1. Department of MIS, Ahfad University for Women Sudan, Omdurman, Sudan
2. Accounting Department, Faculty of Business, Applied Science Private University, MEU Research Unit, Middle East University, Amman, Jordan
3. Department of Business Administration & Computer Science, Community College of Qatar, Doha, Qatar
4. Department of Accounting and Accounting Information System, Amman University College, Al-Balqa Applied University, Amman, Jordan
5. Department of Accounting, Faculty of Economics, University of Valencia, Valencia, Spain