1. Universiti of Utara Malaysia, Sintok, Kedah, Malaysia and Lahore Business School, University of Lahore, Lahore, Pakistan
2. Accounting Department, Bredin College of Business and Healthcare, Edmonton, AB, Canada
3. Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania
4. Faculty of Education Science, Law and Public Administration, Constantin Brancusi University of Targu Jiu, Targu Jiu, Romania
5. Department of Master of Computer Applications, Shree Devi Institute of Technology, Mangaluru, Karnataka, India