Chandrasiri, C.L.S.S.; Thilakerathne, P.M.C.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Hearth, H.M.D.M.; Rajapakse, R.M.D.A.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)