Rathnayake, A.R.M.B.I.; Weerathunga, P.R.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Jayakody, J.A.N.S.; Dasanayaka, S.W.S.B.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)