1. Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia (IIUM) Kuala Lumpur, Malaysia
2. Department of Business Administration, University College of Bahrain, Manama, Bahrain
3. Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga, Jl. Laksda Adisucipto, Yogyakarta, Indonesia
4. Faculty of Business and Management, UCSI University, Kuala Lumpur, Malaysia