Prof. (Ms) D S N P Senaratne

 

Senior Professor in Accounting

B.Sc. Accountancy Special (SJP); MBA (PIM); PhD (Finance) (Colombo)

Contact Details

Tel: +94777281942; +94714463942 (Mobile)

+94-11-2801297 (Office); +94-11-2851042 (Home)

Email: samanthisenaratne@sjp.ac.lk

 

Teaching Interests

  • Accounting Theory
  • Corporate Reporting
  • Corporate Governance and Ethics

Research Interests

  • Accounting Education
  • Corporate Governance
  • Sustainability Accounting and Reporting
  • Integrated Reporting

Research Publications/Presentations

  • Articles in Referred Journals/Books:
    • Cooray, T, Gunarathne, A D N, and Senaratne, S, (2020), “Does corporate governance affect the quality of integrated reporting? Evidence from Sri Lanka”, Sustainability Journal, Vol. 12, No. 10, 4262. https://doi.org/10.3390/su12104262.
    • Ekanayake, G Y, Senaratne, S, and Azeez, A A (2019), “The effect of owner-based and lender-based governance mechanisms on the financial performance of listed companies in Sri Lanka”, Colombo Business Journal, Vol. 10, No.2, pp. 103-133. doi: 10.4038/cbj.v10i2.52.
    • Pakianathan, A, Ajward R and Senaratne, S (2019), “The Impact of Audit Quality on the Degree of Earnings Management: An Empirical Study of Selected Sri Lankan Listed Companies”, Journal of Applied Research, Institute of Chartered Accountants of Sri Lanka, Vol. No. 3 (ISSN 2613-8255).
    • Mahir, A, Herath R and Senaratne, S (2019), “The Impact of Corporate Governance Characteristics on the Forward-looking Disclosures in Integrated Reports of Bank, Finance and Insurance Sector Companies in Sri Lanka”, Journal of Applied Research, Institute of Chartered Accountants of Sri Lanka, Vol. No. 3 (ISSN 2613-8255).
    • Gunarathne, A D N, Senaratne, S and Senanayake, S (2019), “Outcome-based education in accounting: The case of an accountancy degree program in Sri Lanka”, Journal of Economic and Administrative Sciences, DOI 10.1108/JEAS-08-2018-0093.
    • Senaratne, S and Gunarathne, A D N (2019), “Outcome-Based Education (OBE) in Accounting in Sri Lanka: Insights for Teacher Education” in Setty R., Iyengar R., Witenstein M., Byker E., Kidwai H. (Eds) Teaching and Teacher Education. South Asian Education Policy, Research, and Practice, published by Palgrave Macmillan, Cham. [2019, pp. 23-47 https://doi.org/10.1007/978-3-030-26879-4-2].
    • Gunarathne, A D N and Senaratne, S (2018), “Country Readiness in Adopting Integrated Reporting: A Diamond Theory approach from an Asian Pacific economy”, in Lee, K and Schaltegger S, (Ed.), Accounting for Sustainability: Asia Pacific Perspectives, Eco-Efficiency in Industry and Science 33, Springer, Netherlands. DOI: 10.1007/978-3-319-70899-7.
    • Dahanayke S J and Senaratne, S (2017), “Sustainability Management and Accounting Practices in a Tea Plantation Company in Sri Lanka”, Journal of Applied Research, Institute of Chartered Accountants of Sri Lanka, Vol. No. 1.
    • Gunarathne, A D N and Senaratne, S (2017), “Diffusion of Integrated Reporting in an Emerging South Asian (SAARC) Nation”, Journal of Managerial Auditing, Vol. 32, No. 4/5, ISSN: 0268-6902.
    • Senaratne, S and Gunarathne, A D N (2017), “Excellence Perspective for Management Education from a Global Accountants’ Hub in Asia”, in Baporikar, N. (Ed.), Management Education for Global Leadership, IGI Global, ISSN: 2327-3372: elSSN: 2327-3380.
    • Mapitiya, G S, Ajward, A R, and Senaratne, S (2015), “Ownership Concentration and Degree of Compliance with Corporate Governance Practices of Public Listed Companies in Sri Lanka”, NSBM Journal of Management, Vol.1, No.1, ISSN: 2465-5643, E-ISSN: 2513-2202.
    • Kariyawasam, H, Low K and Senaratne, S (2014), “Impact of Management Control Systems on Year on the Year Growth of Operation Profits of Manufacturing Companies in Sri Lanka”, International Journal for Research in Commerce, Economics and Management, ISSN: 2231-4245.
    • Kariyawasam, H, Low K and Senaratne, S (2014), “Impact of Management Control Systems on the Return on Assets of Manufacturing Companies in Sri Lanka”, International Journal of Arts and Commerce, ISSN: 1929-7106.
    • Senaratne, S (2012), “Corporate Governance Reforms in Sri Lanka”, Sri Lanka Journal of Advanced Social Studies, Vol.1, No. 1.
    • Senaratne, S (2010), “Corporate Social Responsibility Reporting System in Sri Lanka”, Sri Lanka Journal of Humanities and Social Sciences, Vol. 1, No.1.
    • Senaratne, S and Gunaratne, P S M (2009), “Corporate Governance of Sri Lankan Listed Companies: Significant Features and Issues”, Colombo Review, Journal of University of Colombo, Vol.1, No. 1.
    • Senaratne, S and Gunaratne, P S M (2006), “The Role of Corporate Governance in the Economic Development”, Colombo Business Journal, Vol.1, No. 1, ISSN: 2012-9149.
    • Senaratne, S (1998), “Pecking Order of Financing: Empirical Evidence in Sri Lankan Capital Market”, Sri Lankan Journal of Management, Vo. 3, No. 1&2.

     

     

    Cooray, T, Gunarathne, A D N, and Senaratne, S, (2020), “Does corporate governance affect the quality of integrated reporting? Evidence from Sri Lanka”, Sustainability Journal, Vol. 12, No. 10, 4262. https://doi.org/10.3390/su12104262.

  • Abstracts/Articles in Referred International Conferences:
    • Cooray T, Senaratne S, Gunarathne, A D N, Herath, R., and Samudrage, D N, (2020), “The Value Relevance of Integrated Reporting: Evidence from Sri Lanka”, JCAE Annual Symposium 2020, January 4-5, 2020, Colombo, Sri Lanka.
    • Herath, R and Cooray, T and Gunarathne, A D N and Samudrage, D N and Senaratne, S and Lee, KH, (2019) Conceptualization of the Adoption of Integrated Reporting in Sri Lanka: Use of an Extended Theory of Planned Behaviour (December 3, 2019), Available at SSRN: https://ssrn.com/abstract=3497368. (Presented at International Conference on Multi-disciplinary Approaches Conference, Faculty of Graduate Studies, University of Sri Jayewardenepura, 26-27 November)
    • Herath, R., Cooray T, Gunarathne, A D N, Samudrage, D N, Senaratne S and Lee, K, (2019), “The Adoption of Integrated Reporting Practice in Sri Lanka in Accordance with the International Integrated Reporting Framework”, 11th Environmental and Sustainability Management Accounting Network-Asia Pacific (EMAN-AP) Conference 2019, August 12, Danang University of Economics, Vietnam.
    • Ekanayake, G Y, Senaratne, S and Azeez, A A (2018), “The Level of Corporate Governance Mechanisms in Sri Lanka in terms of Owner Governance and Lender Governance”, British Academy of Management (BAM) Corporate Governance Conference, UK in June 2018.
    • Dahanayke S J and Senaratne, S (2017), “Introducing and Sustaining an Accounting Degree Program in a Developing Country”, Annual International Accounting Conference of British Accounting and Finance Association, Cardiff, UK in May, 2017.
    • Gunarathne, A D N, Senaratne, S, and Cooray, T (2016), “History of Accounting Education in Sri Lanka: Time of Ancient Kingdoms to British Rule”, Proceedings, International Research Conference on Humanities and Social Sciences (2016) , Faculty of Humanities and Social Sciences, University of Sri Jayewardenepura, ISSN: 2279-2309.
    • Sameera, T K G and Senaratne, S, (2015), “Impact of Corporate Governance Practices on Probability and Resolution of Financial Distress of Listed Companies in Sri Lanka”, 4th International Conference on Management and Economics, University of Ruhuna, Sri Lanka.
    • Senaratne, S and Gunarathne, A D N (2015), “Diffusion of Integrated Reporting in the Sri Lankan Context”, Global Management Accounting Summit held on the theme ’Business Resilience through Integrated Reporting’, Colombo, 27-29th July 2015.
    • Senaratne, S, Gunarathne, A D N, Herath, R and Bandara, C (2015), “Diffusion of Integrated Reporting in an Emerging Economy”, Global Conference of Environmental and Sustainability Management Accounting Network (EMAN) 2015.
    • Ranasinghe, A and Senaratne, S (2014), “IFRS implementation in Sri Lankan unit trusts: Perceptions of stakeholders involved in the implementation process and challenges faced”, Conference Proceedings, Eleventh International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, ISSN: 2235-977X.
    • Sandaruwan, C, Wijesinghe, D, Senaratne S and Alles, L (2012), “The Information Content of Accounting Accruals and Cash Flows: Evidence from Sri Lanka”, Conference Proceedings, Ninth International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, ISSN: 2235-9761.
    • Senaratne, S and Cooray, M (2012), “Dominance of Professional Accounting Bodies and Dependence of Universities: The Case of Accounting Education in Sri Lanka”, AFAANZ Annual Conference, Melbourne, Australia, July 2012.
    • Gunarathne, A D N and Senaratne, S (2012), “Improving Relevance and Quality of Undergraduate Education: A Case of an Accountancy Study Programme in Sri Lanka, An Institutional Perspective”, First International Conference on Trans-disciplinary Perspectives on Accounting’ held in Sri Lanka.
    • Cooray, S and Senaratne, S (2011), “Knowledge Claims and Work Related Jurisdictional Claims – The Case of Management Accounting Professionals in the Business Organizations of a Less Developed Country; Sri Lanka”, Conference Proceedings, Eighth International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, ISSN:2235-9761.
    • Liyanapathirana, N, Cooray, S and Senaratne, S, (2011), “Model for a Graduate Accounting Profession for Sri Lanka: The Case of the Model Proposed by a National University and the Response of the Institute of Chartered Accountants of Sri Lanka”, Proceedings of the National Seminar on Transformation, Transition or Stagnation? Understanding Change in Indian Economy, Christ University, Bangalore, India.
    • Gunarathne, A D N and Senaratne, S (2010), “Perceptions of Students on Improving Relevance and Quality of Undergraduate Education: An Organizational Development Perspective”, Conference Proceedings, International Research Conference on Management and Finance, Faculty of Management and Finance, University of Colombo, ISBN: 978-955-9021-79-7.
    • Gunarathne, A D N and Senaratne S (2010), “A Case of an Accountancy Study Programme in Sri Lanka to Improve Relevance and Quality of Undergraduate Education: A New Dimension on Institutional View”, International Research Conference on Business and Information, Faculty of Commerce and Management Studies, University of Kelaynia, ISBN: 978-955-8044-91-8.
    • Gunarathne, A D N and Senaratne, S, (2010), “A Case of Improving Relevance and Quality of Undergraduate Education: An Exploratory Study on an Accountancy Study Programme in Sri Lanka”, Annual Research Symposium, Sabargamuwa University.
    • Ranasinghe, C and Senaratne, S, (2009), “Corporate Social Reporting in Sri Lankan Listed Commercial Banks”, The Book of Abstracts of Poster Presentations, 50th Anniversary Academic Conference, University of Sri Jayewardenepura.
    • Senaratne, S (2009), “Existing Corporate Governance Model in Sri Lanka: The Need to Reconceptualise”, Conference Proceedings, International Research Conference on Management and Finance, Faculty of Management and Finance, University of Colombo.
    • Liyanagedara, K and Senaratne, S (2009), “Corporate Sustainability Reporting in Sri Lanka”, Conference Proceedings, The Sixth International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, (2009). (This paper was adjudged as the Best Paper in the Accountancy Track of the Conference).
    • Senaratne, S and Gunaratne, P S M (2008), “Corporate Governance Development in Sri Lanka: Prospects and Problems”, Conference Proceedings, International Research Conference on Management and Finance, Faculty of Management and Finance, University of Colombo.
    • Senaratne, S and Gunaratne, P S M (2008), “The Anglo-Saxon Approach to Corporate Governance and its Applicability to Sri Lanka”, Conference Proceedings, Fifth International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura.
    • Senaratne, S and Gunaratne, P S M (2007), “Significant Features and Associated Issues of Corporate Governance Practices of Sri Lankan Listed Companies”, A paper presented at the International Research Conference on “Knowledge for Growth and Development”, Faculty of Management and Finance, University of Colombo. (This paper was adjudged as the Best Paper in the Finance Track of the Conference).
    • Senaratne, S and Gunaratne, P S M (2007), “Ownership Structure and Corporate Governance of Sri Lankan Listed Companies”, Conference Proceedings, Fourth International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura. (This paper was adjudged as the third in the order of merit of the Best Paper Awards of the Conference.)
    • Senaratne, S, Manawaduge, A S P G and Fonseka, K B M (2006), “The Gap between Theory and Practice of Management Accounting: Some Explanatory Evidence from Sri Lanka”, Conference Proceedings, Third International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura.
    • Senaratne, S (2003), “An Assessment of the Disclosure Quality of Sri Lankan Quoted Public Companies using the ‘Best Corporate Report Competition’ as the Disclosure Variable”, Conference Proceedings, First International Conference on Business Management, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura.
    • Senaratne, S and Abayadeera, N, (2001), “An Empirical Study of the Factors Influencing Dividend Policies of Sri Lankan Companies”, Proceedings of the Second Annual Research Sessions of the Faculty of Management Studies and Commerce.

     

     Research Monographs:

    • Senaratne S, Manawaduge, A S P G, Fonseka, K B M, Cooray, S, Herath R and Liyanapathirana, N (2010), “Graduate Accounting Profession in Sri Lanka”, Concept Paper presented to the Council of Institute of Chartered Accountants of Sri Lanka on 20th July 2010.
    • Senaratne, S, Manawaduge, A S P G and Fonseka, K B M (2005), “Management Accounting Practices of Quoted Public Companies in Sri Lanka”, Research Monograph, Chartered Institute of Management Accountants (CIMA) – Sri Lanka Division.

     

    Text Books and Other Book Publications:

    • Senaratne, S, Manawaduge, A S P G and Fonseka, K B M (2019), “Along an Untrodden Path: Twenty-five years of the Department of Accounting”, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura and Alumni Association of Accounting.
    • Senaratne, S, Sandaruwan, C, Kariyawasam, H, Herath, C, Herath, R, Udayashantha, P D C and Rathnasekera, B Y G (2015), “Accounting Standards for G.C.E. (Advanced Level) Accounting Students”, Department of Accounting, ISSN: 2424-6867.
    • Senaratne, S, Udayashantha, P D C and Silva, H, (2013), Evaluation Report, G.C.E. (Advanced Level) 2012 – Accounting Subject, Department of Examinations, Ministry of Education.
    • Udayashantha, P D C, Weerakoon, Y K, Senaratne, S, Rathnasekera, B Y G and Gunatilake, C (2012), “Cost and Management Accounting”, Education Publications Department, Ministry of Education, ISBN: 978-0693-01-6.

     

    Publications in Professional Journals/Magazines:

    • Senaratne, S (2019), “Calculative Insights: Life beyond Numbers”, ABACUS, the Institute of Chartered Accountants of Sri Lanka, July, 2019.
    • Senaratne, S (2018), “Integrated Reporting is for All Stakeholders of a Company”, Certified Management Accountant”, Vol.5, No.3, July 2018.
    • Senaratne, S (2014), “Towards Integrated Reporting: The Future of Corporate Reporting”, Professional Manager, Postgraduate Institute of Management (PIM), University of Sri Jayewardenepura, Volume 2, Issue 2.
    • Senaratne, S (2013), “Towards Integrated Reporting in Sri Lankan Companies”, Accountancy Futures Journal, Edition 7, ACCA Global.
    • Senaratne, S (2011), “Role of Ethics in Accounting”, CIMA Edge, a bi-monthly South-Asia-and-Middle-East, regional technical/business related e-publication.
    • Senaratne, S (2010), “Corporate Social Responsibility Reporting”, Accounting Technician, Association of Accounting Technicians of Sri Lanka, ISSN 1800-4571.
    • Senaratne, S (2009), “Use of Fair Values in Financial Reporting“, Technical Update, CIMA Sri Lanka Division, ISSN: 1800-3826.
    • Senaratne, S (2009), “The Evolution of Corporate Governance Best Practices in Sri Lanka”, Accounting Panorama, Issue 1, Magazine of Department of Accounting.
    • Senaratne, S (2009), “The Conceptual Framework of Financial Accounting”, Accounting Panorama, Special Sinhala Edition, Magazine of Department of Accounting.
    • Senaratne, S (2007), “Corporate Social Reporting”, The Chartered Accountant, Vol.42, Issue 1, Journal of the Institute of Chartered Accountants of Sri Lanka.
    • Fonseka, K B M, Manawaduge, A S P G and Senaratne, S (2007), “The Management Accounting Practices of Sri Lankan Quoted Public Companies”, Accounting Panorama, Issue 2, Department of Accounting.
    • Senaratne, S (2007), “The Regulation of Financial Reporting: The Rationale and Realties”, Accounting Panorama, Issue 1, Magazine of Department of Accounting.
    • Senaratne, S, (2005), “Corporate Social Reporting”, Accounting Panorama, Magazine of Department of Accounting.