Contrary to the feminist research based on exclusively gendered processes of inequality in organisations, intersectionality theorists propose an intersectional approach to understanding the inequalities and subordination experienced by Global South women factory workers representing different social hierarchies and experiencing diverse social realities. This paper contributes to the literature by bringing empirical evidence from the Sri Lankan apparel industry to inform the inequality and subordination of women in Global South factory floors from an intersectional perspective. A qualitative methodology using data generated through interviews with women shop floor-level apparel workers who work in export processing zones (EPZs) and village areas was adopted to explore the interplay between multiple social categories (gender, poverty, and rurality) influenced by broader power structures (patriarchy and capitalism) as well as political inequalities in determining the inequalities and subordination of women workers in globalised apparel factories. Further, we consider how gendered and class-based factory processes produce and reproduce the inequalities and subordination of these women at work. The analysis identifies that workers' rural origins, poverty, and traditionally defined gendered roles have worked interactively in favour of capitalist industrialists by pushing these women workers to lower-paid manual jobs in the apparel industry. The factories utilise cheap, material-based incentives and recruitment systems for rewarding and recruiting shop floor workers, capitalising on their poverty, rurality and gender-based requirements as a source of exploitation. In addition, factory managers' behaviours create certain beliefs in these women workers, favouring the factories, resulting in the further subordination of these women through perceived cohesiveness or compliance. Finally, this paper concludes that capitalism, together with patriarchy, creates unequal and subordinated positions for poor, rural women through their collective agendas of wealth maximisation. Keywords: Inequality, Intersectionality, Sri Lankan apparel industry, Subordination, Women workers
{"title":"An intersectional approach to understanding the inequality and subordination of Sri Lankan women apparel workers","authors":"Gayani Samarakoon, Deanna Grant-Smith, Robyn Mayes, Dinuka Wijetunga","doi":"10.31357/vjm.v8iii.6102","DOIUrl":"https://doi.org/10.31357/vjm.v8iii.6102","url":null,"abstract":"Contrary to the feminist research based on exclusively gendered processes of inequality in organisations, intersectionality theorists propose an intersectional approach to understanding the inequalities and subordination experienced by Global South women factory workers representing different social hierarchies and experiencing diverse social realities. This paper contributes to the literature by bringing empirical evidence from the Sri Lankan apparel industry to inform the inequality and subordination of women in Global South factory floors from an intersectional perspective. A qualitative methodology using data generated through interviews with women shop floor-level apparel workers who work in export processing zones (EPZs) and village areas was adopted to explore the interplay between multiple social categories (gender, poverty, and rurality) influenced by broader power structures (patriarchy and capitalism) as well as political inequalities in determining the inequalities and subordination of women workers in globalised apparel factories. Further, we consider how gendered and class-based factory processes produce and reproduce the inequalities and subordination of these women at work. The analysis identifies that workers' rural origins, poverty, and traditionally defined gendered roles have worked interactively in favour of capitalist industrialists by pushing these women workers to lower-paid manual jobs in the apparel industry. The factories utilise cheap, material-based incentives and recruitment systems for rewarding and recruiting shop floor workers, capitalising on their poverty, rurality and gender-based requirements as a source of exploitation. In addition, factory managers' behaviours create certain beliefs in these women workers, favouring the factories, resulting in the further subordination of these women through perceived cohesiveness or compliance. Finally, this paper concludes that capitalism, together with patriarchy, creates unequal and subordinated positions for poor, rural women through their collective agendas of wealth maximisation. \u0000Keywords: Inequality, Intersectionality, Sri Lankan apparel industry, Subordination, Women workers","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130541526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Impression Management is one of the important phenomena in everyday life, which everyone uses as a strategy to improve their current state of affairs. This qualitative study on impression management among academicians in Sri Lankan state universities was carried out to explore the impression management strategies which are adopted by academicians, while trying to identify the motives behind them to practice those strategies. Eight academics of a leading faculty in a state university, which is in the Colombo district were selected as the sample using the purposive sampling technique. Semi-structured interviews were adopted to collect data and the Thematic Analysis Technique was used to analyze those collected data. Findings of the study indicate that academicians of the selected context use a variety of impression management strategies. Those include direct strategies of creating a good image through presenting the self as competent, likable, diligent, supplicatory, and dangerous. Strategies of apology, reasoning and rejecting were identified as the direct ways of defending a bad image. Indirect impression formation is done by criticizing, passing the fault to others, and getting appreciation from others. Not only that, but academicians also use non-verbal ways such as attire, facial expressions, and vehicle & other accessories to create impressions. Further, the results illustrate that academicians are motivated to manage impressions to maintain a good image of themselves, to build a relationship, to achieve job-related goals such as, job security, career growth, and finally to motivate others for success. This study also provides some valuable theoretical and managerial implications and considerations for future research in the field of impression management. Keywords: Academicians, Impression Management, Impression Management Strategies, Impression Management Motives
{"title":"The Art of Self-Presentation: A Study on Impression Management among Academicians in Sri Lankan State Universities","authors":"Sawani De Silva","doi":"10.31357/vjm.v8iii.6092","DOIUrl":"https://doi.org/10.31357/vjm.v8iii.6092","url":null,"abstract":"Impression Management is one of the important phenomena in everyday life, which everyone uses as a strategy to improve their current state of affairs. This qualitative study on impression management among academicians in Sri Lankan state universities was carried out to explore the impression management strategies which are adopted by academicians, while trying to identify the motives behind them to practice those strategies. Eight academics of a leading faculty in a state university, which is in the Colombo district were selected as the sample using the purposive sampling technique. Semi-structured interviews were adopted to collect data and the Thematic Analysis Technique was used to analyze those collected data. Findings of the study indicate that academicians of the selected context use a variety of impression management strategies. Those include direct strategies of creating a good image through presenting the self as competent, likable, diligent, supplicatory, and dangerous. Strategies of apology, reasoning and rejecting were identified as the direct ways of defending a bad image. Indirect impression formation is done by criticizing, passing the fault to others, and getting appreciation from others. Not only that, but academicians also use non-verbal ways such as attire, facial expressions, and vehicle & other accessories to create impressions. Further, the results illustrate that academicians are motivated to manage impressions to maintain a good image of themselves, to build a relationship, to achieve job-related goals such as, job security, career growth, and finally to motivate others for success. This study also provides some valuable theoretical and managerial implications and considerations for future research in the field of impression management. \u0000Keywords: Academicians, Impression Management, Impression Management Strategies, Impression Management Motives","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122998129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
D.T. de Alwis, K.A.S.S. Kodithuwakku, D. Hemachandra
Entrepreneurs are the wealth creators of an economy, and hence business start-ups are always encouraged. Although it is often suggested that entrepreneurial intentions are strong predictors of entrepreneurial action, all intentions do not necessarily translate into action as there is an “intention-action gap” when nascent entrepreneurs fail to act on their intentions. This study aimed to explain the gap between entrepreneurial intentions and entrepreneurial action and identify the determinants of the intention to action translation by surveying the final year undergraduates from different degree programs at a major public university in Sri Lanka. The research focused on the effects of demographic, psychographic, and environmental factors to explain the intention-action gap. Data were collected using a pre-tested self-administered questionnaire. The questionnaire was circulated online among the entire final year undergraduate student population of the University of Peradeniya. Four hundred and fifty-three undergraduate students (n=453) responded to the survey. Hierarchical OLS regression with the main effect model and an interactions model was used for the data analysis. Results found that of the respondents who had entrepreneurial intentions, 32% had taken some actions towards starting a business. The results also revealed a positive relationship between entrepreneurial intention and action and there were positive effects of gender, perceived competence in entrepreneurial skills, entrepreneurial environment in the faculty, and entrepreneurial education on entrepreneurial actions. Furthermore, it was found that progressing from entrepreneurial intention to action was more robust for male undergraduates compared to female undergraduates. Therefore, to promote entrepreneurship, introducing entrepreneurship courses, introducing programmes to improve entrepreneurial skills and competencies and promoting an entrepreneurial culture in the Faculties could be recommended. Keywords: Entrepreneurial intention, Entrepreneurial action, Hierarchical OLS regression, Students
{"title":"Determinants of Translating Entrepreneurial Intention to Action: A Study of Undergraduate Students of the University of Peradeniya, Sri Lanka","authors":"D.T. de Alwis, K.A.S.S. Kodithuwakku, D. Hemachandra","doi":"10.31357/vjm.v8iii.6091","DOIUrl":"https://doi.org/10.31357/vjm.v8iii.6091","url":null,"abstract":"Entrepreneurs are the wealth creators of an economy, and hence business start-ups are always encouraged. Although it is often suggested that entrepreneurial intentions are strong predictors of entrepreneurial action, all intentions do not necessarily translate into action as there is an “intention-action gap” when nascent entrepreneurs fail to act on their intentions. This study aimed to explain the gap between entrepreneurial intentions and entrepreneurial action and identify the determinants of the intention to action translation by surveying the final year undergraduates from different degree programs at a major public university in Sri Lanka. The research focused on the effects of demographic, psychographic, and environmental factors to explain the intention-action gap. Data were collected using a pre-tested self-administered questionnaire. The questionnaire was circulated online among the entire final year undergraduate student population of the University of Peradeniya. Four hundred and fifty-three undergraduate students (n=453) responded to the survey. Hierarchical OLS regression with the main effect model and an interactions model was used for the data analysis. Results found that of the respondents who had entrepreneurial intentions, 32% had taken some actions towards starting a business. The results also revealed a positive relationship between entrepreneurial intention and action and there were positive effects of gender, perceived competence in entrepreneurial skills, entrepreneurial environment in the faculty, and entrepreneurial education on entrepreneurial actions. Furthermore, it was found that progressing from entrepreneurial intention to action was more robust for male undergraduates compared to female undergraduates. Therefore, to promote entrepreneurship, introducing entrepreneurship courses, introducing programmes to improve entrepreneurial skills and competencies and promoting an entrepreneurial culture in the Faculties could be recommended. \u0000Keywords: Entrepreneurial intention, Entrepreneurial action, Hierarchical OLS regression, Students","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126192700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Manori P. Kovilage, Saman T.W.S. Yapa, Champa Hewagamage
The study's objective was to develop a comprehensive definition for operational excellence (OE) while identifying its attributes, most suitable theoretical lens and dimensions. Attributes of OE were collected by evaluating 32 existing definitions of OE and interviewing 30 OE experts. A focus group interview with 15 OE experts was employed to consensus on the critical attributes and tentative dimensions of OE. Content analysis was employed for data analysis. Continuous improvement of sustainable operational performance, deriving sustainable competitive advantages and implementing the operation strategy consistently and reliably were determined as the critical attributes. Based on the identified critical attributes of OE, the Resource-Based Theory (RBT) was recognized as the most applicable theory for explaining OE. Based on the identified theoretical lens and identified critical attributes, the new definition of OE involves, ‘utilization of valuable, rare, costly to imitate and non-substitutable resources & capabilities to execute the operations strategy consistently and reliably as the organization can achieve: a continuous improvement of the sustainable operational performance and sustainable competitive advantages while upholding the satisfaction of employees, customers, suppliers and other important stakeholders.' Continuous improvement of sustainable operational performance and sustainable competitive advantages were determined as the possible dimensions of OE. Keywords: Operational Excellence; Resource-Based Theory; Construct Definition, Operational Performance, Competitive Advantages
{"title":"A Comprehensive Definition for ‘Operational Excellence’","authors":"Manori P. Kovilage, Saman T.W.S. Yapa, Champa Hewagamage","doi":"10.31357/vjm.v8iii.6089","DOIUrl":"https://doi.org/10.31357/vjm.v8iii.6089","url":null,"abstract":"The study's objective was to develop a comprehensive definition for operational excellence (OE) while identifying its attributes, most suitable theoretical lens and dimensions. Attributes of OE were collected by evaluating 32 existing definitions of OE and interviewing 30 OE experts. A focus group interview with 15 OE experts was employed to consensus on the critical attributes and tentative dimensions of OE. Content analysis was employed for data analysis. Continuous improvement of sustainable operational performance, deriving sustainable competitive advantages and implementing the operation strategy consistently and reliably were determined as the critical attributes. Based on the identified critical attributes of OE, the Resource-Based Theory (RBT) was recognized as the most applicable theory for explaining OE. Based on the identified theoretical lens and identified critical attributes, the new definition of OE involves, ‘utilization of valuable, rare, costly to imitate and non-substitutable resources & capabilities to execute the operations strategy consistently and reliably as the organization can achieve: a continuous improvement of the sustainable operational performance and sustainable competitive advantages while upholding the satisfaction of employees, customers, suppliers and other important stakeholders.' Continuous improvement of sustainable operational performance and sustainable competitive advantages were determined as the possible dimensions of OE. \u0000 Keywords: Operational Excellence; Resource-Based Theory; Construct Definition, Operational Performance, Competitive Advantages","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126865089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to examine the factors influencing saving behavior among households in a developing country. Sri Lanka being a developing country, has recorded a relatively lower households’ saving rate when compared with its peer regional counterparts. The study approximates the socio-economic and demographic factors towards the level of saving of households in Sri Lanka using a quantile regression approach based on the Household Income and Expenditure Survey, conducted by the Department of Census and Statistics of Sri Lanka. Results were obtained by using the stepwise quantile regression technique. The findings of this study conclude that when Sri Lankan households have a higher per-capita income, they tend to have a higher saving level. Moreover, age and marital status have a significant impact on the level of saving in Sri Lankan households. Additionally, poverty and employment status have a significant impact to the level of saving on Sri Lankan households. This research paper bridges empirical gaps in this area of study. Furthermore, this study has been conducted encompassing the entire country rather than limiting it to a district or segment, hence, is comprehensive. As per the generated results gender, income and education levels have shown a significant positive impact towards the level of saving, whilst marital status and poverty have shown a significant negative impact towards the level of saving. It is considered that when the demographic and socio-economic factors are affecting favorably, the level of saving tends to increase and vice versa. Accordingly, findings of the study can provide insights to policymakers to devise policies and incentives to encourage savings behaviour and level of savings among households in Sri Lanka. This is beneficial as coping strategies specially during crises, where dependency of households on government assisted welfare schemes is likely to be less. Keywords: Household Saving Behaviour, Motives of Savings, Barriers to Saving, Quantile Regression
{"title":"Influence of Socio-economic and Demographics factors on Households’ Savings in Sri Lanka","authors":"Ruwan Jayathilaka, Thisum Palihawadana, Inuri Amalka, Sandupama Jayasinghe, Pulith Jayarathne","doi":"10.31357/vjm.v8ii.5604","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5604","url":null,"abstract":"The purpose of this paper is to examine the factors influencing saving behavior among households in a developing country. Sri Lanka being a developing country, has recorded a relatively lower households’ saving rate when compared with its peer regional counterparts. The study approximates the socio-economic and demographic factors towards the level of saving of households in Sri Lanka using a quantile regression approach based on the Household Income and Expenditure Survey, conducted by the Department of Census and Statistics of Sri Lanka. Results were obtained by using the stepwise quantile regression technique. The findings of this study conclude that when Sri Lankan households have a higher per-capita income, they tend to have a higher saving level. Moreover, age and marital status have a significant impact on the level of saving in Sri Lankan households. Additionally, poverty and employment status have a significant impact to the level of saving on Sri Lankan households. This research paper bridges empirical gaps in this area of study. Furthermore, this study has been conducted encompassing the entire country rather than limiting it to a district or segment, hence, is comprehensive. As per the generated results gender, income and education levels have shown a significant positive impact towards the level of saving, whilst marital status and poverty have shown a significant negative impact towards the level of saving. It is considered that when the demographic and socio-economic factors are affecting favorably, the level of saving tends to increase and vice versa. Accordingly, findings of the study can provide insights to policymakers to devise policies and incentives to encourage savings behaviour and level of savings among households in Sri Lanka. This is beneficial as coping strategies specially during crises, where dependency of households on government assisted welfare schemes is likely to be less. \u0000Keywords: Household Saving Behaviour, Motives of Savings, Barriers to Saving, Quantile Regression","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116238761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The concept of resilience has recently gained significant popularity in organizational research. It is considered to be a very promising concept for explaining how businesses can survive and develop in the face of adversity or instability. Past literature focuses on various perspectives of organizational resilience and frameworks mainly based on processes, resources and capabilities. However, a significant amount of these studies have focused on polarized attributes resulting in contradiction of studies which blurs the conceptualization of organizational resilience. The purpose of this study is to address this gap by critically evaluating the phases or dimensions of the organizational resilience process and its contradictions in order to improve the understanding of this complex and embedded construct. Findings in the study reveal that the contradictions which are encountered in different phases of the organizational resilience process are paradoxical tensions. Paradoxical thinking refers to opposite demands that are contradictory or polarized but are interconnected and such tensions should be managed by both/and approach instead of either/or approach. The anticipation phase consists of opposite tensions of opportunities or threats, the concurrent phase consists of tensions of stability or adaptability, and finally, the reactive phase consists of tensions of growth or performance. Therefore the new framework conceptualizes organizational resilience dimensions to be managed as a paradox to enhance the understanding of the concept of organizational resilience and thereby facilitate its operationalization. The proposed conceptual framework configuration can add to the business and management literature by enhancing the comprehensive conceptualization of organizational resilience. Keywords: Conceptualization, Dynamic capabilities, Organizational resilience, Paradoxical thinking, Resilience process
{"title":"Organizational Resilience: A Paradox-Based Conceptualization","authors":"D.R. Karunaratne","doi":"10.31357/vjm.v8ii.5606","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5606","url":null,"abstract":"The concept of resilience has recently gained significant popularity in organizational research. It is considered to be a very promising concept for explaining how businesses can survive and develop in the face of adversity or instability. Past literature focuses on various perspectives of organizational resilience and frameworks mainly based on processes, resources and capabilities. However, a significant amount of these studies have focused on polarized attributes resulting in contradiction of studies which blurs the conceptualization of organizational resilience. The purpose of this study is to address this gap by critically evaluating the phases or dimensions of the organizational resilience process and its contradictions in order to improve the understanding of this complex and embedded construct. Findings in the study reveal that the contradictions which are encountered in different phases of the organizational resilience process are paradoxical tensions. Paradoxical thinking refers to opposite demands that are contradictory or polarized but are interconnected and such tensions should be managed by both/and approach instead of either/or approach. The anticipation phase consists of opposite tensions of opportunities or threats, the concurrent phase consists of tensions of stability or adaptability, and finally, the reactive phase consists of tensions of growth or performance. Therefore the new framework conceptualizes organizational resilience dimensions to be managed as a paradox to enhance the understanding of the concept of organizational resilience and thereby facilitate its operationalization. The proposed conceptual framework configuration can add to the business and management literature by enhancing the comprehensive conceptualization of organizational resilience. \u0000Keywords: Conceptualization, Dynamic capabilities, Organizational resilience, Paradoxical thinking, Resilience process","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129759146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this paper is to examine the relationship between Pigouvian tax and marginal social cost in the presence of distortionary taxes such as commodity and wage taxes in a Ramsey setting. The Ramsey theory highlights the amount of tax required to raise a given revenue for the government which also maximizes household utility. Previous research in this regard has been carried out either under homogeneous household preferences or constant marginal social cost. In this paper we go further by analyzing the relationship between Pigouvian tax and marginal social cost in the presence of commodity taxes when households have heterogeneous preferences as opposed to being assumed homogeneous. In addition, we also consider the relationship between Pigouvian tax and marginal social cost in the presence of wage tax when the marginal social cost is considered as a variable depending on Pigouvian tax as opposed to being considered a constant in previous literature. The results indicate that the Pigouvian tax in the presence of wage tax is higher when the marginal social cost was considered a variable as opposed to a constant. Under certain conditions, in the presence of commodity taxes it was observed that the value of the Pigouvian tax is higher when households have heterogeneous preferences as opposed to homogeneous preferences. The mathematical models used in this study enable to see the factors, such as homogeneity/heterogeneity of household preferences and marginal social cost assumed as a variable as opposed to a constant, that impact the dynamics in determining the optimal Pigouvian tax. Keywords: Ramsey Theory, Pigou Tax, Marginal Social Cost, Lagrange Multiplier
{"title":"A Comparative Mathematical Study of the Relationship Between Marginal Social Cost and Pigouvian Tax in the Presence of Commodity and Wage Taxes: Putting Ramsey theorem into Practice","authors":"T.S.V. Ariyawansa, K. Amirthalingam","doi":"10.31357/vjm.v8ii.5603","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5603","url":null,"abstract":"The aim of this paper is to examine the relationship between Pigouvian tax and marginal social cost in the presence of distortionary taxes such as commodity and wage taxes in a Ramsey setting. The Ramsey theory highlights the amount of tax required to raise a given revenue for the government which also maximizes household utility. Previous research in this regard has been carried out either under homogeneous household preferences or constant marginal social cost. In this paper we go further by analyzing the relationship between Pigouvian tax and marginal social cost in the presence of commodity taxes when households have heterogeneous preferences as opposed to being assumed homogeneous. In addition, we also consider the relationship between Pigouvian tax and marginal social cost in the presence of wage tax when the marginal social cost is considered as a variable depending on Pigouvian tax as opposed to being considered a constant in previous literature. The results indicate that the Pigouvian tax in the presence of wage tax is higher when the marginal social cost was considered a variable as opposed to a constant. Under certain conditions, in the presence of commodity taxes it was observed that the value of the Pigouvian tax is higher when households have heterogeneous preferences as opposed to homogeneous preferences. The mathematical models used in this study enable to see the factors, such as homogeneity/heterogeneity of household preferences and marginal social cost assumed as a variable as opposed to a constant, that impact the dynamics in determining the optimal Pigouvian tax. \u0000Keywords: Ramsey Theory, Pigou Tax, Marginal Social Cost, Lagrange Multiplier","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116294679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hettiarachchi Asel, Fernando Janaka, Rathnayake Ananda
Discussions on how a government can stimulate an economy through non-distortionary taxation and productive government expenditures have become prominent during the past three decades. Against this backdrop, this paper aims to analyse the short-run and long-run impacts of taxation on the economic growth of Sri Lanka. Some taxes can be distortionary, while others are not. Therefore, while analysing the effect of overall tax level on economic growth, we also estimated the distortionary nature of major tax categories on the economic growth of Sri Lanka. Sri Lanka presents a unique case to analyse the nexus between taxation and economic growth, as the economy was liberalized in 1977. Therefore, the impact of taxation level on economic growth was estimated using a linear Auto-Regressive Distributed Lag (ARDL) model under two scenarios: without controlling for economic liberalization (from 1960 to 2018) and the post-liberalized period (from 1980 to 2018). The results of both pre-and post-economic liberalization conditions suggest a significant long-run positive impact of tax level on economic growth. Similarly, the impact of consumption tax on short-run economic growth was significant. In addition, personal and corporate income taxes were non-distortionary, both in the short-run and the long-run, while consumption taxes were non-distortionary in the long-run. This suggests that increasing taxes is a viable policy option in achieving fiscal independence without compromising Sri Lanka's growth potential. Keywords: ARDL, Economic Growth, Fiscal policy, Public Sector, Tax Levels, Tax Structure
{"title":"The Dynamic Impact of Taxation on the Economic Growth of Sri Lanka: An ARDL bounds testing approach","authors":"Hettiarachchi Asel, Fernando Janaka, Rathnayake Ananda","doi":"10.31357/vjm.v8ii.5601","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5601","url":null,"abstract":"Discussions on how a government can stimulate an economy through non-distortionary taxation and productive government expenditures have become prominent during the past three decades. Against this backdrop, this paper aims to analyse the short-run and long-run impacts of taxation on the economic growth of Sri Lanka. Some taxes can be distortionary, while others are not. Therefore, while analysing the effect of overall tax level on economic growth, we also estimated the distortionary nature of major tax categories on the economic growth of Sri Lanka. Sri Lanka presents a unique case to analyse the nexus between taxation and economic growth, as the economy was liberalized in 1977. Therefore, the impact of taxation level on economic growth was estimated using a linear Auto-Regressive Distributed Lag (ARDL) model under two scenarios: without controlling for economic liberalization (from 1960 to 2018) and the post-liberalized period (from 1980 to 2018). The results of both pre-and post-economic liberalization conditions suggest a significant long-run positive impact of tax level on economic growth. Similarly, the impact of consumption tax on short-run economic growth was significant. In addition, personal and corporate income taxes were non-distortionary, both in the short-run and the long-run, while consumption taxes were non-distortionary in the long-run. This suggests that increasing taxes is a viable policy option in achieving fiscal independence without compromising Sri Lanka's growth potential. \u0000 Keywords: ARDL, Economic Growth, Fiscal policy, Public Sector, Tax Levels, Tax Structure","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"373 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122656234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Customers' levels of technology knowledge vary significantly, affecting their performance in Self-Service Technologies (SSTs) and their ability to respond to errors in SSTs caused by service or process failures. Despite the fact that this is a highly practical scenario, scholarly research on the subject is rare. Thus, the purpose of this research is to look into customer technology know-how in SSTs, their corrective actions in the event of SST service/process failures, and differences among customers in terms of service performance, technology know-how, and error corrective capabilities in SSTs. A qualitative approach was used to achieve the research objectives, with semi-structured interviews conducted with 25 SST users from various demographic backgrounds. A non-probabilistic purposeful sampling strategy was used to recruit individuals for the study, with the goal of hiring information-rich cases. Thematic analysis was used to analyze the data. The study identified four types of knowledge that SST users need to effectively complete service transactions: computer knowledge, SST device knowledge, Internet knowledge, and language ability. Furthermore, the study identified numerous mechanisms used by customers to correct errors in SSTs and classified them as 'error preventing' or 'error recovering' mechanisms. Additionally, the study discovered customer performance disparities among SSTs based on their level of technological expertise and error-correcting capabilities. The study divided SST users into three performance categories: 'Full performer,' 'Fair performer,' and 'Poor performer.' The study contributes new knowledge by elucidating the interaction between SST users' technological expertise and error correction capabilities, a phenomenon that is rare in the previous literature, and contributing to the marketing theory by developing a typology to group customers based on customers’ level of technological expertise and error-correcting capabilities. In the practical ground, it informs SST service providers on how to maximize users' level of expertise while improving the service quality. Keywords: Self-service technologies, Technology know-how, Errors in SSTs, SST acceptance
{"title":"Customers' Technology Know-How and Error-Correction Capability in using Self-Service Technologies","authors":"B.S. Galdolage","doi":"10.31357/vjm.v8ii.5607","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5607","url":null,"abstract":"Customers' levels of technology knowledge vary significantly, affecting their performance in Self-Service Technologies (SSTs) and their ability to respond to errors in SSTs caused by service or process failures. Despite the fact that this is a highly practical scenario, scholarly research on the subject is rare. Thus, the purpose of this research is to look into customer technology know-how in SSTs, their corrective actions in the event of SST service/process failures, and differences among customers in terms of service performance, technology know-how, and error corrective capabilities in SSTs. A qualitative approach was used to achieve the research objectives, with semi-structured interviews conducted with 25 SST users from various demographic backgrounds. A non-probabilistic purposeful sampling strategy was used to recruit individuals for the study, with the goal of hiring information-rich cases. Thematic analysis was used to analyze the data. The study identified four types of knowledge that SST users need to effectively complete service transactions: computer knowledge, SST device knowledge, Internet knowledge, and language ability. Furthermore, the study identified numerous mechanisms used by customers to correct errors in SSTs and classified them as 'error preventing' or 'error recovering' mechanisms. Additionally, the study discovered customer performance disparities among SSTs based on their level of technological expertise and error-correcting capabilities. The study divided SST users into three performance categories: 'Full performer,' 'Fair performer,' and 'Poor performer.' The study contributes new knowledge by elucidating the interaction between SST users' technological expertise and error correction capabilities, a phenomenon that is rare in the previous literature, and contributing to the marketing theory by developing a typology to group customers based on customers’ level of technological expertise and error-correcting capabilities. In the practical ground, it informs SST service providers on how to maximize users' level of expertise while improving the service quality. \u0000Keywords: Self-service technologies, Technology know-how, Errors in SSTs, SST acceptance","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122371936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Green buying intention can help society and companies to achieve sustainability while balancing their marketing objectives. Although there have been many studies done in relation to green buying intention, there are still calls for research to specifically study the impact of individual factors and the impact of ethical beliefs on green buying intention. The objective of this research is to examine the influence of empathy and cynicism on green buying intention and the mediating mechanism of consumer ethical beliefs. A structured questionnaire was administered using the online platform, and 345 valid responses were collected. Partial least squares-Structural equation modeling (PLS-SEM) was performed to test the hypotheses using the SmartPLS 3.0 program. The results reveal that empathy and cynicism predict consumer intention to buy green products directly and indirectly through ethical beliefs. This study contributes to both literature and business practice, and may be the first research study to investigate the relationship between empathy and cynicism and green buying intention. In addition, the study helps managers to articulate marketing strategies such as empathetic and ethical focused advertising to promote green buying intentions of customers. This research will be particularly important for developing countries like Sri Lanka in promoting sustainable consumption which enhances environmental, social and future generations’ well-being. Sri Lankan business firms can improve their global presence by focusing on green consumerism as now many global firms have already begun sustainable business practices. Keywords: Green buying intention, Empathy, Cynicism, Consumer ethical beliefs, Green consumerism
{"title":"The Mediating Mechanism of Consumer Ethical Beliefs in Determining the Influence of Cynicism and Empathy on Green Buying Intention","authors":"D. M. Sachinthanee Dissanayake","doi":"10.31357/vjm.v8ii.5602","DOIUrl":"https://doi.org/10.31357/vjm.v8ii.5602","url":null,"abstract":"Green buying intention can help society and companies to achieve sustainability while balancing their marketing objectives. Although there have been many studies done in relation to green buying intention, there are still calls for research to specifically study the impact of individual factors and the impact of ethical beliefs on green buying intention. The objective of this research is to examine the influence of empathy and cynicism on green buying intention and the mediating mechanism of consumer ethical beliefs. A structured questionnaire was administered using the online platform, and 345 valid responses were collected. Partial least squares-Structural equation modeling (PLS-SEM) was performed to test the hypotheses using the SmartPLS 3.0 program. The results reveal that empathy and cynicism predict consumer intention to buy green products directly and indirectly through ethical beliefs. This study contributes to both literature and business practice, and may be the first research study to investigate the relationship between empathy and cynicism and green buying intention. In addition, the study helps managers to articulate marketing strategies such as empathetic and ethical focused advertising to promote green buying intentions of customers. This research will be particularly important for developing countries like Sri Lanka in promoting sustainable consumption which enhances environmental, social and future generations’ well-being. Sri Lankan business firms can improve their global presence by focusing on green consumerism as now many global firms have already begun sustainable business practices. \u0000Keywords: Green buying intention, Empathy, Cynicism, Consumer ethical beliefs, Green consumerism ","PeriodicalId":301618,"journal":{"name":"Vidyodaya Journal of Management","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123049742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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