Ganethanne, G.G.S.S.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Jayarathna, H.A.S.U.; Gunasekara, U.L.T.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)