1. Department of Business Organization, University of Córdoba, Córdoba, Spain
2. Faculty of Faculty of Law and Business Administration, St. Puerta Nueva, Córdoba, Spain
3. Department of Tourism Sciences, University of Cauca, Popayán, Colombia
4. Faculty of Accounting, Economic and Administrative Sciences, Tulcan Campus, Popayán Colombia
5. Department of Applied Economics, University of Córdoba, Córdoba, Spain
6. Faculty of Labour Sciences, St. Adarve, Córdoba, Spain