1. UCSI College, Kuala Lumpur, Malaysia
2. School of Management, University Sains Malaysia, Penang, Malaysia
3. Dhaarshini & Co. (Chartered Accountants), Negeri Sembilan, Seremban, Malaysia
4. UCSI Graduate Business School, UCSI University, Kuala Lumpur, Malaysia
5. Nanchang Institute of Technology, Nan Chang, China
6. School of Economics and Management, Yunnan Normal University, Kunming, China
7. School of Graduate Studies, Asia e University, Selangor, Malaysia
8. Chang Jung Christian University, Tainan City, Taiwan
9. Department of Management and MIS, University of West Florida, Pensacola, FL, USA