“…In Compared to the West, researchers have identified several unique attributes of the Sri Lankan business culture. These include, the dominance of 'soft' management aspects such as loyalty, trust, co-operation, compassion, tolerance, morality and empathy over 'hard' measures such as profit, sales or return on investment (Kumarasinghe and Hoshino, 2010;Wijewardene and Wimalasiri, 1996); the importance of the affiliation need as much as the need for achievement (Carter, 1979;Ranasinghe, 1996), resulting in a higher level of regard for other's welfare and, therefore, a need to accommodate others in the decision-making process; a strong work ethic (Batten, Hettihewa and Mellor, 1999;Niles, 1994); dedication to the task, long-term business ambition, commitment to quality and personal attention to customers (Ranasinghe, 1996); belief that hard work leads to success but considered only as a means to an end (Niles, 1994); recruitment to local firms mostly from family and trusted friends (Ranasinghe, 1996); and the pervasive influence of Buddhism on national culture, developing social attitudes such as philanthropy (Nanayakkara, 1997). It is possible that the 30 years of the separatist war could have impacted on the above-mentioned attributes of Sri Lanka's business culture.…”