Tharangani, D.L.M.; Wijesinghe, K.G.D.N.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)
Senevirathne, R.P.S.M.; Perera, H.A.P.L.(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016)