1. ISCAL (Instituto Superior de Contabilidade e Administração de Lisboa), Instituto Politécnico de Lisboa, Lisboa, Portugal
2. College of Economics and Management, Beijing University of Technology, Beijing, PR China
3. Business Research Unit (BRU-IUL), Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
4. Institute of Business & Management, University of Engineering and Technology, Lahore, Pakistan