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)
Rasadeepani, U.G.G.; Rathnasiri, U.A.H.A.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)