Journal of SACFIRE

Journal of SACFIRE is a scholarly journal that publishes articles from the discipline of accounting and finance.

About the Journal

Focus and Scope

Journal of SACFIRE is a scholarly journal that publishes articles from the discipline of accounting and finance. It is an open-access journal which abides by internationally accepted research and publication ethics, and is funded, hosted and published by the Department of Accountancy, Wayamba University of Sri Lanka, Sri Lanka. The journal provides a forum for undergraduates of Sri Lanka to exchange information, debate, and disseminate knowledge in various areas of accounting and finance.

The journal is steered by an independent editorial board that consists of members nominated Department of Accountancy and approved by the faculty board of the Faculty of Business Studies and Finance. It is published annually in both print and online formats.

  • Volume 02 - Issue II
  • Volume 02 - Issue I
  • Volume 01 - Issue I
  • SACFIRE Journal
  • Editorial Board
  • Editorial Policies
Symposium of Accounting and Finance Research

Volume 02 - Issue II


Full Journal


DOES FAMILIAL OR INDIVIDUAL LARGEST SHAREHOLDER DETERIORATE FIRM VALUE?
Isanka, Y.G.P., Uduwalage, E.


IMPACT OF FINANCIAL LITERACY ON INVESTMENT DECISION OF INDIVIDUAL INVESTORS IN COLOMBO STOCK EXCHANGE
Thilakarathna, M.D.N, Rajakaruna, G.K.N.P


IMPACT OF CAPITAL STRUCTURE ON FIRM’S FINANCIAL PERFORMANCE; EVIDENCE FROM COLOMBO STOCK EXCHANGE IN SRI LANKA
Alwis, R.A.D.M, Perera, D.A.M.


DETERMINANTS OF ADAPTION OF MOBILE MONEY USAGE IN SRI LANKA
Shifka, M.A.F., Ediriweera, E.A.I.N.


PERSONALITY TYPES AND INVESTMENT INTENTIONS OF THE SMALL & MEDIUM SCALE ENTREPRENEURS
Siriwardhana, S.A.M.S.P., Gunarathne, U.G.V.D.D.


THE ROLE OF EARNED AND CONTRIBUTED CAPITAL MIX IN DETERMINING DIVIDEND POLICY: A LIFE CYCLE PERSPECTIVE IN THE SRI LANKAN CONTEXT
Indunika, D.P.A.M., Wijesinghe, B.A.C.H.


Symposium of Accounting and Finance Research

Volume 02 - Issue I


Full Journal


IMPACT OF THE FINANCIAL LITERACY AND HOUSEHOLD INDEBTEDNESS: EVIDENCE FROM HOUSEHOLD IN GAMPAHA DISTRICT
Dewthilini, P.A.D.N., Perera, D.A.M.


HOW DOES FINANCING DECISION AFFECT SHAREHOLDER VALUE CREATION? SRI LANKAN EVIDENCE
Herath, H.M.S.K.H.1, Wanigasekara, W.A.D.K.J.2, Deshika, N.P.T.3


BOARD GOVERNANCE PRACTICES AND CAPITAL STRUCTURE DECISIONS WITH THE MODERATING EFFECTS OF GENDER DIVERSITY: EMPIRICAL EVIDENCE FROM DEVELOPING ECONOMY

Keerthana, G., Balagobei, S.


THE RELATIONSHIP BETWEEN GREEN ACCOUNTING PRACTICES AND THE PROFITABILITY OF LISTED BANKS AND LICENSED COMMERCIAL BANKS IN SRI LANKA
Jayakody J.K.G.M., Jayasinghe, J.A.G.P.


THE IMPACT OF INTELLECTUAL CAPITAL ON CORPORATE SUSTAINABLE GROWTH: EVIDENCE FROM LISTED COMPANIES IN SRI LANKA
Banneheka, B.M.A.M., Uluwatta, K., Mendis, M.O.S.


 

Symposium of Accounting and Finance Research

Volume 01 - Issue I


Full Journal


IMPACT OF TECHNOLOGY READINESS, INTERNET SELF-EFFICACY, AND COMPUTING EXPERIENCE ON EMPLOYABILITY AMONG PROFESSIONAL ACCOUNTING STUDENTS
Dissanayaka, D.M.N.D., Ediriweera, E.A.I.N., Rathnayake, R.M.T.N.


DETERMINANTS OF THE QUALITY OF FINANCIAL AUDITS: EVIDENCE FROM A FRONTIER MARKET
Rasanjali, K.M., Wijesinghe, B.A.C.H.


COMPARISON OF FINANCIAL LITERACY IMPACT ON RETIREMENT PLANNING DECISIONS AMONG PUBLIC AND PRIVATE SECTOR WORKERS IN SRI LANKA
Wewala, W.W.N.R., Ediriweera, E.A.I.N.


IMPACT OF LIQUIDITY ON PROFITABILITY OF LICENSED COMMERCIAL BANKS IN SRI LANKA
Amararathne, U.H.H.Y., Karunananda, U.G.A.C.


RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: EMPIRICAL EVIDENCE FROM LISTED COMPANIES IN SRI LANKA
Tharuka, H.A.N., Dissanayake, D.H.S.W.


FACTORS AFFECTING ACADEMIC PERFORMANCE OF UNDERGRADUATES:CASE STUDY IN A STATE UNIVERSITY OF SRI LANKA
Dasanayake, T.N., Jayasinghe, J.A.G.P.


IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED MANUFACTURING COMPANIES IN SRI LANKA
Madhushika, H.M.T., Uluwatta, K.


LESSONS LEARNED FROM COVID-19 PANDEMIC A CASE OF MANAGING FINANCE OF SMALL AND MEDIUM ENTITIES
Pathirana, H.P.M.K.J., Perera, D.A.M.


APPLICATION OF GEOMETRIC BROWNIAN MOTION MODEL FOR SIMULATING CRUDE OIL FUTURES IN the INDIAN CONTEXT
Wickramaarachchi, W.A.D.D., Samarakoon, S.M.R.K.


SACFIRE Journal

Key disciplinary areas

  • Corporate Governance
  • Financial Derivatives
  • Financial Economics
  • Corporate Governance
  • Financial Reporting
  • Taxation
  • Auditing
  • Strategic Financial
  • Financial Crisis
  • Corporate Failures
  • Forensic Accounting & Auditing
  • Accounting Information Systems
  • Strategic Management Accounting

Publisher

Journal of SACFIRE is published and funded by the Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka. However, the Department’s administration is not involved in the Journal of SACFIRE editorial decisions, which are made solely by the journal’s Editorial Board.

Contact

Mrs. GKNP Rajakaruna
Editor-in-Chief
070 306 0794

Mrs. BACH Wijesinghe
Assistant Editor
071 878 8929

Email: sacfire@wyb.ac.lk

Editorial Board

Editorial Advisory Board

Prof. Kumara Uluwatta, Senior Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Mr. UES Kumara, Senior Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Editor-in-Chief

Mrs. GKNP Rajakaruna, Senior Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Assistant Editor

Mrs. BACH Wijesinghe, Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Editorial Assistants

Mrs. NPT Deshika, Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Dr. RMTN Rathnayake, Lecturer, Department of Accountancy, Faculty of Business Studies and Finance, Wayamba University of Sri Lanka.

Editorial Policies

  • Peer Review Process

Each paper is desk reviewed by the Editorial Board and, if deemed appropriate for this publication, is sent to two independent reviewers for double-blind review.

The Editor-in-Chief then decides whether the paper should be accepted as is, revised, or rejected based on their recommendation and consultation with relevant Editorial Board Members.

 Reviewer Guidelines

The reviewers are asked to provide feedback on the following manuscript-related topics.

  • Title

(Relevant, timely and reflects the content and purpose of the research)

  • Abstract

(Abstract includes information important for understanding the content of the paper)

  • Keywords

(Accurate and sufficiently reflect the content of the study)

  • Introduction/ Background

(The introduction clearly defines the background, purpose and objective of the research)

  • Contribution

(The paper makes a significant contribution to the body of knowledge related to this Journal. It is highly significant, breaks new ground, and provides a foundation for future)

  • Literature Review

(Worked out a review of previous research in the treated area)

  • Conceptualization/Theory

(The rationale for the paper and for the hypotheses development are well-grounded/ It is based on a known theory or on an interesting issue)

  • Research Design & Method

(The research methodology for the study is appropriate and applied properly)

  • Data Analysis

The analysis is appropriately done using an acceptable method. Results are appropriately presented.

  • Findings

(Discussion of the results is based on analysis of data; results support the applied methodology and conclusions/ results are not overstated or overgeneralized.)

  • Conclusion

(The conclusion is based on and contributes to the discharge of treated problems/ Implications and recommendations for management are relevant and useful)

  • Language Clarity and Presentation

(The paper has clarity of presentation, easy to read and free from grammatical or spelling errors)

  • Any other comments

Based on the above comments the research article is recommended for;

  • publishing with no changes
  • publishing after addressing minor changes
  • publishing after addressing major changes
  • not suitable for publication
  • Submission Guidelines

 (Link to the submission guidelines)