Wijayathunga, W.M.T.N.B.; Hettiarachchi, R.M.; Saparamadu, P.A.D.A.K.; Somawardhana, W.P.H.; De Silva Gunawardena, M.M.D.
(5th International Conference for Accounting Researchers and Educators (ICARE – 2019), Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri Lanka, 2019)