1. Institute of Business and Management Sciences, Faculty of Management & Computer Sciences, The University of Agriculture, Peshawar, Pakistan
2. Department of Business administration, Fatima Jinnah Women University Rawalpindi, Pakistan
3. Department of Business Administration, Faculty of Communication and Business, Telkom University, Bandung, Indonesia
4. Ibms, Faculty of Management & Computer Sciences, The University of Agriculture, Peshawar, Pakistan
5. Department of Accounting, Faculty of Economics, Universitas Bale Bandung, Bandung, Indonesia