[1] Alex Ekwueme Fed Univ, Fac Management Sci, Dept Accountancy, Ndufu Alike, Ebonyi State, Nigeria
[2] Ebonyi State Univ, Dept Accountancy, Abakaliki, Ebonyi State, Nigeria
[3] Ekiti State Univ, Dept Educ Fdn & Management, Ado Ekiti, Nigeria
[4] Alex Ekwueme Fed Univ, Fac Management Sci, Dept Business Management, Ikwo, Nigeria