1. Department of Administration, Federal University of Mato Grosso do Sul, Paranaíba, Brazil
2. Stirling Management School, Centre for Advanced Management Education (CAME), University of Stirling, Stirling, Scotland, UK
3. Montpellier Business School, Montpellier Research in Management, Montpellier, France
4. Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
5. Department of Accounting, STIE Bank BPD Jateng, Semarang, Indonesia
6. Department of Administration, University of São Paulo, Ribeirão Preto, Brazil
7. ITB Electrical Equipment, Birigui, Brazil