1. Thomas College of Business and Economics, University of North Carolina at Pembroke, Pembroke, NC, USA
2. School of Business and Law, Universitetet i Agder, Kristiansand, Vest-Agder, Norway
3. SSM Research Centre, Swiss School of Management, Bellinzona, Switzerland
4. Department of Finance & Accounting, Tanzania Institute of Accountancy, Dar Es Salaam, Tanzania