1. Faculty of Business & Communication, Universiti Malaysia Perlis, Arau, Malaysia
2. Department of Business and Management, Universiti Teknologi MARA, Permatang Pauh, Malaysia
3. Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
4. Faculty of Business, Accountancy & Social Sciences Universiti Poly-Tech Malaysia, Kuala Lumpur, Malaysia