1. Accounting Department, College of Business Administration, American University of the Middle East, Egaila, Kuwait
2. Department of Management studies, KIT – Kalaignarkarunanidhi Institute of Technology, Coimbatore, Tamilnadu, India
3. College of Business, Al Ain University, Abu Dhabi, United Arab Emirates
4. Entrepreneurship, Innovation, Small Business Center, Al Ain University, Abu Dhabi, United Arab Emirates