1. Department of accounting, University of Benin, Edo, Nigeria
2. Herbert chitepo school of law and business sciences graduate business schooL, Great Zimbabwe University, Zimbabwe, Nigeria
3. Academy of Physical Education and Mass Sport, Uralsk, Kazakhstan
4. Business Administration, Senior Lecturer West Kazakhstan Agrarian and Technical University Named after Zhangir Khan, Uralsk, Kazakhstan
5. Business Administration, Astana It University, Uralsk, Kazakhstan
6. Department Of Accounting, Babcock University Ilishan-Remo, Ogun, Nigeria