1. Department of Accounting, Finance and Economics Bournemouth University Poole UK
2. Economic and Business Policy department Nigerian Institute of Social and Economic Research (NISER) Ibadan Nigeria
3. Faculty of Economics, Administrative and Social Sciences Istanbul Gelisim University Avcilar Istanbul Turkey
4. Department of Logistics and Transportation Istanbul Gelisim University Istanbul Turkey
5. Department of Accounting, Analysis and Audit, School of Economics and Management South Ural State University Chelyabinsk Russia