1. Department of Management Science and Technology, University of Western Macedonia, GR50100 Kozani, Greece
2. Department of Economics and Business, Neapolis University Pafos, Pafos 8042, Cyprus
3. Department of Business Administration, University of Western Macedonia, GR51100 Grevena, Greece
4. Department of Business Administration, University of Thessaly, GR41500 Larissa, Greece
5. Department of Accounting and Finance, University of Western Macedonia, GR50100 Kozani, Greece