Phone: +9411 2903572
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Economics
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Management (including Human Resource Management, Marketing Management, Strategic Management, Information Management, and Managing People in Organizations)
- Major areas of Accounting and Finance are identified as key research interests, with a particular focus on the Sri Lankan stock market, the broader capital markets, the micro and macroeconomic environment, corporate governance and corporate fraud, aiming to make valuable contributions to the academic literature through ongoing research and publications.
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Senior Lecturer at Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya (From 13th June 2024 to date).
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Lecturer at Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya (From 03rd September 2018 to 13th June 2024).
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Lecturer (Temporary) at Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya (From 20th April 2015 to 28th February 2018).
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Visiting lecturer of Higher Diploma in Business Accounting, University of Kelaniya (From 2015)
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Banking Associate, HSBC (2018)
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Audit Trainee at Jayasinghe & Company (From 10th March 2014 to 10th March 2015)
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Perera, H. A. P. L., Aruppala, W. D. N., Kawshalya, M. D. P., Silva, N. K. L., Perera, P. R. M. R., Silva, N. L. C., & Divassini, P. (2017). Integrating a Virtual Learning Environment into First-year Accounting Course Units : Determinants of Overall Student Perception. International Journal of Scientific and Research Publications, 7(9), 21–31.
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Perera, H. A. P. L., Silva, N. K. L., Perera, P. R. M. R., & Silva, N. L. C. (2017). Striding to the Next Level : Digitalization of the Accountancy Internship Programme. Achiever Accountant, 74–78.
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Perera, P. R. M. R., Silva, N. L. C., & Silva, N. K. L. (2017). The Impact of Interest Rate in Determining Exchange Rate: Revisiting Interest Rate Parity Theory. International Conference for Accounting Researchers and Educators - ICARE 2016.
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Silva, N. K. L., Perera, P. R. M. R., & Silva, N. L. C. (2017). Relationship between Stock Market Performance & Economic Growth : Empirical Evidence from Sri Lanka. International Conference for Accounting Researchers and Educators – ICARE 2016.
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Silva, N. L. C., Silva, N. K. L., & Perera, P. R. M. R. (2017). Effect of Government Debt on Gross Domestic Production : Evidence from Sri Lanka. International Conference for Accounting Researchers and Educators – ICARE 2016.
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Silva, N. K. L., & Thishanthi, G. T. (2015). The Effect of Monetary Policy on Stock Market in Sri Lanka. International Student Conference on Business – ISCB 2015.
Case Studies
- Perera, P. R. M. R., Silva, N. L. C., Silva, N. K. L., Weerawickrama, V. L., Rajapaksha, R. A. S., Herath, H. M. M. N., Walpola, W. K. L. A., & Sandakelum, E. A. I. (2025). Digital Transformation of MAS Kreeda. In SL Business Case Studies: Sri Lankan Case Studies in Business Management (1st ed., pp. 1–5). Staff Development Unit, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka. ISBN 978-624-6692-07-0. https://osf.io/4zg9x
Teaching Notes
- Perera, P. R. M. R., Silva, N. L. C., Silva, N. K. L., Weerawickrama, V. L., Rajapaksha, R. A. S., Herath, H. M. M. N., Walpola, W. K. L. A., & Sandakelum, E. A. I. (2025). Digital Transformation of MAS Kreeda. In SL Business Case Studies: Teaching Notes – Sri Lankan Business Management Cases: Educator’s Guide (1st ed., pp. 1–8). Staff Development Unit, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka. ISBN 978-624-6692-08-7. https://doi.org/10.17605/OSF.IO/XRZ5M
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Nayanathara, M. P., Ekanayake, N. P. K., & Silva, N. K. L. (2025). Climate Vulnerability and Resilience in Emerging Markets: A Sectoral Analysis of Food, Beverage, and Tobacco Industry. 4th International Conference on Management and Entrepreneurship - ICOME 2025, 16.
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Niroshan, R. M. C., & Silva, N. K. L. (2025). Impact of Environmental Disclosure Practices on Financial Performance of Public Listed Companies in Sri Lanka. 10th International Conference for Accounting Researchers and Educators – ICARE 2025, 30.
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Jayaweera, B. L. K. D., & Silva, N. K. L. (2025). The Role of Management Accountants in Public Listed Companies in Sri Lanka: A Study of the Gap between the Practical Perspective and Theoretical Perspective. 10th International Conference for Accounting Researchers and Educators – ICARE 2025, 13.
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Silva, N. K. L., & Ajward, A. R. (2025). From Traditional Approach to Modern Technology: Professionals' Perceptions on Fraud Prevention and Detection Mechanisms in Listed Companies in Sri Lanka. 11th International Conference on Multidisciplinary Approaches – iCMA 2025, 39.
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Silva, N. K. L., & Perera, P. R. M. R. (2022). Impact of Organizational Culture on Accounting Information Systems and Corporate Performance: Evidence from Sri Lanka. Research Day 2021, Center for Management Research, Faculty of Commerce and Management Studies, University of Kelaniya.
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Kawshala, B. A. H., & Silva, N. K. L. (2021). Social Sustainability Disclosures and Firm Performance: The Case of Listed Non-Banking Financial Institutions in Sri Lanka. Research Day 2021, Center for Management Research, Faculty of Commerce and Management Studies, University of Kelaniya, 01(01), 9–10.
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Perera, P. R. M. R., Silva, N. L. C., & Silva, N. K. L. (2016). The Impact of Interest Rate in Determining Exchange Rate: Revisiting Interest Rate Parity Theory. International Conference on Business and Information – ICBI 2016, 21.
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Silva, N. K. L., Perera, P. R. M. R., & Silva, N. L. C. (2016). Relationship between Stock Market Performance & Economic Growth : Empirical Evidence from Sri Lanka. International Conference on Business and Information – ICBI 2016, 29.
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Silva, N. L. C., Silva, N. K. L., & Perera, P. R. M. R. (2016). Effect of Government Debt on Gross Domestic Production : Evidence from Sri Lanka. International Conference on Business and Information – ICBI 2016, 52.
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Wijesiriwardana, A.O.N., & Silva, N.K.L. (2025). Accounting and Financial Implications of Floor Plan Financing for Automobile Dealerships. Journal of Case Studies in Accounting, 12, 101–102.
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Prabodha, M.K., & Silva, N.K.L. (2025). Accounting for Government Grants: Compliance and Misclassification Issues in Asset-Related Grants. Journal of Case Studies in Accounting, 12, 92–94.
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Wijesiriwardana, A.O.N., & Silva, N.K.L. (2025). Capitalizing or Expensing Marketing Costs? A Dilemma in Contract Acquisition Under SLFRS 15. Journal of Case Studies in Accounting, 12, 98–100.
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Dewmini, J.A.P., & Silva, N.K.L. (2025). Discrepancies in Actuarial Valuation Due to Incorrect Discount Rate and Assumptions in Violation of LKAS 19. Journal of Case Studies in Accounting, 12, 90–91.
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Rajasinghe, R.M.H.S., & Silva, N.K.L. (2025). Ethical Considerations in Loan Restructuring. Journal of Case Studies in Accounting, 12, 103-104.
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Jayarathne, A.K.S.S., & Silva, N.K.L. (2025). Impact of Misclassifying Rescheduled Loans on Credit Loss Provisions. Journal of Case Studies in Accounting, 12, 80-82.
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Jayarathne, A.K.S.S., & Silva, N.K.L. (2025). Improper Foreign Exchange Rate Conversion Practices. Journal of Case Studies in Accounting, 12, 78-79.
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Prabodha, M.K., & Silva, N.K.L. (2025). Non-Recognition of Decommissioning Liability for Wastewater Treatment Plant. Journal of Case Studies in Accounting, 12, 95-97.
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Rajasinghe, R.M.H.S., & Silva, N.K.L. (2025). Reassessing Creditworthiness of Export Businesses in Depreciating Currency Environments. Journal of Case Studies in Accounting, 12, 105-108.
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Rajasinghe, R.M.H.S., & Silva, N.K.L. (2025). Related Party Transaction and Transfer Pricing Issue. Journal of Case Studies in Accounting, 12, 109-111.
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Ranshani, M.M.A.T., & Silva, N.K.L. (2024). Identification of Incorrect Dealer Point Agreement Procedure of Yard Vehicles. Journal of Case Studies in Accounting, 11, 124–125.
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Sathsarani, N.L.A., & Silva, N.K.L. (2024). Improper Revenue Recognition under SLFRS 15. Journal of Case Studies in Accounting, 11, 154–157.
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Samarasinghe, N.D.A.K., & Silva, N.K.L. (2024). Incorrect Accounting Treatment for Borrowing Cost under LKAS 23. Journal of Case Studies in Accounting, 11, 162–165.
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Wickaramasinghe, R.G.D.M., & Silva, N.K.L. (2024). Long-Term Borrowings and Covenant Conditions. Journal of Case Studies in Accounting, 11, 83–86.
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Wickaramasinghe, R.G.D.M., & Silva, N.K.L. (2024). Underestimation of Expected Credit Losses (ECL) for Non-Performing Credit Facilities. Journal of Case Studies in Accounting, 11, 36–39.
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Perera, T. M. A. Y. M., & Silva, N. K. L. (2023). Improper Recognition of Revenue from Customer Loyalty Programs : A Rundown of SLFRS-15 Guidelines. Journal of Case Studies in Accounting, 10, 71–76.
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Prawanth, S., & Silva, N. K. L. (2022). Classification of Feed Cost among Death Fish and Harvested Fish. Journal of Case Studies in Accounting, 09, 27–28.
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Ramasinghe, D. S. E., & Silva, N. K. L. (2021). Absence of a Proper Provision for the Lawsuit. Journal of Case Studies in Accounting, 08, 81–82.
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Ranasinghe, B. A. H. E., & Silva, N. K. L. (2021). Miscalculation of the Vessel’s Depreciation in a Shipping Company. Journal of Case Studies in Accounting, 08, 62–63.
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Rathnayaka, R. M. S. T., & Silva, N. K. L. (2021). Improper Recognition of Intangible Assets. Journal of Case Studies in Accounting, 08, 87–88.
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Rosa, S. J. S., & Silva, N. K. L. (2021). Can Rugger Players be Capitalized under LKAS 16? Journal of Case Studies in Accounting, 08, 97–98.
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Rosa, S. J. S., & Silva, N. K. L. (2021). Revenue Recognition in Customer Contracts When there are More than One Performance Obligation. Journal of Case Studies in Accounting, 08, 45–47.
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Amarasekara, K. N. O., & Silva, N. K. L. (2020). Improper Recognition of a Deposit Made for an Asset by a Customer. Journal of Case Studies in Accounting, 07, 32–33.
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Perera, N. N. K., & Silva, N. K. L. (2020). Recognition of Refundable Deposit in the Financial Statements at a Tailor Shop. Journal of Case Studies in Accounting, 07, 96–98.
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Sandeepani, R. D. S. A., & Silva, N. K. L. (2020). Improper Recognition of Investment Property. Journal of Case Studies in Accounting, 07, 128–129.
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Wickrama, P. J. C., & Silva, N. K. L. (2019). Revaluation of Foreign Debtors and Creditors using a Single Exchange Rate for the Group. Journal of Case Studies in Accounting, 06, 56–58.
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Wadasinghe, W. M. M. N., & Silva, N. K. L. (2018). Segmentation of PPE and Investment Property. Journal of Case Studies in Accounting, 5, 77–78.
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Weerapperuma, S. D., & Silva, N. K. L. (2018). Can We Adjust Goodwill in a Subsequent Period ? Journal of Case Studies in Accounting, 5, 79–82.
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Mirihagalla, M. K. D., & Silva, N. K. L. (2016). Tightening the Internal Controls. Journal of Case Studies in Accounting, 3, 50–51.
- Gold Medal for the Best Oral Presenter in the Management, Commerce, Governance, and Industry Development Track at the International Conference on Multidisciplinary Approaches (iCMA) 2025.
- ACCA’s Gold Medal for the Best Performer of the Department of Accountancy, University of Kelaniya in Batch 2009/2010
- The Best Portfolio Report for the Staff Development Programme for Probationary Lecturers (Cycle 20) in the year 2018
- Internship Award for Excellence – Second Place in recognition of Outstanding Achiever in Internship in Accounting in year 2015 of Department of Accountancy, University of Kelaniya