1. Department of Business Administration, Amman University College, Al-Balqa Applied University, Jordan
2. Department of Financial and Administrative Sciences, Al Salt Collage for Human Sciences, Al-Balqa Applied University, Jordan
3. Faculty of Business, Universitat Politècnica de València, Valencia, Spain
4. Department of Accounting, Faculty of Economics, University of Valencia, Valencia, Spain
5. Business Administration Department, Aqaba University of Technology, Jordan
6. Business Administration Department, Arab Open University, Jordan