Senavirathna, Y.G.D.N.K.; Madurapperuma, M.W.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Abeyrathne, A.H.M.U.S.; Thilakerathne, P.M.C.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)