1. School of Accounting Zhejiang Gongshang University Hangzhou China
2. New Zealand University of Waikato Institute, Zhejiang University City College Hangzhou China
3. Waikato Management School University of Waikato Hangzhou China
4. Rennes School of Business Rennes France
5. Ecole Superieure des Sciences Commerciales d'Angers (ESSCA) Lyon France