The knowledge-based view (KBV) in the development of small and medium-sized enterprises (SMEs) is a debatable topic in the current literature. Although convergence of technological and financial literacy (techno-finance literacy) is an essential knowledge-based tool to address rapid digitalization of business, the influence of techno-finance literacy in the development of SMEs is still not adequately researched. Drawing upon KBV, we developed a single-mediator structural model with an aim to explore the effect of techno-finance literacy and enterprise risk management (ERM) practices (applications) on the performance of SMEs. A self-administered structured questionnaire was employed to collect data from 319 chief financial offers (CFOs) in Sri Lankan SMEs. The outcome of our study highlights that techno-finance literacy is a significant determinant of two endogenous constructs, namely, SME performance and ERM practices. Furthermore, ERM practices of SMEs were also positively affected to the SME performance. Moreover, ERM practices were observed to have a partial mediation on the relationship between financial literacy and SME performance. These findings form the basis for theories in techno-finance literacy and SME performance, as well as present managerial implications to enhance the performance of SMEs.

This study examined the effect of the COVID- 19 pandemic and related events on the use of e-learning, as well as other key determinants of it. The data were collected from 1039 university students in Sri Lanka. To examine the influence of the COVID-19 pandemic, which was viewed through the lens of precipitating events, on the intention–behaviour relationship, we employed the Technology Acceptance Model (TAM) with the inclusion of a moderating variable. While the findings indicated that the COVID-19 pandemic had clearly increased the usage of e-learning, we found no evidence to establish a moderating impact on the intention–behaviour relationship. The empirical model, however, was well fitted to the data, and the key components of the TAM were likewise adequately described by the relevant predictors. Furthermore, attitudes toward e-learning and perceived ease of use emerged as the most important factors in explaining behavioural intention, whereas relevance and experience were shown to be more significant in relation to perceived usefulness and perceived ease of use. Our work is significant because it adds to the existing empirical evidence on e-learning and supports the relevance of TAM in understanding the usage of e-learning even in extreme situations such as the COVID-19 pandemic. Our research has significant implications for educators and other higher education authorities.

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