1. Finance Office, Kwame Nkrumah University of Science and Technology, Kumasi, Ashanti, Ghana;
2. Business School, University of Southampton, Southampton, UK;
3. School of Business, Kwame Nkrumah University of Science and Technology College of Arts and Social Science, Kumasi, Ghana;
4. Accounting Department, Koforidua Technical University, Koforidua, Ghana