1. School of Business and Administration, CETYS University, Av. Cetys Universidad No. 4 Fracc. El Lago, Tijuana C.P. 22210, Baja California, Mexico
2. Instituto Tecnológico Superior de Cajeme, Carretera Internacional a Nogales Km. 2 s/n, Ciudad Obregón C.P. 85024, Sonora, Mexico
3. Faculty of Accounting and Management, Autonomous University of Baja California, Calzada Universidad 14418, Mesa de Otay, Tijuana C.P. 22390, Baja California, Mexico
4. Business Organization Department and INDESS, Universidad de Cádiz, Av. Ramón Puyol, s/n, 11202 Algeciras, Spain