Senanayaka, S.M.D.J.; Karunarathne, W.V.A.D.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Dhanapala, S.G.L.M.; Wijesinghe, K.D.G.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)