1. Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, Sabah, Malaysia
2. Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, Kota Bharu, Malaysia
3. Department Accounting, Economics and Finance, School of Business Administration, European University Cyprus, Engomi, Cyprus
4. Faculty of Language Studies and Human Development, Universiti Malaysia Kelantan, Kota Bharu, Malaysia
5. Department of Computer and Technology (Cloud Computing), Institut Kemahiran Mara Besut, Terengganu, Malaysia