Weerasinghe, H.D.S.S.; Perera, H.A.P.L.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Siriwardana, D.A.; Rathnasiri, U.A.H.A.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)