Based View, Strategic Management, and Diffusion of Innovations theories, validating their relevance in smallholder agriculture. Practical implications include the need for targeted training, improved extension services, and policy support to promote SMP adoption. The findings contribute to the literature by addressing empirical gaps specific to Galle’s tea sector and offer actionable recommendations for stakeholders to enhance smallholder profitability and sustainability.

2025-01-01T00:00:00Z Pathirana, A.P.M.I.K. http://drr.vau.ac.lk/handle/123456789/1520 2025-11-21T09:46:16Z 2025-01-01T00:00:00Z

Factors Affecting the Adoption of Cryptocurrency Trading in Sri Lanka Pathirana, A.P.M.I.K. This study explores the key behavioural and technological factors influencing the adoption of cryptocurrency among active traders in Sri Lanka, where cryptocurrency remains largely unregulated. The research primarily investigates the impact of Market Knowledge (MK), Regulatory Uncertainty (RU), Trading Experience (TE), Risk Management Practices (RM), and Technological Resource Utilization (TR) on the Adoption of Cryptocurrency (AC). A quantitative research methodology was employed, and data were collected from 203 active cryptocurrency traders through a structured questionnaire. The data were analysed using SPSS software, applying descriptive statistics, reliability analysis, normality tests, Pearson correlation, multicollinearity checks, and multiple regression analysis. The findings revealed strong positive and statistically significant relationships between all five independent variables and the dependent variable, confirming the proposed hypotheses. Market Knowledge, Trading Experience, Risk Management Practices, and Technological Resource Utilization demonstrated particularly strong correlations with cryptocurrency adoption, while Regulatory Uncertainty had a moderate but significant relationship. Interestingly, demographic factors such as age, gender, income level, and education did not exhibit significant correlations with adoption, suggesting that psychological and technological readiness outweigh socio-economic status in influencing trader behaviour. The results underscore the importance of financial literacy, risk awareness, and technological engagement in facilitating the adoption of digital currencies, especially in developing economies facing regulatory ambiguity. The study contributes to the growing body of literature on cryptocurrency adoption and provides practical insights for policymakers, financial educators, and trading platforms in Sri Lanka. It also offers theoretical implications by confirming the relevance of behavioral finance and technology acceptance frameworks in explaining cryptocurrency adoption. Finally, recommendations are presented for improving financial education, policy formulation, and technological infrastructure to promote responsible adoption within the evolving digital financial landscape.

2025-01-01T00:00:00Z Fasra, J.F. http://drr.vau.ac.lk/handle/123456789/1519 2025-11-21T09:46:16Z 2025-01-01T00:00:00Z

Factors influencing on loan repayment performance in SMEs in Puttalam District Fasra, J.F. This study examines the factors influencing loan repayment performance among Small and Medium Enterprises (SMEs) in the Puttalam District, Sri Lanka. SMEs are recognized as critical contributors to economic development, yet many faces persistent difficulties in repaying loans. These challenges are often the result of both internal limitations—such as poor financial planning and weak managerial capacity and external factors, including limited access to credit and environmental instability. The primary objective of the study is to identify and evaluate the influence of five key independent variables on SME loan repayment performance: financial literacy, management competence, business character, access to credit, and environmental factors. A quantitative research approach was employed, and structured questionnaires were administered to 200 SME owners across various sectors within the district. Data were analysed using descriptive statistics, reliability testing, and multiple regression analysis to test the strength and significance of the proposed relationships. The results indicate that all five independent variables significantly influence loan repayment behaviour. Among them, management competence and environmental factors emerged as the most influential predictors, followed by financial literacy, access to credit, and business character. These findings affirm that both internal business capabilities and external conditions must be considered when assessing SME creditworthiness and repayment potential. The study highlights the need for integrated interventions, including financial literacy programs, business management training, ethical business development, and flexible credit schemes. Additionally, policymakers should implement supportive regulations and contingency plans to help SMEs mitigate the effects of environmental risks. This research adds to the existing body of knowledge by offering localized evidence from the Puttalam District and provides practical insights for lenders, policymakers, and SME stakeholders seeking to improve repayment performance and credit sustainability.

2025-01-01T00:00:00Z Shasalya, N. http://drr.vau.ac.lk/handle/123456789/1518 2025-11-21T09:46:16Z 2025-01-01T00:00:00Z

Factors Influencing Money Management During the Crisis Period among Undergraduates in Sri Lanka Shasalya, N. This study investigates the factors influencing money management behavior among undergraduate students in Sri Lanka during times of economic crisis. Recognizing that financial decision-making is multifaceted, the research explores how economic, psychological, and social factors contribute to students' ability to manage their finances. Data were collected through a structured online questionnaire distributed via snowball sampling to a total of 371 undergraduates across both government and private universities. The study adopted quantitative research design and utilized statistical tools such as descriptive statistics, correlation analysis, multiple regression, and independent samples t-tests. The findings revealed that economic and psychological factors significantly and positively influence money management behavior, while social factors had a weaker and statistically insignificant effect. Government and private university students also exhibited notable differences in money management practices, with private university students generally demonstrating stronger financial behavior, possibly due to higher financial support. The study confirms that psychological traits such as confidence, self-control, and perceived financial stability play a crucial role in promoting responsible financial practices among undergraduates. This research makes a significant contribution to the limited body of literature on student financial behavior in Sri Lanka by incorporating comparative analysis and a behavioral lens during a crisis period. The results have practical implications for educational institutions, policymakers, and financial educators in designing targeted financial literacy programs and support systems. The study recommends further exploration using longitudinal and qualitative methods to deepen the understanding of how students' financial behaviors evolve over time.

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