{"id":5158,"date":"2021-08-31T10:23:34","date_gmt":"2021-08-31T04:53:34","guid":{"rendered":"https:\/\/mgt.sjp.ac.lk\/acc\/?page_id=5158"},"modified":"2023-04-03T11:30:55","modified_gmt":"2023-04-03T06:00:55","slug":"ahead","status":"publish","type":"page","link":"https:\/\/mgt.sjp.ac.lk\/acc\/ahead\/","title":{"rendered":"AHEAD"},"content":{"rendered":"\n\n<h3><strong>Accelerating Higher Education Expansion and Development (AHEAD) Development Oriented Research (DOR) Department of Accounting<\/strong><strong>\u00a0<\/strong><\/h3>\n<p><strong>Project Title: Adoption of Sustainability Reporting (SR) and Integrated Reporting (IR) and Organizational Transformation: Perspectives from Sri Lanka<\/strong><\/p>\n<p>In January 2019, a project team led by <span style=\"color: #000000;\"><em><a style=\"color: #000000;\" href=\"https:\/\/mgt.sjp.ac.lk\/acc\/team_member\/prof-ms-d-s-n-p-senarathne\/\">Senior Prof. Samanthi Senaratne<\/a> <\/em><\/span>and <span style=\"color: #000000;\"><em><a style=\"color: #000000;\" href=\"https:\/\/mgt.sjp.ac.lk\/acc\/team_member\/mr-a-d-n-gunarathne\/\">Dr Nuwan Gunarathne<\/a> <\/em><\/span>of the Department of Accounting of the Faculty of Management Studies and Commerce received a competitive grant of Rs. 10 million from the <span style=\"color: #000000;\"><em><a style=\"color: #000000;\" href=\"https:\/\/www.sjp.ac.lk\/ahead\/\">AHEAD project<\/a> <\/em><\/span>of the World Bank under the category of Development Oriented Research (DOR), HEMS (Humanities, Education, Management, Social Sciences). The other project team members are <a href=\"https:\/\/mgt.sjp.ac.lk\/acc\/team_member\/dr-ms-d-n-samudrage\/\"><span style=\"color: #3366ff;\"><span style=\"color: #999999;\"><span style=\"color: #000000;\"><em>Prof. Dileepa Samudrage<\/em><\/span><\/span><\/span><\/a>, <span style=\"color: #000000;\"><em><a style=\"color: #000000;\" href=\"https:\/\/mgt.sjp.ac.lk\/acc\/team_member\/mr-h-m-r-w-herath\/\">Mr Roshan Herath<\/a> <\/em><\/span>and <span style=\"color: #000000;\"><em><a style=\"color: #000000;\" href=\"https:\/\/mgt.sjp.ac.lk\/acc\/team_member\/ms-t-cooray\/\">Ms Thilini Cooray<\/a><\/em> <\/span>from the Department of Accounting, University of Sri Jayewardenepura and a foreign collaborator, Prof. Ki-Hoon Lee from Griffith Business School, Griffith University, Australia. The Research Assistant is Mr. Kumara Kanchana.<\/p>\n<p><strong>Project objectives:<\/strong><\/p>\n<p>The duration of this project is three-and-a-half years, and it is specifically focused on the achievement of the following objectives:<\/p>\n<ul>\n<li>To identify the level of adoption of SR\/IR in corporate managerial decision making (Objective 1)<\/li>\n<li>To examine how the adoption of SR\/IR results in organizational changes (Objective 2)<\/li>\n<li>To examine how the internal and external assurance mechanisms are used in SR\/IR (Objective 3)<\/li>\n<li>To identify the implications of these changes for the country\u2019s accounting education (Objective 4)<\/li>\n<\/ul>\n<p><a href=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5176\" src=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1.jpg\" alt=\"\" width=\"1111\" height=\"536\" srcset=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1.jpg 1111w, https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1-300x145.jpg 300w, https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1-768x371.jpg 768w, https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2021\/08\/Untitled-1-1-1-1024x494.jpg 1024w\" sizes=\"auto, (max-width: 1111px) 100vw, 1111px\" \/><\/a><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<h4 style=\"text-align: left;\"><strong><a href=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2023\/04\/Untitled-2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5954\" src=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2023\/04\/Untitled-2.jpg\" alt=\"\" width=\"723\" height=\"887\" srcset=\"https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2023\/04\/Untitled-2.jpg 723w, https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2023\/04\/Untitled-2-245x300.jpg 245w, https:\/\/mgt.sjp.ac.lk\/acc\/wp-content\/uploads\/2023\/04\/Untitled-2-255x313.jpg 255w\" sizes=\"auto, (max-width: 723px) 100vw, 723px\" \/><\/a>More Information<\/strong><\/h4>\n<p style=\"text-align: justify;\">EMAIL:\u00a0<a href=\"mailto:accounting.aheadproject@sjp.ac.lk\">accounting.aheadproject@sjp.ac.lk<\/a><\/p>\n<p style=\"text-align: justify;\">AHEAD Project: <a href=\"https:\/\/ahead.lk\/about\/\">https:\/\/ahead.lk\/about\/<\/a><\/p>\n<p><strong>Scholarly work achieved through the project<\/strong><\/p>\n<p><strong>Research publications in peer-reviewed international journals:<\/strong><\/p>\n<ul>\n<li>Senaratne, S., Gunarathne, A. D. N., Herath R., Samudrage, D. N. and Cooray, T., (2022), \u201cInstitutional Pressures and Responses to the Introduction of Integrated Reporting into Accounting Curricula: The Case of Sri Lankan Universities\u201d, Accounting Education, Vol. 31 NO. 5, pp. 536\u2013566, https:\/\/doi.org\/10.1080\/09639284.2022.2032775 <em>(Indexed by Emerging Sources Citation Index and Scopus)<\/em><strong>. <\/strong><\/li>\n<li>Cooray, T, Senaratne, S, Gunarathne, N, Herath, R and Samudrage, D N, (2022), \u201cAdoption of integrated reporting in Sri Lanka: Coverage and trend\u201d, <em>Journal of Financial Reporting and Accounting<\/em>, Vol 20, No. 3\/4, pp. 389-415. <a href=\"https:\/\/doi.org\/10.1108\/JFRA-04-2020-0116\">https:\/\/doi.org\/10.1108\/JFRA-04-2020-0116<\/a> <em>(Indexed by Scopus). <\/em><\/li>\n<li>Gunarathne, N, Wijayasundara, M, Senaratne, S, Kanchana, K, and Cooray, T, (2021), \u201cUncovering corporate disclosure for a circular economy: An analysis of sustainability and integrated reporting by Sri Lankan companies\u201d, <em>Sustainable Consumption and Production<\/em>, Vol. 27 pp. 787-801 <a href=\"https:\/\/doi.org\/10.1016\/j.spc.2021.02.003\">https:\/\/doi.org\/10.1016\/j.spc.2021.02.003<\/a> <em>(Indexed by Science Citation Index Expanded, Social Sciences Citation Index and Scopus) <\/em><\/li>\n<li>Herath, R, Senaratne, S, and Gunarathne, N, (2021), \u201cExploring the rationale for assuring integrated reports and its impacts on assurance practices: a proposed conceptual model\u201d, <em>International Journal of Accountancy<\/em>, Vol. 1 No. 1, pp. 1-17. <a href=\"https:\/\/online.fliphtml5.com\/hvvr\/ytus\/#p=8\">https:\/\/online.fliphtml5.com\/hvvr\/ytus\/#p=8<\/a><\/li>\n<\/ul>\n<p style=\"text-align: left; padding-left: 40px;\">[This paper won the Best Research Paper Gold Medal &#8211; Auditing category at the Institute of Chartered Accountants of India (ICAI) International Research Awards 2022]\n<ul>\n<li>Cooray, T, Senaratne, S, Gunarathne, A D N, Herath, R, and Samudrage, D N, (2020), \u201cDoes integrated reporting enhance the value relevance of information? Evidence from Sri Lanka,\u201d <em>Sustainability<\/em>, Vol. 12 No. 19, pp. 8183. <a href=\"https:\/\/doi.org\/10.3390\/su12198183\">https:\/\/doi.org\/10.3390\/su12198183<\/a> <em>(Indexed by Science Citation Index Expanded, Social Sciences Citation Index and Scopus).<\/em><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Book chapters:<\/strong><\/p>\n<ul>\n<li>Cooray, T., Senaratne, S. and Gunarathne, N.\u00a0(2022) \u201cEngagement with sustainable development goals in accounting education: the case of a public university in Sri Lanka\u201d In: \u00d6zt\u00fcrk, M. (eds)\u00a0Engagement with Sustainable Development in Higher Education. Sustainable Development Goals Series. Springer, Cham. pp. 19-37.\u00a0<a href=\"https:\/\/doi.org\/10.1007\/978-3-031-07191-1_2\">https:\/\/doi.org\/10.1007\/978-3-031-07191-1_2<\/a>.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Working papers published and presented:<\/strong><\/p>\n<ul>\n<li>Cooray, T, Senaratne S, Gunarathne, A D N, Herath, R, and Samudrage, D N, (2020), \u201cThe value relevance of integrated reporting: Evidence from Sri Lanka\u201d, JCAE Annual Symposium 2020, January 4-5, 2020, Colombo, Sri Lanka.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p><strong>Abstracts accepted and presented: <\/strong><\/p>\n<ul>\n<li>Herath, R, Cooray, T, Gunarathne, A D N, Samudrage, D N, Senaratne, S, and Lee, K H, (2019), \u201cThe adoption of integrated reporting practice in Sri Lanka in accordance with the International Integrated Reporting Framework\u201d, 11<sup>th<\/sup> Environmental and Sustainability Management Accounting Network-Asia Pacific (EMAN-AP) Conference 2019, Danang University of Economics, Vietnam.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p><strong>Papers presented at national conferences\/symposia:<\/strong><\/p>\n<ul>\n<li>Herath, R, Senaratne, S, and Gunarathne, A D N, (2020), \u201cExploring the rationale for integrated report assurance in Sri Lanka: A proposed conceptual model\u201d, 6th International Conference for Accounting Researchers &amp; Educators, University of Kelaniya, Sri Lanka.<\/li>\n<li>Herath, R, Cooray, T, Gunarathne, A D N, Samudrage, D N, Senaratne, S, and Lee, K H, (2019), \u201cConceptualization of the adoption of integrated reporting in Sri Lanka: Use of an extended theory of planned behaviour\u201d (December 3, 2019), International Conference on Multi-disciplinary Approaches Conference, Faculty of Graduate Studies, University of Sri Jayewardenepura.<\/li>\n<\/ul>\n<p><strong>Ongoing work<\/strong><\/p>\n<p><strong>Journal papers:<\/strong><\/p>\n<ul>\n<li>\u201cAdopting of a single set of global sustainability standards\u201d [Journal paper for an indexed journal]<\/li>\n<li>\u201cManagerial psychological factors impacting on integrated reporting adoption\u201d [Journal paper for an indexed journal]<\/li>\n<\/ul>\n<p><strong>Books and chapters:<\/strong><\/p>\n<ul>\n<li>\u201cIntegrated reporting: Business cases for sustainability in South Asia\u201d [Edited book published with an international publisher. See more details here].<\/li>\n<\/ul>\n<ul>\n<li>\u201cAdoption of integrated reporting in Sri Lanka: Status, progress and prospects\u201d [Practitioner-oriented guide book developed in collaboration with professional accounting bodies and regulators in Sri Lanka]<\/li>\n<li>\u201cCountry readiness in adopting a single set of sustainability reporting standards\u201d [Invited book chapter published by an international publisher]<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Accelerating Higher Education Expansion and Development (AHEAD) Development Oriented Research (DOR) Department of Accounting\u00a0 Project Title: Adoption of Sustainability Reporting (SR) and Integrated Reporting (IR) and Organizational Transformation: Perspectives from Sri Lanka In January 2019, a project team led by Senior Prof. Samanthi Senaratne and Dr Nuwan Gunarathne of the Department of Accounting of the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"class_list":["post-5158","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/pages\/5158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/comments?post=5158"}],"version-history":[{"count":17,"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/pages\/5158\/revisions"}],"predecessor-version":[{"id":5956,"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/pages\/5158\/revisions\/5956"}],"wp:attachment":[{"href":"https:\/\/mgt.sjp.ac.lk\/acc\/wp-json\/wp\/v2\/media?parent=5158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}