1. Department of Organization & Business Administation, University of Westen Macedonia, 501 00 Kozani, Greece
2. Department of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, Greece
3. Department of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, Greece
4. Department of Accounting and Finance, Neapolis University Pafos, Paphos 8042, Cyprus
5. Management Science and Technology Department, University of Western Macedonia, 501 00 Kozani, Greece