1. Facultad de Contaduría y Ciencias Administrativas, Universidad Michoacana de San Nicolás de Hidalgo, Morelia, México
2. Department of Management Control and Information Systems, School of Economics and Business, University of Chile, Santiago, Chile
3. School of Information, Systems and Modelling, University of Technology Sydney, NSW, Australia
4. Facultad de Economia, Universidad Autónoma de San Luis Potosí, San Luis Potosí, México
5. Facultat d’Economia i Empresa, Universitat de Barcelona, Barcelona, Spain
6. Andalusian Research Institute on Data Science and Computational Intelligence, University of Granada, Granada, Spain