• TOTAL QUALITY MANAGEMENT AND CHANGES IN MANAGEMENT ACCOUNTING SYSTEMS IN A MANUFACTURING FIRM: A CASE STUDY 

  Ishanka, H.U.S; Gooneratne, T.N. (Asia-Pacific Management Accounting Journal, 2018)

  This paper explores the emergence of Total Quality Management (TQM), its continuation as well as the management accounting implications in a leading solid tyre manufacturing firm in Sri Lanka, where TQM has been practiced ...
• Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity 

  Gooneratne, T.N.; Hoque, Z. (Elsevier Publishing, 2016)

  In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned ...
• Control practices in a traditional industry in Sri Lanka: an institutional logics perspective 

  Wimalasinghe, R.; Gooneratne, T.N. (Emerald Publishing, 2019)

  Purpose – The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry (southern cinnamon) in Sri ...
• The fate of the balanced scorecard: alternative problematization and competing networks 

  Gooneratne, T.N.; Hoque, Z. (Emerald Publishing, 2021)

  Purpose – This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach – Building on actor-network theory and using a ...
• Structure and Agency in Management Control Research: a Theoretical Integration. 

  Damayanthi, D.G.S.; Gooneratne, T.N. (2017)

• TOTAL QUALITY MANAGEMENT AND CHANGES IN MANAGEMENT ACCOUNTING SYSTEMS IN A MANUFACTURING FIRM: A CASE STUDY 

  Ishanka, H.U.S; Gooneratne, T.N. (Asia-Pacific Management Accounting Journal, 2018)

  This paper explores the emergence of Total Quality Management (TQM), its continuation as well as the management accounting implications in a leading solid tyre manufacturing firm in Sri Lanka, where TQM has been practiced ...
• Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity 

  Gooneratne, T.N.; Hoque, Z. (Elsevier Publishing, 2016)

  In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned ...
• Control practices in a traditional industry in Sri Lanka: an institutional logics perspective 

  Wimalasinghe, R.; Gooneratne, T.N. (Emerald Publishing, 2019)

  Purpose – The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry (southern cinnamon) in Sri ...
• The fate of the balanced scorecard: alternative problematization and competing networks 

  Gooneratne, T.N.; Hoque, Z. (Emerald Publishing, 2021)

  Purpose – This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach – Building on actor-network theory and using a ...
• Structure and Agency in Management Control Research: a Theoretical Integration. 

  Damayanthi, D.G.S.; Gooneratne, T.N. (2017)
• Management control research in the banking sector A critical review and directions for future research 

  Gooneratne, T.N.; Hoque, Z. (Emerald Publishing, 2012)

  Purpose – This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research. Des ...
• Diffusion of the Balanced Scorecard: The Experience of a Sri Lankan Financial Institution 

  Gooneratne, T.N.; Wijesundara, G. (2016)

  Over the past two decades various management accounting innovations, such as the balanced scorecard, activity-based costing, activity-based management and target costing have been diffused to organizations across the ...
• Theoretical triangulation and pluralism in research methods in organizational and accounting research 

  Hoque, Z.; Covaleski, M. A.; Gooneratne, T.N. (Emerald Publishing, 2013)

  Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or ...
• Levers of control, complementariness, tensions and budget use: a case study 

  Rathnasekara, K.; Gooneratne, T.N. (Emerald Publishing, 2020)

  Purpose – The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence ...
• Institutions, agency, culture and control: a case study of a multinational operating company 

  Kapiyangoda, K.; Gooneratne, T.N. (Emerald Publishing, 2018)

  Purpose – This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences ...
• Institutional logics perspective in management control research A review of extant literature and directions for future research 

  Damayanthi, S.; Gooneratne, T.N. (Emerald Publishing, 2017)

  Purpose – This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. ...
• Management controls in an apparel group: an institutional theory perspective 

  Damayanthi, D. G. S.; Gooneratne, T.N. (Emerald Publishing, 2017)

  Purpose – The purpose of this paper is to explore how management controls in an organization take shape amidst the tensions between external institutional forces and the internal dynamics arising from the different powers ...
• Interest Lost: The rise and fall of a balanced scorecard project in Sri Lanka. 

  Wickramasinghe, D.; Gooneratne, T.N.; Jayakody, J.A.S.K. (Elsevier: UK., 2008)
• Management accounting research in family businesses: a review of the status quo and future agenda 

  Kapiyangoda, K.; Gooneratne, T.N. (Emerald Publishing, 2021)

  Purpose – This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly ...
• Convergence versus divergence of performance measurement systems Lessons from spatial variations 

  Jazayeri, M.; Wickramasinghe, D.; Gooneratne, T. (Emerald Publishing, 2011)

  Purpose – The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders’ use of existing institutional ...
• Change of Management Control from the Balanced Scorecard to Budgeting: Case-Study Evidence from a Commercial Bank 

  Kapiyangoda, K.; Gooneratne, T.N. (2013)

  Althoughthe balanced scorecard (BSC) is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative ...
• Institutionalization of Activity Based Costing in a Sri Lankan Manufacturing Firm: A Case Study 

  Cardes, S.; Gooneratne, T.N. (2016)

  The aim of this paper is to identify the reasons for the implementation and subsequent institutionalization of activity based costing (ABC) in a manufacturing subsidiary of a large local conglomerate, Sigma and the uses ...
• Successful Implementation of the Balanced Scorecard in a Telecommunications Firm: An Institutional Theory Analysis 

  Thananchayan, K.; Gooneratne, T.N. (2018)

  This paper explores how a balanced scorecard (BSC) has been successfully implemented and institutionalised in a leading telecommunications company in Sri Lanka (Telinotec) through improvements over two phases (pre 2012 ...
• Comparative insights into management control practices in two Sri Lankan banks in the public and private sector. 

  Gooneratne, T.; Hoque, Z. (Taylor & Francis: UK., 2018)
• APPEARANCE, DISAPEARANCE AND REAPPEARANCE OF ACTIVITY BASED COSTING: A CASE STUDY FROM A SRI LANKAN MANUFACTURING FIRM 

  Wijerathne, C.; Gooneratne, T.N. (2019)

  The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case ...

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