1. The Open University Business School Department of Accounting and Finance, , UK, dimitris.sotiropoulos@open.ac. uk
2. The Open University Business School Department of Accounting and Finance, , UK, j.rutterford@open.ac. uk
3. The Open University Business School Department of Accounting and Finance, , UK, daniele.tori@open.ac. uk
4. The Open University Business School Department of Accounting and Finance, , UK, antonis.kyparissis@open.ac. uk