Priyadarshani, M.R.; Abeywardhana, D.K.Y.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Karunarathne, R.M.H.L.; Karunarathne, W.V.A.D.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)