[1] Walailak Univ, Ctr Excellence Logist & Business Analyt LOGBIZ, Sch Accountancy & Finance, Thai Buri, Thailand
[2] Prince Songkla Univ, Fac Sci, Hat Yai, Thailand
[3] Multimedia Univ, Fac Business, Cyberjaya, Malaysia
[4] Daffodil Int Univ, Dept Business Adm, Dhaka, Bangladesh