1. Faculty of Business and Management Studies, Koforidua Technical University, Post Office Box KF-981, Koforidua, Eastern Region, Ghana
2. Faculty of Management, Universiti Teknologi Malaysia (UTM), 81310 Skudai, Johor Bahru, Johor, Malaysia
3. Faculty of Economics and Business, Universitas Bung Hatta, Padang, Sumatera Barat, Indonesia