DR. A. M. I. LAKSHAN
B.B.Mgt. (Acc) (Kel'ya), MBA (S. J’pura), PhD (New Zealand), Senior Lecturer (Grade I) in Management Accounting
Contact Details
Phone: +9411 2903659
Phone: +9411 2903659
Email: lakshan@kln.ac.lk
Specialization
- Accounting
Research Interests
Working Experiance
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Senior Lecturer, University of Kelaniya - May 2009 to date
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Academic staff member, Centre for Business, Information Technology & Enterprise, Waikato Institute of Technology (Wintec), Hamilton, New Zealand - March 2017 – June 2018.
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Tutor, Waikato Management School, the University of Waikato, New Zealand, March 2015 – December 2017.
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Visiting Lecturer – Auston Institute of Management, Sri Lanka, 2011.
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Lecturer (Confirmed), University of Kelaniya - May 2004 to May 2009.
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Lecturer (Probationary), University of Kelaniya - May 2004 to August 2007.
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Temporary Assistant Lecturer, University of Kelaniya - May 2002 to April 2004.
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BDO Burah Hathy – Audit Trainee - 2001.
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Coordinator, Master of Business Administration (MBA), University of Kelaniya, 01/01/2021 to date.
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Committee member of the Committee to define the Departments’ Domains, Faculty of Commerce and Management Studies, University of Kelaniya, 2020.
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Member of the Quality Assurance Committee, Faculty of Commerce and Management Studies, University of Kelaniya, 2020.
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Associate Editor – International Journal of Accountancy, University of Kelaniya, 2020.
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Member of COVID-19 Response Committee at the Faculty of Commerce and Management Studies, University of Kelaniya, 2020.
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Member of Working Group - Self-Evaluation Report (SER) of Institutional Review of University of Kelaniya, 2020.
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Coordinator – Curriculum Revision Committee of Bachelor of Business Management (Special) Degree in Accountancy, 2019-2020.
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Coordinator – Curriculum Revision Committee of Bachelor of Business Management (Honours) Degree in Auditing and Forensic Accounting, 2020.
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Resource person - Curriculum Revision of Bachelor of Business Management (Special) Degree in Accountancy, 2019-2020.
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Resource person – Curriculum Revision of Bachelor of Business Management (Honours) Degree in Auditing and Forensic Accounting, 2020.
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Senior Students’ Counsellor - Faculty of Commerce and Management Studies (FCMS), University of Kelaniya, Sri Lanka, 2019 (2017/18 academic year).
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Department Coordinator of the AHEAD project of the FCMS, University of Kelaniya, Sri Lanka, 2019, 2020.
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Member of creating the “Forensic Accounting unit” of the Department of Accountancy, 2019.
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Committee Member - The committee of introducing MPA/MBus dual degree programme of CQ University and University of Kelaniya, Sri Lanka, 2019.
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Committee Member - Arts council, University of Kelaniya, Sri Lanka, 2017/18 academic year.
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Committee Member - “Drugs prevention committee”, University of Kelaniya, Sri Lanka, 2017/18 academic year.
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Coordinator – Master of Accounting and Finance (MAF), University of Kelaniya, Sri Lanka, 2009-2010.
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Treasurer – Welfare Association of University Teachers’ Association (UTA), University of Kelaniya, Sri Lanka, 2011.
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Person- In- Charge (PIC) of the World Bank funded IRQUE project in Sri Lanka: Person-In-Charge of the Activity Improving English language proficiency of the Department of Accountancy, under the World Bank project Improving Relevance and Quality of Undergraduate Education (IRQUE) (2008-2009).
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Coordinator – Conducting activities between university of Kelaniya and Association of Chartered Certified Accountants (ACCA), 2010 - 2013.
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Senior Treasurer – Students’ Welfare Association, Faculty of Commerce & Management Studies, University of Kelaniya, 2010-2012.
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Treasurer – Alumni Association of Accountancy, University of Kelaniya, 2005 – 2009
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Senior Treasurer – Accountancy Students’ Association of University of Kelaniya (ASAK), 2009
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Sub-Warden of the University Hostel of University of Kelaniya for 07 academic years (2001/2002 to 2007/2008)
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Students’ Counselor, University of Kelaniya for 04 academic years (2008/2009, 2009/2010, 2010/2011, and 2011/12)
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Department Coordinator - University Golden Jubilee Ceremony, University of Kelaniya, 2009.
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President, Annual survey of fixed assets/goods, Faculty of Commerce and Management Studies, University of Kelaniya, 2011
Postgraduate Teaching and Research Supervision
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Master of Business Administration (MBA), University of Kelaniya, Sri Lanka, 2009 – 2013 and 2019 - 2020
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Master of Business (MBus), University of Kelaniya, Sri Lanka, 2013, 2018 - 2020
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Master of Business Administration (MBA), Sri Lanka Study center - University of Ballarat, Australia, 2012 – 2013
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Master of Accounting and Finance (MAF), University of Kelaniya, Sri Lanka, 2009 - 2012
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Master of Science (M.Sc.) in Industrial and Environmental Chemistry, University of Kelaniya, Sri Lanka, 2009 - 2011
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Postgraduate Diploma in Human Resource Management (PGDHRM), University of Kelaniya, Sri Lanka, 2008 - 2009
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Postgraduate Diploma in Marketing, Sri Lanka Institute of Marketing (SLIM), Sri Lanka, 2009 - 2012
Publications
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Lakshan, A.M.I., Low, M. and de Villiers, C. (2021), "Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.
org/10.1108/MEDAR-11-2020-1107 -
Tharmini, T. and Lakshan, A.M.I., 2021. Impact of Financial Management Practices on Performance of Small and Medium Enterprises – Legitimacy Theory Perspectives. Kelaniya Journal of Management, 10(1), pp.43–64. DOI: http://doi.org/10.4038/
kjm.v10i1.7666 -
Lakshan, A.M.I., Low, M. and de Villiers, C. (2021), "Management of risks associated with the disclosure of future-oriented information in integrated reports", Sustainability Accounting, Management and Policy Journal, Vol. 12 No. 2, pp. 241-266. https://doi.org/10.
1108/SAMPJ-03-2019-0114 -
Randika, W.M.K.M., Wijekoon,W.M.H. N., Lakshan , A.M. I , (2019 ) " Do Corporate Governance Variables Predict Corporate Failure: Evidence from an Emerging Economy " , International Journal of Management and Applied Science (IJMAS), 5(10), 33-40.
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Lakshan, A.M.I., & Wijekoon, W.M.H.N. (2013). The use of financial ratios in predicting corporate failure in Sri Lanka. GSTF Business Review (GBR), 2(4), 37-43.
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Lakshan, A.M.I., & Wijekoon, W.M.H.N. (2012b). Predicting corporate failure of listed companies in Sri Lanka. GSTF Business Review (GBR), 2(1), 180-185.
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Lakshan, A.M.I, & Wijekoon, W.M.H.N. (2012a). Corporate governance and corporate failure. Procedia Economics and Finance, 2, 191-198.
International Conference Proceedings
- Abeyrathna S.P.G.M. Lakshan, A. M. I. (2020), “Impact of Enterprise Risk Management Practices on Performance of insurance companies in Sri Lanka”, International Conference on Business and Information (ICBI) 2020, University of Kelaniya, Sri Lanka, 19th November 2020.
- Randika, R.W.M.K.M., Wijekoon, W.M.H. N., Lakshan, A.M. I. (2019), “Do corporate governance variables predict corporate failure: evidence from an emerging economy”, ISERD international conference, Auckland, New Zealand, 5-6 July 2019.
- de Villers C., Kelly M., Lakshan A. M. I., and Low M. (2018), “Risk management of future-oriented information disclosures in integrated reports”, Research Forum at the Thirtieth Asian-Pacific Conference on International Accounting Issues, San Francisco, U.S.A., 11-14, 2018.
- Lakshan, A. M. I., Kelly, M., Low, M. and de Villers C. (2017), “Integrated Reporting: Techniques of materiality determination for non-financial information”, AFAANZ Conference, Adelaide, Australia, 2-4 July 2017.
- Lakshan, A. M. I. and Wijekoon W.M.H.N. (2012), “ Corporate Governance and Corporate Failure”, 2nd Annual International Conference in Accounting and Finance, Global Science & Technology Forum (GSTF), Singapore, 21 - 22 May 2012.
- Lakshan, A. M. I. (2011), “Impact of Working Capital Management on Profitability in Manufacturing Sector Small Enterprises in Sri Lanka.”, 2nd International research conference, University of Kelaniya, Sri Lanka, 20th October 2011.
- Mahindadasa, U. and Lakshan A.M.I. (2011), “Impact of Organizational Corporate Responsibility on Employee Motivation in Public Quoted Companies in Sri Lanka”, 2nd International research conference 2011, University of Kelaniya, Sri Lanka.
- Lakshan, A.M.I. and Morawakage P.S. (2010), “Determinants of Profitability underlining the Working Capital Management and Cost structure of Sri Lankan Companies”, International research conference 2010, University of Kelaniya, Sri Lanka.
- Lakshan, A.M.I. and Bandara R.M.S. (2009) “Working Capital Management and Profitability of Manufacturing Companies in Sri Lanka”, 6th International research conference 2009, University of Sri Jayewardenepura, Sri Lanka, 8th and 9th August 2009.
- Lakshan, A.M.I. (2009), “Working Capital Management and Performance of Small and Medium sized enterprise in Sri Lanka”, International research conference 2009, University of Colombo, Sri Lanka.
Reviewer/Session chair/ Discussant for Journals and Conferences
- Reviewer, 17th International Conference on Business Management (ICBM), “Accounting Education towards Sustainable Labour Markets in Sri Lanka”, University of Sri Jayewardenepura, Sri Lanka.
- Panel member – Academic Session, 6th International Conference for Accounting Researchers and Educators (ICARE) – 2020, University of Kelaniya, Sri Lanka.
- Reviewer - 6th International Conference for Accounting Researchers and Educators (ICARE) – 2020, “Exploring the Rationale for Integrated Report Assurance in Sri Lanka”, University of Kelaniya, Sri Lanka.
- Reviewer - 6th International Conference for Accounting Researchers and Educators (ICARE) – 2020, “Environmental Management Accounting adoption in Listed Manufacturing Firms in Sri Lanka: Contingency Theory Perspective”, University of Kelaniya, Sri Lanka.
- Reviewer - Kelaniya Journal of Management, University of Kelaniya, 2020 – “Corporate governance and environmental accounting reporting in selected quoted African companies”.
- Discussant - PhD Colloquium - International Conference on Business and Information (ICBI) 2020 - “Does the impact of Firm Performance vary owing to changing Compensation Figures? Evidence from India”, University of Kelaniya, Sri Lanka.
- Discussant - PhD Colloquium - International Conference on Business and Information (ICBI) 2020 - “Mix Method Research - A New Era: A Brief Literature Review”, University of Kelaniya, Sri Lanka.
- Reviewer - PhD Colloquium, International Conference on Business and Information (ICBI) 2020, “Does the impact of Firm Performance vary owing to changing Compensation Figures? Evidence from India”, University of Kelaniya, Sri Lanka.
- Reviewer - PhD Colloquium, International Conference on Business and Information (ICBI) 2020, “Overcome from the Shadow: Impact of engagement in digital payment on SME lending in Sri Lanka”, University of Kelaniya, Sri Lanka.
- Reviewer - International Conference on Business and Information (ICBI) 2020, “Uncovered Equity Parity: Evidence from Asian Frontier Financial Markets”, University of Kelaniya, Sri Lanka.
- Reviewer - Journal of Meditari Accountancy Research (Emerald Publishing), 2020 – “The effects of integrated reporting quality and female corporate leaders on tax avoidance practices: Evidence from South Africa’s listed companies”
- Reviewer - Peradeniya University International Management Research Sessions - 2019 (iPUMSE- 2019) – (1) “Impact of dimensions of centralization procurement system on financial performance special reference to health care industry in Sri Lanka”, (2) “The impact of contextual factors on the adoption of Management Accounting practices: A study based on manufacturing firms listed in Colombo Stock Exchange”, (3) “Whether the ownership structure effects on firm value: an evidence from Vietnamese stock exchange”, University of Peradeniya, Sri Lanka.
- Reviewer - International Conference on Business and Information (ICBI) 2019, “The Working Capital Management on the Firms’ Financial Performance with the Moderating Effect of the Effectiveness of Management Policies: Evidence from Manufacturing Companies Listed in Colombo Stock Exchange”, University of Kelaniya, Sri Lanka.
- Discussant of a PhD study - International Conference on Business and Information (ICBI) 2019 - “The Impact of Environment, Social and Governance (ESG) Disclosure on Firm Performance and Value Relevance”, University of Kelaniya, Sri Lanka.
- Reviewer - The 14th International Research Conference on Management and Finance (IRCMF - 2019) – University of Colombo – “Working Capital Management and Firm Enterprise Value; An Empirical Analysis on Indian Manufacturing Firms”, University of Colombo, Sri Lanka.
- Reviewer - International Postgraduate Research Conference (IPRC) 2019, “Firm characteristics and intellectual capital disclosure: Evidence from Sri Lanka”, Faculty of Graduate Studies, University of Kelaniya, Sri Lanka.
- Reviewer - Kelaniya Journal of Management, University of Kelaniya, 2018 – “Corporate governance and bank efficiency of listed banks in Sri Lanka”.
- Reviewer - International Conference on Business and Information (ICBI), 2018, “A Discourse Analysis on Research Texts on Copreneurs”, University of Kelaniya, Sri Lanka.
- Session Chair - 4th International Conference for Accounting Researchers and Educators (ICARE) – 2018, University of Kelaniya, Sri Lanka.
- Reviewer - 4th International Conference for Accounting Researchers and Educators (ICARE) - 2018 - “Impact of Corporate Governance on Financial Performances – Evidence from manufacturing listed firms in Sri Lanka”, University of Kelaniya, Sri Lanka.
- Reviewer - Journal of Meditari Accountancy Research (Emerald Publishing), 2017 - "Materiality in Integrated Reporting: A case study of the biggest Brazilian Pulp company".
- Reviewer - 3rd International Conference for Accounting Researchers and Educators (ICARE) - 2017 - “The value relevance of Integrated Reporting: a quantitative study of listed companies in the Colombo Stock Exchange, Sri Lanka”, University of Kelaniya, Sri Lanka.
Other Publications
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Course manual for Fundamentals of Management Accounting for Bachelor of Business Management (Accountancy) Special Degree programme (2008).
Awards