1. School of Management, Universiti Sains Malaysia, Penang, Malaysia
2. Faculty of Business and Economics, Universiti Malaya, Kuala Lumpur, Malaysia
3. Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Puncak Alam, Malaysia
4. Department of Information Technology & Management, Daffodil International University, Bangladesh
5. Fakulti Ekonomi dan Pengurusan, Universiti Kebangsaan Malaysia
6. Azman Hashim International Business School, Universiti Teknologi Malaysia
7. Applied Science Private University, Amman, Jordan
8. Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Selangor, Malaysia