Waniganeththi, W.V.D.A.M.; Bandara, R.M.S.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Madushanka, G.G.A.S.D.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)