BIO
Dr. G.A.T. Kaushalya is a Senior Lecturer in the Department of Commerce, Faculty of Management Studies and Commerce at the University of Sri Jayewardenepura. She holds a PhD from the University of Otago, where her doctoral research focused on Information Technology, Intellectual Capital, and Value Creation in the public sector of Sri Lanka. She also holds a Master of Business Administration (MBA) from the Postgraduate Institute of Management and a B.Com. (Special) Degree from the University of Sri Jayewardenepura.
TEACHING INTERESTS
- Financial Accounting
- Advanced Financial Accounting
- Cost Accounting
- Advanced Cost Accounting
- Management Accounting
- Strategic Management Accounting
- Accounting Information Systems
- Performance Measurement and Analysis
- Intellectual Capital and Value Creation
- Research Methods in Management
- Public Sector Accounting and Management
- Accounting and Organizational Performance
RESEARCH INTERESTS
- Intellectual Capital
- Management Accounting Practices
- Strategic Management Accounting
- Performance Measurement and Firm Performance
- Value Creation
- Public Sector Management
- Information Technology in Organizations
- Actor-Network Theory (ANT)
- Organizational Change Management
- Absorptive Capacity
- Banking and Financial Sector Performance
- Human Capital and Organizational Performance
ACADEMIC QUALIFICATIONS
- Doctor of Philosophy, University of Otago, New Zealand (2023)