1. Department of Curriculum and Teaching Methods, College of Education, University of Hail, Hail 55476, Saudi Arabia
2. Department of Accounting, College of Business Administration, University of Hail, Hail 55476, Saudi Arabia
3. Accounting and MIS Department, Gulf University for Science & Technology, Hawally 32093, Kuwait
4. Applied College, King Faisal University, Al-Ahsa 31982, Saudi Arabia
5. Department of Business Administration, Faculty of Business & Entrepreneurship, Daffodil International University, Birulia, Dhaka 1216, Bangladesh
6. Management Department, College of Business and Economics, Werabe University, Worabe P.O. Box 46, Ethiopia