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Keywords: Sri Lanka
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Journal Articles
Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context
Available to Purchase
Journal of Accounting & Organizational Change (2024) 20 (5): 896–925.
Published: 12 February 2024
...Nirupika Liyanapathirana; Mary Low Purpose This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption...
Journal Articles
Management controls for minimising risk in public-private partnerships in a developing country: Evidence from Sri Lanka
Available to Purchase
Journal of Accounting & Organizational Change (2016) 12 (3): 408–431.
Published: 05 September 2016
... countries use MCSs to minimise risk associated with PPPs with a view to fill the gap in the literature. To achieve this end, the study examines the use of MCSs by the public partner in an energy sector PPP project in a developing country, namely, Sri Lanka. The study draws on two theories which are widely...
Journal Articles
Journal of Accounting & Organizational Change (2010) 6 (4)
Published: 02 November 2010
...Pathirage Lalith © Emerald Group Publishing Limited 2010 --> Public sector auditing Performance audit Auditor General Office Sri Lanka Public sector Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 6, Issue 4...
Journal Articles
The relationship between parliamentary financial oversight and the auditor general in Sri Lanka
Free
Journal of Accounting & Organizational Change (2010) 6 (4)
Published: 02 November 2010
...Ethugalage Anura © Emerald Group Publishing Limited 2010 --> Public Accounts Committee Auditor General Office Sri Lanka Public sector Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 6, Issue 4 Ethugalage...
