http://drr.vau.ac.lk/handle/123456789/967 JBM, Vol. 3 Sun, 05 Apr 2026 17:24:47 GMT 2026-04-05T17:24:47Z http://drr.vau.ac.lk/handle/123456789/2850 Top management and external expert supports in implementing accounting information system in enterprise resource planning environment Haleem, A. For the last century, the emergence of the Enterprise Resource Planning (ERP) Accounting Information System (AIS) to enhance the organization's efficiency has evolved significantly in Sri Lanka. Nevertheless, little or no evidential has been carried out in Sri Lanka. Therefore, this study examines the TMS and External Expert Support on the ERP system Quality and Accounting Information Quality in the ERP environment of the listed companies implementing the ERP system in Sri Lanka. The primary data was collected using a self-administered questionnaire of 217 public company accounting professionals. Moreover, the conceptual model has been statistically confirmed by Structural Equation Modeling (AMOS 23). This study showed that support of top management and external experts significantly influenced the quality of the ERP system. As well as on Accounting Information Quality. Hence, organizations need to pay more attention to TMS, and EES to implement AIS in the ERP environment. This, in turn, would promote the involvement of public corporations in the country's real growth. Thu, 20 Dec 0031 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/2850 0031-12-20T00:00:00Z http://drr.vau.ac.lk/handle/123456789/2849 Residents’ perception of tourism impacts and attitude toward tourism development: A socio-cultural perspective analysis in jaffna district Hamzayini, P.; Arachchige, R.S.S.W. Residents’ attitude/support towards tourism development has engrossed many scholars' attention in tourism studies. To give the importance of understanding the residents’ attitude towards tourism development and understand the limitations in understanding the perception of residents based on socio-cultural factors, this study endeavored to model the residents’ s support for tourism development based on the study of socio cultural impacts. To identify the relationship with dependent and independent variables, several hypotheses were developed and were tested to achieve the major objectives of this study such as identifying the most significant determinants of the perceived impacts of tourism development, assessing how the determining factors affect the perceived impacts of tourism development and determining how the perceived impacts affect the attitude towards tourism development. The proposed socio-cultural research framework has predicted the impact of knowledge about tourism, intrinsic motivation factors, community attachment, and community concern on residents’ support for tourism development in Jaffna district through the mediating variables of perceived socio cultural benefits and perceived socio-cultural costs. The perceptions of 600 residents were collected through a stratified random sampling technique. The model and hypothesis paths were tested using Structural Equation Modeling with the aid of AMOS and SPSS software packages. Findings disclose that residents’ support for tourism development in Jaffna district is a role of perceived socio-cultural benefits and costs perceived by residents and four independent variables of knowledge about tourism, intrinsic motivation factors, community attachment, and community concern. The results reveal that the perception regarding tourism impacts might create both positive and negative attitudes regarding tourism development in Jaffna district, which might assist in gaining support from the residents regarding tourism development. Thu, 20 Dec 0031 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/2849 0031-12-20T00:00:00Z http://drr.vau.ac.lk/handle/123456789/2848 Non-performing loans and profitability: evidence from listed banks in sri lanka Mithushana, R.; Subramaniam, V.A. Non-performing loans are the consequence of ineffective management of loan assets of the financial institutions. Tstudy's primary aim is to examine the impact of non performing loans on the profitability of listed banks in Sri Lanka. The secondary data was collected for 11 individual banks for the period from 1998 to 2018 based on Central Bank's publications. In order to test the hypothesis, time series analysis was carried out by the researcher. The study incorporates, non-performing loan as an independent variable, return on the asset as the dependent variable and capital adequacy ratio, liquidity ratio as control variables. The study employed descriptive statistics, unit root test, multicollinearity test, correlation analysis, regression analysis and co-integration test as research techniques to analyze the data. Using E-views 8 software application, the study revealed a negative significant impact of the non-performing loan on return on assets of listed banks in Sri Lanka, which implies that the increasing level of default loan repayments negatively impacts the profitability of the banks in Sri Lanka. Concerning control variables, capital adequacy ratio and liquidity ratio do not significantly impact the profitability of banks listed in Sri Lanka. The significant impact of the non-performing loan on profitability suggests that the banks should consider when they provide loans to their customers. The banks' efficient mechanisms to investigate the ability to repay the loans by the customers at the point of granting the loans. The study's findings provide more insights to the financial institutions, including banks and other finance companies, to make fruitful decisions on loan asset creation. Thu, 20 Dec 0031 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/2848 0031-12-20T00:00:00Z http://drr.vau.ac.lk/handle/123456789/2847 Improving the tourism industry based on tourist satisfaction in sri lanka: Special reference to chinese tourists Wen, P.L.; Ambepitiya, K.R.; Rajapaksha, R.A.D.S. Tourist satisfaction with destinations is one of the essential driving elements in the tourism industry's development, since satisfied tourists are more likely to revisit scenic spots and satisfy tourists’ travel advice attracts new visits to the spots. However, there is a lack of research related to the investigation of tourist satisfaction of Chinese tourists, the second largest source of visitors in Sri Lanka, and corresponding specified measures to attract more tourists, proposed by sorting out statistics obtained in the investigation. Therefore, this study attempted to measure the importance and performance of Sri Lankan destination attributes by employing Importance-Performance Analysis (IPA) method, in order to explore Chinese arrivals’ tourist satisfaction and identify the main influencing factors, then, identifying the primary areas for improvement within the country’s tourism sector. The study was carried out as mixed-method research. The researcher used stratified random sampling followed by the simple random sampling method. The researcher used the simple random sampling method and selected 100 from the population as the sample size. Relevant primary and secondary data were collected through questionnaires, interviews, annual statistical reports and other literature on the subject with the concentration to answer the research questions. The survey of 100 Chinese tourists showed that transportation, accommodation and 9 factors including 24 projects, influenced the tourist satisfaction strongly. According to the IPA index, transportation smoothness, professional staff quality and 10 projects were identified as the weakness of influencing factors. The IPA grid indicated that transportation smoothness, the Chinese language level and 5 projects fell into the ‘Concentrate Here’ quadrant, requiring immediate managerial intervention. Overall, the findings show that the Chinese tourists were very satisfied with hospitality and Sri Lanka’s natural beautiful environment vital to attracting more visitors. This research will provide a model and reference for further research or study on tourists from other countries to Sri Lanka. Thu, 20 Dec 0031 00:00:00 GMT http://drr.vau.ac.lk/handle/123456789/2847 0031-12-20T00:00:00Z