1. Middle East University,Faculty of Business,Department of Accounting and Finance Science,Amman,Jordan
2. Faculty of Islamic Sciences,Department of Fiqh and Usul Fiqh,MEDIU,Malaysia
3. College of Education, Humanities and Science, Al Ain University,Al Ain,UAE
4. Faculty of Informatics and Computing,UniSZA,Malaysia
5. Eurasian National University & Astana IT University, Astana, Kazaksthan & Jain Deemed To Be University,Bangalore,India