1. Management Department, College of Commerce and Business Administration, Dhofar University, Salalah, Sultanate of Oman
2. Business and Accounting Department, Muscat College, Muscat, Sultanate of Oman
3. Faculty of Business, Arab Open University – Palestine Branch, Ramallah, Palestine
4. Economics and Business Studies Department, Mazoon University College, Muscat, Sultanate of Oman