[1] Univ Technol Sydney, UTS Business Sch, Sydney, NSW, Australia
[2] RMIT Univ, Sch Accounting Informat Syst & Supply Chain, Melbourne, Vic, Australia
[3] Transs Bangladesh Ltd, Khulna, Bangladesh
[4] Univ New South Wales, Sch Engn & Informat Technol, Canberra, ACT, Australia
[5] Univ Dhaka, Inst Leather Engn & Technol, Dhaka, Bangladesh