Rathnayake, A.R.M.B.I.; Weerathunga, P.R.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Weerasinghe, H.D.S.S.; Perera, H.A.P.L.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)