Dr. (Ms) Logeswary Sooriyakumaran is a lecturer in the Department of Accountancy, Advanced Technological Institute, Jaffna under Sri Lanka Institute of Advanced Technological Education (SLIATE). Her research interests include financial accounting. Financial management, human resource management, and marketing. Her publications have appeared in journals such as Merit Research Journal of Accounting, Auditing, Economics And Finance, International Journal of Engineering Science and Computing, International Journal of Economics and Management Studies, International Journal of Research and Innovation in Social Science , International Journal of Accounting & Business Finance, International Journal of Research and Analytical Reviews, FGS Research Students’ Colloquium 2020 University of Kelaniya,