1. School of Accounting, Zhejiang Gongshang University, Hangzhou, P.R. China
2. New Zealand University of Waikato Institute, Zhejiang University City College, Hangzhou, P.R. China
3. Waikato Management School, University of Waikato, Hangzhou, P.R. China
4. Rennes School of Business, Rennes, France
5. Ecole Superieure Des Sciences Commerciales d’Angers (Essca), Lyon, France