1. Institute of Entrepreneurial Development Education and Innovation, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development, Kumasi, Ghana
2. KNUST School of Business, KNUST Post Office, PMB, Kwame Nkrumah University of Science and Technology (KNUST), Kumasi, Ghana
3. Department of Accounting Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development, Kumasi, Ghana