Sri Lanka is one of the fastest-growing tourist destinations in the world. Amongst tourists’ attractions, “Cultural Triangle”, a region of the cultural heritage of the country has become the highest income generating destination. However, when compared with the other tourists’ destinations of the country, the number of tourists visiting the cultural triangle is low. As the literature reveals, the attributes of the destination matter in destination selection by the international tourists. Thus, considering the importance of this region as the top income contributor but not in terms of the number of tourists’ visits, this study problematizes the impacts of destination attributes on tourist`s destination selection. Accordingly, the objective of this study is to identify the destination attributes and their relationship with the tourists’ destination selection decisions. Data was collected through questionnaires from a sample of 222 foreign tourists who visited the cultural triangle during 2019 through a selected travel agent. Results of the multiple regression analysis revealed that attributes of Amenities, Destination Attractions, Accessibility, Ancillary Services, and Destination Environment as having a moderate positive relationship whilst, the service quality weak positive relationship with Tourist’s Destination selection. Destination attraction was identified as the most influential factor of all attributes. The findings of this study can be used by policymakers in developing destinations for tourists’ attractions in the country.

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Purpose: Advancements in information and communication technologies enable the production of a mass amount of data and information. Do more information support quality decision-making? It is a dilemma. The purpose of this study is to address the findings related to information overload and discover potential research gaps.Design/Methodology/Approach: This paper aims to analyze the nature and trends of literature on information overload in the field of accounting and finance from 2017 to 2021 by adopting a systematic literature review approach. As a result of bibliometric analysis from the selected peer-reviewed journals, this paper shed light on 83 research papers for the review process.Findings: The current study finds an increasing trend of studies focusing on information overload issues in corporate reporting. Results portray that since corporate reports are the critical communication bridge between entities and their stakeholders, disseminating unclouded, coherent and transparent information through the reports is very important to facilitate users and decision-makers. Stakeholder perception studies on content, length, and readability of financial and non-financial information disclosures in the annual reports are suggested for future research endeavors.Originality: This study originates the point where the causes of information overload literally become a burden for effective decision-making. Thus, the finding of this study will be useful for both preparers and users of information in managing both financial and noninformation and help future researchers to spot gaps for upcoming research.

This study aims to study the relationship between internal audits and fraud management. Accordingly, this study, examines the internal audit organizational status, internal audit capabilities, and the contribution of internal audit activities to the fraud management of financial services companies in the Sri Lankan context. The target population for this study was defined as the 80 currently traded financial service sectors firms in Sri Lanka and data collected from systemically important banks namely, Bank of Ceylon, Commercial Bank of Ceylon, Hatton National Bank, People's Bank, Sampath Bank, Seylan Bank and they hold 78 percent of the banking assets and get total of 235 responses were collected from a questionnaire survey. In terms of findings, the results show that internal audit competence, is important predictors of fraud management. Also highlighted is that each financial service sector's concern about internal audit and forensic accounting is a value-added function of an organization and gives more attention to that area in the modern era. Researchers hope that their findings will add to the existing body of work and help close a knowledge gap in regards to emerging countries. The results are important for internal audit managers, internal audit policymakers to empower internal audit function in their organization.

This paper examines ongoing implementation issues of World Bank Grants for the Higher Education sector: Accelerating Higher Education and Development (AHEAD) at the Faculty of Commerce and Management Studies of the University of Kelaniya. The qualitative research method, particularly a case study, was adopted to collect and analyze data through the lens of stakeholder theory. In-depth interviews were conducted with several key personnel involved in the project. The data was triangulated with additional project documents and observations. Specific critical issues were observed affecting the original implementation plans of the projects. Covid-19 has become the major unforeseen factor affecting volatilities in project targets, inclusive of changes in the expected level of ‘quality,’ particularly in student-related activities. Despite issues in procurements and constructions, several positive lessons were learnt. Findings should lead to a generation of benchmark data in addressing project implementation issues.