1. Department of Management, Faculty of Accountancy, Finance and Business, Tunku Abdul Rahman University of Management and Technology, Kuala Lumpur, Malaysia
2. Department of Professional Accountancy, Faculty of Accountancy, Finance and Business, Tunku Abdul Rahman University of Management and Technology, Kuala Lumpur, Malaysia
3. De Institute of Creative Arts and Design, UCSI University, Kuala Lumpur, Malaysia
4. UCSI Graduate Business School, UCSI University, Kuala Lumpur, Malaysia
5. School of Computer Science Engineering and Information Systems, Vellore Institute of Technology, Vellore, India