UoP Journal

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https://ir.lib.pdn.ac.lk/handle/20.500.14444/11

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Browsing UoP Journal by Subject "Accounting"

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    Accounting in corporate governance of a Commercial Bank in Sri Lanka: A multi-theoretical perspective
    (University of Peradeniya, Sri Lanka, 2013) Ekanayake, A.
    Using a multi-theoretical perspective, this study aims to investigate the ways in which accounting facilitates corporate governance in the banking industry in Sri Lanka. Despite the interdependence nature of accounting and corporate governance, scant attention has been paid to investigate this relationship systematically and empirically. Following qualitative research methodology, the study adopts the case study research method to achieve the aim of the study. More specifically, it chooses a bank that has emerged as an exemplar of good corporate governance in the banking industry in Sri Lanka, and examines the extent to which accounting contributed such practices in that particular bank. By doing so, it further analyses how the contextual factors assist as well as obstruct the accounting's role in corporate governance in an attempt to answering why the actual role of contingency theory as the effectiveness of accounting seems to depend on various contextual factors in the case organization. Also, the study finds evidence to suggest that a stakeholder view of corporate governance is more appropriate for examining the corporate governance of banks, and accounting can play an important role in this regard.
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    Validity and reliability in case study research in accounting: A review and experience
    (University of Peradeniya, 2014) Ekanayake, A.
    Case study method has become popular in accounting research in recent times as evidenced by the increasing number of case-based research papers published in top-tier accounting journals. But, in general, they have disclosed very little information about the design of the study and the data collection and analysis methods actually followed by researchers. This paper aims to fill this gap by reviewing the existing literature related to validity and reliability issues in case study research in accounting while drawing on the systematic analytical protocol adopted in respect of two case studies conducted in Sri Lanka. Like in any other research method, the research design and data collection and analysis methods seem to be very important aspects in maintaining the validity and reliability of case studies. The review suggests that there are inherent limitations in case study research, particularly related to validity and reliability which are difficult to eliminate in full. However, minimizing the impact of such limitations on the validity and reliability of case studies seems to be possible by adopting certain strategies and tactics. In the sections that discuss the actual experience of conducting the two case studies in Sri Lanka, the specific nature of threats to validity and reliability of undertaking case study research and the strategies adopted to counter those threats were highlighted. Those who intend to conduct case study research could benefit from this paper as it provides some useful insights into the way in which case study research may be conducted in accounting that ensures validity and reliability.