Mr. H M R W Herath

Lecturer

B.Sc. Accounting (Special) (SJP)

Contact Details

0710640758

Teaching Interests

Financial Accounting

Advanced Financial Accounting

Cost and Management Accounting

Financial Reporting

Research Interests

Academic Journal Publications

“Integrated Thinking, Orchestration of Six Capitals and Value Creation”, Meditari Accountancy

Research (2020, fourth coming) ( Herath, R., Senaratne, S. and Gunarathne, N.) [ABDC= “A”]

“Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka”, Sustainability Journal (2020), (Cooray, T, Senaratne S., Gunarathne, N., Herath, R. and Samudrage D.N.) [SCIE,Scopus]

“The Adoption of Integrated Reporting in Sri Lanka: Coverage and Trend”, Journal of Financial Reporting and Accounting (2020, fourth coming) (Cooray, T,Gunarathne, N., Senaratne S. Herath, R. and Samudrage D.N.) [ABDC= “C”]

Under review

“Institutional Pressures and Responses to the Introduction of Integrated Reporting into Accounting Curricular”, (Senartne, S., Gunarathne, N., Herath, R., Samudrage, D. and Cooray, T.) [Under review in the 2nd round at Accounting Education] [ABDC= “A”]

Conference Papers

“Exploring the Rationale for Integrated Report Assurance in Sri Lanka: A Proposed Conceptual Model” (Herath, R., Senarathne S. and Gunarathne, N.), in International Conference for Accounting Researchers and Educators , University of Kelaniya, Colombo Sri Lanka, December 2020.

“The Value Relevance of Integrated Reporting: Evidence from Sri Lanka” ( Cooray, T, Senaratne S., Gunarathne, N., Herath, R. and Samudrage, D.N.), in Journal of Contemporary Accounting and Economics Doctoral Consortium and Annual Symposium, USJ in collaboration with Deakin University and University of Technology, Colombo , Sri Lanka, January 2020.

“The Impact of Integrated Thinking on Value Creation by an Organization through the Orchestration of Six Capitals: Evidence from Sri Lanka ” (Herath, R.), in Annual Research Conference of Postgraduate Institute of Management , Colombo, Sri Lanka, December

2019.

“Do Companies Follow IIRC Guidelines in Integrated Reporting? Evidence from Top Performers in Sri Lanka, Global Conference of Academy of Global Business Advancement , Delhi, India, July 2019.

“Conceptualization of the Adoption of Integrated Reporting in Sri Lanka: Use of an Extended Theory of Planned Behaviour” (Herath, R.,Cooray, T,Gunarathne, N., Samudrage D.N., Senaratne S. and Lee, K.H.), in International Conference on Multidisciplinary Approaches, Faculty of Graduate Studies, U S J , C o l o m b o , Sri Lanka, November 2019.

“The Adoption of Integrated Reporting Practice in Sri Lanka in Accordance with the International Integrated Reporting Framework ” (Herath, R.,Cooray, T,Gunarathne, N., Samudrage D.N., Senaratne S. and Lee, K.H.) , in Global Conference of Environmental and Sustainability Management Accounting Network , Danang University of Economics, Vietnam, August 2019.

“The Impact of Integrated Reporting on Value Creation for Sharehold ers: The Moderating Effect of Board Effectiveness: Case of Sri Lanka ” (Herath, R.), in Global Conference of Academy of Global Business Advancement , Bangkok, Thailand, July 2018.

“Diffusion of Integrated Reporting in an Emerging Economy ” (Senaratne, S., Gunaratne, N., Hearth, R. and Bandara, C.), Global Conference of Environmental and Sustainability Management Accounting Network, University of Sri Jayewardenepura, Colombo, Sri Lanka, August 2015.

“The Impact of Corporate Governance Characteristics on the Forward -Looking Disclosures in Integrated Reports of Bank, Finance and Insurance Sector Companies in Sri Lanka ” (Ashra, N. Herath, R. and Senarathne, S.), Research Symposium of Institute of Chartered Accountants of Sri Lanka, Institute of Chartered Accountants of Sri Lanka , December 2019.

“Assessing the Gap between Integrated Reporting and Current Integrated Corporate Reporting Practice: A proposed Checklist” (Herath, R. and Gunarathne, N.) Faculty Research Symposium, Faculty of Management Studies and Commerce, USJ, Sri Lanka, August 2019

OTHER PUBLICATIONS Book Publications

Management Accounting Fundamentals, Institute of Certified Management Accountants of

Sri Lanka (2018) (Herath, R.)

Operational Management Accounting , Institute of Certified Management Accountants of

Sri Lanka (2018) (Herath, R.)

Corporate Reporting and Analysis, Institute of Certified Management Accountants of Sri

Lanka (2018) (Herath, R.)

Intermediate Financial Accounting, Education Publication Department of Sri Lanka

(2016) (Herath, R. and Wijesinghe, B.D.N.)

Book Chapters

“Accounting for Leases”, in Advanced Financial Accounting and Finance , Institute of

Certified Management Accountants of Sri Lanka, (2020) (Herath, R.)

“Performance Measurement in Public Sector”, in Management Accounting, Department of

Accounting, USJ, Sri Lanka, (2020) (Herath, R.)

“Accounting for Liabilities”, in Financial Accounting, Department of Accounting, USJ, Sri Lanka, (2015-2020) (Herath, R.)

“Fair Value Accounting”, in Financial Accounting, Department of Accounting, USJ, Sri Lanka, (2015-2020) (Herath, R.)

“Variance Analysis”, in Management Accounting, Department of Accounting, USJ, Sri Lanka, (2015-2019) (Herath, R.)

“Learning Environment, Student Support and Progression”, in Quality Assurance Report of

Department of Accounting, USJ, Sri Lanka, 2018 (Ajward, R. and Herath, R.)

Other Articles

“Consolidated Income Statement”, in Association of Accounting Technicians Sri Lanka. 2018 (Herath, R.)

“Consolidated Statement of Financial Position”, in Association of Accounting Technicians Sri

Lanka. 2018 (Herath, R.)

“Accounting for Deferred Tax”, in Association of Accounting Technicians Sri Lanka. 2018 (Herath, R.)

“Cash Flow Statement”, in Panorama Journal of Department of Accounting , USJ, Sri

Lanka, 2018 (Herath, R.)

“Accounting for Borrowing Cost”, in Association of Accounting Technicians Sri Lanka. 2016 (Herath, R.)

“Accounting for Leases”, in Association of Accounting Technicians Sri Lanka. 2016 (Herath, R.)

“Deep Discount Bonds”, in Journal of Certified Management Accountants of Sri Lanka ,

2016 (Herath, R.)