1. Law and Business Administration, University of Lleida, Lleida, Spain
2. Faculty of Business and Management, Sunyani Technical University, Sunyani, Ghana
3. Department of Business Administration, Faculty of Law and Economics University of Lleida, Lleida, Spain
4. Faculty of Economics and Business Administration, Catholic University College of Ghana, Sunyani, Ghana
5. Faculty of Economics and Business Administration, University of Lleida, Lleida, Spain