Hirantha, P.A.N.; Rajapakse, R.M.D.A.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Nishadi, W.W.D.M.; Abeywardhana, D.K.Y.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)