...Danture Wickramasinghe; Chaminda Wijethilake; Nuwan Herath Purpose This paper examines the gap between idealized accountability and governance realities during crises, focusing on Sri Lanka’s mandatory cremation policy amid COVID-19. It shows how states exploit crises to entrench informality...

...Kalupahana Manula Sandaruwan Senevirathne; Annette Quayle; Andrew West Purpose This paper aims to provide a historical perspective on the beginnings of racial inequality by analysing the changing citizenship identity of migrant Indian Tamils in post-colonial Sri Lanka (1948–2003), and the role...

... The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka. Findings This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations...

...Thusitha Dissanayake; Steven Dellaportas; Prem W.S. Yapa Purpose The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments...

.../methodology/approach A qualitative study was conducted in Sri Lanka involving semi-structured interviews with managers, as users of SKPIs (demand-side), and both consultants and academics, as agents in diffusion process (supply-side). Findings Diffusion of SKPIs was found to be driven by efficient-choice...

... to respond to calls for the use of previously untried theoretical approaches on the SR literature. Design/methodology/approach – The study uses a survey of top and middle-level managers of listed and non-listed companies in Sri Lanka. Data were analysed using a Partial Least Squares path model...

... © Emerald Group Publishing Limited 2011 Accounting history South Asia Sri Lanka The wind has started blowing In the opposite direction Awakened spirits in shrinesUnearthed the inscribed stones Scholars in developed nations Amaze with ancient hymns Send those slabs...

... with broader structural elements of the society. Design/methodology/approach The interpretive tradition of research, i.e. ethnography based on two in‐depth cases from Sri Lanka (a Buddhist temple) and Mauritius (a Hindu temple) is adopted for the data collection. The data are analysed using grounded theory...

... and external pressures for change. The empirical setting of the study is an indigenous fishing community in a rural village (Kalametiya) in Sri Lanka, characterised by strong oral characteristics [4] . We adopt Giddens structuration theory (Giddens, 1979 , 1984 , 1991) as a sensitising device...

... at: c.g.alawattage@abdn.ac.uk © Emerald Group Publishing Limited 2009 Accounting Governance Sri Lanka Tea The two tables below illustrate a change in the Governance and Accountability Structures (GAS) and macro accounts of productivity in Ceylon Tea: Table I shows a shift from large‐scale...

...Danture Wickramasinghe; Trevor Hopper; Chandana Rathnasiri The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management...