1. Postgraduate Program in Business Administration (PPGA), UFRN, Natal, Brazil
2. School of Science and Technology, UFRN, Natal, Brazil
3. Management School, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS, Brazil
4. Faculdad de Cieˆncias Económicas y Administrativas, Universidad de Cuenca, Cuenca, Ecuador