Fernando, W.K.B.A.P.; Thilakarathne, C.R.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Senavirathna, Y.G.D.N.K.; Madurapperuma, M.W.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)