1. Departamento de Economía Financiera y Contabilidad, Instituto Universitario de Investigación para el Desarrollo Territorial Sostenible (INTERRA), Facultad de Empresa Finanzas y Turismo Universidad de Extremadura Cáceres Spain
2. Department of Business, Faculty of Economics and Business University of Barcelona Barcelona Spain
3. Department of Business Science Universidad Técnica Particular de Loja (UTPL) Loja Ecuador
4. Business Management and Marketing Department, Faculty of Business Sciences and Tourism University of Vigo Ourense Spain