1. Department of Economics, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, Indonesia
2. ISCAL-Instituto Superior de Contabilidade e Administração de Lisboa, Instituto Politécnico de Lisboa, Lisboa, Portugal
3. Insight: Piaget Research Center for Ecological Human Development, Lisboa, Portugal
4. Department of Economics, Faculty of Business, Economics and Social Development, Universiti Malaysia, Kuala Nerus, Terengganu, Malaysia