1. Essex Business School University of Essex Wivenhoe Park Colchester Essex CO4 3SQ UK
2. School of Arts, Sciences and Humanities University of Sao Paulo Arlindo Bettio, 1000, Vila Guaraciaba São Paulo 03828‐000 Brazil
3. Accounting Federal Institute of Education Science and Technology Av. Dep. Hidelvado B. Sorte Guanambi Bahia 46430‐000 Brazil