Madushan, M.M.V.; Karunarathna, W.V.A.D.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)
Madhuwanthi, M.N.G.G.H.; Bandara, R.M.S.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)