1. Superior College Sargodha, Sargodha, Pakistan
2. Noon Business School, University of Sargodha, Sargodha, Pakistan
3. Department of Accounting and Financial Management, Faculty of Business and Law, University of Portsmouth, UK & Consultant in Economics and Finance. Riyadh, Saudi Arabia
4. UE Business School, Division of Management and Administrative Science, University of Education Lahore, Pakistan