1. Laboratoire Interdisciplinaire de Recherche en Sciences de l’action (Lirsa), Conservatoire National des Arts & Métiers, Paris, France
2. Abu Dhabi University, AUE
3. Department of Accounting and Finance, Faculty of Business Administration and Economics, Notre Dame University, Louaize, Lebanon
4. Dean of College of Business and Finance, Ahlia University, Manama, Bahrain
5. Al-Quds Open University, Palestine