[1] Univ N Carolina, Thomas Coll Business & Econ, Pembroke, NC USA
[2] Univ Agder, Sch Business & Law, Kristiansand, Norway
[3] Univ Pretoria, Dept Business Management, Pretoria, South Africa
[4] Swiss Sch Management, SSM Res Ctr, Bellinzona, Switzerland
[5] Tanzania Inst Accountancy, Dept Finance & Accounting, Dar Es Salaam, Tanzania