1. QUT Business School, Queensland University of Technology, Business School, Brisbane, Australia
2. Faculty of Economics, Meiji Gakuin University, Tokyo, Japan
3. Faculty of Business Administration, St. Andrew’s University, Osaka, Japan
4. Research Institute for Economics and Business Administration (RIEB), Kobe University, Kobe, Japan
5. International Business Department, Ming Chuan University, Taipei, Taiwan
6. Center for Global Education, Hitotsubashi University, Tokyo, Japan