1. Department of Administration, School of Economics and Business, University of Chile, Diagonal Paraguay 257, Santiago, Chile
2. Department of Management Technologies, Universidad de Santiago de Chile. Av. Ecuador 3769, Santiago, Chile
3. Department of Management Control and Information Systems, School of Economics and Business, University of Chile, Diagonal Paraguay 257, Santiago, Chile
4. Present address: School of Information, Systems, and Modelling, Faculty of Engineering and Information Technology, University of Technology, Sydney, Australia
5. Escuela de Ingeniería Comercial, Facultad de Economía y Negocios, Universidad Santo Tomas Av, Ejército Libertador 146, Santiago, Chile