1. Department of Accountancy, Finance and Information Systems, University of Canterbury, Private Bag 4800, Christ church, New Zealand;
2. Information Technology and Interactive Arts Program, Simon Fraser University, 2400 Central City, 10153 King George Hwy, Surrey, BC, V3T 2W1, Canada;,
3. Microsoft Corporation, 1 Microsoft Way, Redmond, WA 98052, USA;