1. Center of Social-Organizations Sciences, Federal University of Pelotas (UFPel), Pelotas, Brazil
2. Wall College of Business, Department of Management and Decision Sciences, Coastal Carolina University (CCU), Conway, South Carolina, USA
3. College of Economy, Business Administration and Accounting, Federal University of Alagoas (UFAL), Maceió, Brazil
4. Institute of Economic, Administration and Accounting Sciences, Federal University of Rio Grande (FURG), Rio Grande, Brazil