Herath, H.M.U.G.A.M.; Rajapakse, R.M.D.A.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Gunathilaka, M.A.N.N.P.; Kaushalya, M.D.P.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)