1. Emeritus, Anderson School of Management University of New Mexico Albuquerque New Mexico USA
2. Faculdade de Administracao & Financas Universidade Estadual do Rio de Janeiro (UERJ) Rio de Janeiro Brazil
3. Department of Accounting, Anderson School of Management University of New Mexico Albuquerque New Mexico USA
4. Department of Management, Anderson School of Management University of New Mexico Albuquerque New Mexico USA