To make wise financial decisions and get ready for future financial obligations, people need to be financially literate. This study examines the disparities in financial literacy across genders among the Eastern University of Sri Lanka... more
To make wise financial decisions and get ready for future financial obligations, people need to be financially literate. This study examines the disparities in financial literacy across genders among the Eastern University of Sri Lanka students at the Trincomalee Campus. The study intends to identify possible gaps and increase understanding of variables impacting financial knowledge in this educational context by comparing the financial literacy skills of male and female students. The study looks at several financial literacy-related topics, such as insurance, investments, savings, individual finances, and financial literacy in general. Results show that there are gender differences in financial literacy, with male students usually having mean scores that are somewhat higher than those of female students in all areas. Nonetheless, significant variation exists within each gender Original Research Article
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This study aims to analyze the tax burden in developing nations with special reference to Sri Lanka, Taxation is a crucial source of revenue for public services, but there are still obstacles in the way of efficient tax collection,... more
This study aims to analyze the tax burden in developing nations with special reference to Sri Lanka, Taxation is a crucial source of revenue for public services, but there are still obstacles in the way of efficient tax collection, especially in developing countries like Sri Lanka. The present study investigates the tax burden in Sri Lanka and suggests strategies to address obstacles related to tax collection. The report makes three major recommendations based on the body of current literature and research: increasing the tax base, lowering tax rates, and enhancing tax administration. While lowering rates can improve revenue collection without worsening inequality, expanding the tax base is necessary to offset revenue loss from both legal and illicit tax evasion. Increasing efficiency and legitimacy need better tax administration, especially via the use of contemporary technologies.
Research Interests: Accounting and Taxation
Green Hospitality: Unveiling Environmental Accounting Practices in Sri Lankan Hotels of the Eastern Province" delves into the realm of environmental accounting within the hospitality sector, focusing specifically on hotels in the Eastern... more
Green Hospitality: Unveiling Environmental Accounting Practices in Sri Lankan Hotels of the Eastern Province" delves into the realm of environmental accounting within the hospitality sector, focusing specifically on hotels in the Eastern Province of Sri Lanka. This book seeks to illuminate the extent to which environmental accounting principles are embraced and implemented in the operations of hotels in the region. Through a meticulous blend of quantitative and qualitative methodologies, including surveys, interviews, and document analysis, the research endeavors to gauge the awareness, adoption, and efficacy of environmental accounting practices among hotel managers and stakeholders. By shedding light on the current landscape of environmental accounting in the Eastern Province's hospitality industry, this book offers valuable insights into the potential for sustainable practices to be integrated into hotel management strategies. Ultimately, it serves as a resource for both practitioners and policymakers, facilitating informed decision-making and fostering a culture of environmental stewardship within the hospitality sector of Sri Lanka.
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Environmental Accounting: Stabilizing Business and Planet" offers a comprehensive exploration of the evolving field of environmental accounting and its pivotal role in fostering sustainability within business operations and beyond. This... more
Environmental Accounting: Stabilizing Business and Planet" offers a comprehensive exploration of the evolving field of environmental accounting and its pivotal role in fostering sustainability within business operations and beyond. This book delves into the conceptual foundations, methodologies, and practical applications of environmental accounting, providing readers with a nuanced understanding of how accounting principles can be leveraged to address environmental challenges and promote long-term economic viability. Drawing on interdisciplinary perspectives from economics, finance, ecology, and management, the text highlights the interconnectedness between business activities and environmental impacts, emphasizing the imperative for organizations to adopt proactive strategies for environmental stewardship. Through a blend of theoretical analysis and real-world case studies, the book demonstrates how environmental accounting can facilitate informed decision-making, risk management, and performance evaluation, enabling businesses to mitigate environmental risks, enhance resource efficiency, and create value for stakeholders. Furthermore, the book examines emerging trends and innovations in environmental accounting, including the integration of environmental, social, and governance (ESG) metrics, carbon accounting frameworks, and sustainable development goals (SDGs). With its forward-thinking approach and practical insights, "Environmental Accounting: Stabilizing Business and Planet" serves as a valuable resource for academics, practitioners, policymakers, and students seeking to navigate the complex intersection of business, environment, and sustainability in the 21st century.