International Journal of Accounting Research

Department of Accountancy and Finance, Faculty of Management Studies, Rajarata University of Sri Lanka, Sri Lanka

Biography

She is affiliated to Rajarata University of Sri Lanka · Department of Accountancy and Finance. She is a recipient of many awards and grants for her valuable contributions and discoveries in major area of subject research. Her international experience includes various programs, contributions and participation in different countries for diverse fields of study.  Her research interests reflect in her wide range of publications in various national and international journals.

Publications

• Research Article   
  Management Accounting Practices in Srilanka: Investigation in Banking Sector
  Author(s): Harshani Dedunu*
  
  The purpose of this paper is to report the results of an investigation on the use of management accounting techniques among Sri Lankan banking sector. This research finding is based on questionnaire survey done among 30 banks in Sri Lanka. The analysis revealed that there is an enthusiasm among managers in implementing management accounting techniques in their organizations decision making process. According to the respondents response most of firms widely used net present value and internal rate of return techniques for decision making process. However, deeper analysis of data revealed that there is a lack of utilization of accounting rate of return, payback period and profitability index techniques among the managers. The findings of the paper will provide information to the practitioners to utilize management accounting techniques in their organizations and to academics to design c.. View more»
  

  DOI: 10.35248/2472-114X.19.7.201

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