Samarathunga, S.M.D.S.S.; Madurapperuma, M.W.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Tharangani, D.L.M.; Wijesinghe, K.G.D.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)