1. Tunku Puteri Intan Safinaz School of Accountancy (TISSA), College of Business, Universiti Utara Malaysia, Sintok, Kedah, Malaysia
2. Faculty of Architecture, Planning and Surveying, Universiti Teknologi MARA, Shah Alam, Malaysia
3. Faculty of Architecture, Planning and Surveying, Dynac Sdn Bhd, Shah Alam, Johor, Malaysia