1. Institute of Tropical Biodiversity and Sustainable Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia
2. Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Kajang, Selangor, Malaysia
3. Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia