1. Business Studies, University of Technology and Applied Sciences, Salalah, Oman
2. Department of Business and Administration, College of Business Administration, Princess Nourah Bint Abdulrahman University, Riyadh, Saudi Arabia
3. KL Business School, Koneru Lakshmaiah Education Foundation, KL University, Vaddeswaram, Andhra Pradesh, India
4. Universidad Señor de Sipan, Chiclayo, Peru
5. Universidad Nacional Santiago Antunez de Mayolo, Huaraz, Peru
6. CSE, Integral University, Lucknow, Uttar Pradesh, India
7. Department of Accounting and Finance School of Business and Economics, Ambo University, Woliso Campus, P.O. Box 217, Ambo, Ethiopia