1. Faculty of Economic, Accounting and Administrative Sciences, Fundación Universitaria de Popayán, Popayán 190003, Colombia
2. Faculty of Economics Sciences, Universidad de San Buenaventura, Cali 76001, Colombia
3. Department of Management and Organization, Pontificia Universidad Javeriana, Cali 760031, Colombia
4. Faculty of Administrative Economic Sciences, Universidad Autónoma de Occidente, Guasave 81048, Mexico