1. Faculty of Business and Communication, Universiti Malaysia Perlis, Arau, Malaysia
2. Department of Business Administration, Daffodil International University, Dhaka, Bangladesh
3. Department of Accounting, University of Nizwa, Nizwa, Oman
4. UniSA Business, University of South Australia, Adelaide, SA, Australia
5. Department of Business Administration, International Open University, Kanifing, Gambia