1. College of Business Administration, Management Sciences Abilene Christian University 254 Mabee Business Building, ACU Box 29300 Abilene Texas 79699 USA
2. TBS Business School, Department of Management Control Accounting and Auditing 1, place Alphonse Jourdain, CS 66810 Toulouse Cedex 7 31068 France
3. Beedie School of Business, Business & Society Simon Fraser University 500 Granville Street Vancouver BC V6C 1W6 Canada