Jayarathna, H.A.S.U.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Kodithuwakku, I.P.; Rajapaksha, R.M.D.A.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)