1. European Training Foundation, Turin, Italy
2. Research Institute for Innovation & Technology in Education (UNIR iTED), Universidad Internacional de La Rioja (UNIR), Logroño, Spain
3. School of Psychology, Dublin City University, Dublin, Ireland
4. Department of Financial Accounting, University of South Africa, Pretoria, South Africa
5. Economics Department, Baden-Württemberg Cooperative State University, Karlsruhe, Germany