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CERTIFIED MANAGEMENT ACCOUNTANT                                                                         5
















        Chairman’s


        Message

















                                            I am happy to share this message as the Journal committee chairman
                                            of the Certified Management Accountants of Sri Lanka which recently
                                            celebrated two decades of existence as the only National Management
                                            Accounting body of Sri Lanka. It has been at the forefront in developing
                                            the management accounting professionals in Sri Lanka.

                                            CMA  Sri  Lanka  has  taken    initiatives  during  this  difficult  times,
                                            especially supporting the SME’s who are major creators of employment
                                            opportunities in the country and made several representations to the
                                            relevant authorities on behalf of  different sectors. We hope these will
                                            be implemented within the coming months.

                                            CMA  Sri  Lanka  has  provided  opportunities  for  its  members,  and
                                            the leaders of  different sectors, to share their valuable experience
                                            by providing articles to the journal for the public,  in managing  and
                                            overcoming the current  environment .

                                            CMA Sri Lanka conducts interesting seminars via zoom almost every
                                            week, free of charge to  our members, students   and the  general
                                            public. In this backdrop,we are releasing our journal through the virtual
                                            platform created by the new normal situation due to COVID.
                                            I take this opportunity to thank Prof. Lakshman R Watawala, founder
                                            President of CMA Sri Lanka for providing dynamic leadership during
                                            this pandemic period.We greatly appreciate the authors who took the
                                            initiative to submit valuable articles.Finally my sincere  thanks goes to
                                            the Council members and most importantly the CEO and staff of CMA
                                            Sri Lanka. Without them this journal would have not been possible.


                                            Puvendran Gajendra
                                            FCMA, FCA, FMAAT, FCPM
                                            Chairman
                                            Journal Committee






                                                                  www.cma-srilanka.org  |  Volume 06 -No. 2 - September 2021
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