1. Department of Accountancy and Accounting Information Systems, Kumasi Technical University, Kumasi, Ghana
2. Department of Civil Engineering, University of Manitoba, Winnipeg, Manitoba, Canada
3. Department of Construction Technology and Management, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana
4. Department of the Built Environment,Birmingham City University, Birmingham, UK and Faculty of Engineering and the Built Environment, University of Johannesburg, Johannesburg, South Africa
5. Department of Planning, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana