Adikari, A.M.U.S.,; Rathwatha, G.M.H.P.K.(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
Karunarathne, W.G.S.M.; Aruppala, W.D.N.(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)