Analyses the impact of concessional sales of rice under public food distribution schemes on the open market demand and total consumption of rice in Sri Lanka from 1953 to 1989. The results show that, on average, 73 per cent of the concessional issues of rice under the non‐targeted (universal)...

Purpose – The main purpose of this paper is to construct a poverty profile for Sri Lanka, and examine the micro‐level determinants and correlates of poverty. Design/methodology/approach – The study is based on the latest Sri Lanka Integrated Survey commissioned by the World Bank. The...

Purpose – The purpose of this paper is to answer the question: does a bilateral free trade agreement (FTA) lead to an improvement in the security of a member country and greater peace between two member countries in the developing world? Design/methodology/approach – This paper reviews...

Purpose – There has been growing interest in recent years in modelling various poverty‐related issues. However, there have not been many attempts at empirical estimation of best‐fit income distribution functions with an objective of subsequent use in poverty focused models. The purpose of...

This paper used input‐output analysis to compare the initial and flow‐on economic effects of tourism spending by two different types of tourists from Australia to Sri Lanka. The two groups of tourists were Sri Lankan migrants resident in Australia and Australians born either in Australia or...

Everyday life in the Crown colony of Ceylon (Sri Lanka) was characterized by a direct encounter of people with modernity through the consumption and use of foreign machines - in particular, the Singer sewing machine, but also the gramophone, tramway, bicycle and varieties of industrial...

Purpose – An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which should ultimately impact on financial performance. This study aims to focus on the implementation of one...

Purpose This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective. Design/methodology/approach The study followed...

Purpose The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that...