Dr. Ebrahim Kunju Sulaiman (Google Scholar), Mahatma Gandhi University // India

Jiachen Hou, PhD (Google Scholar), University of Bradford // England

John Taskinsoy, PhD (Google Scholar), Istanbul Aydin University // Turkey

Dr Steve Perryman (Google Scholar), Monash University // Australia

Lilian Gumbo (Google Scholar), University of South Africa // South Africa

Dr. Evi Maria, M.Acc., Ak., CA (Google Scholar) Universitas Kristen Satya Wacana // Indonesia

Charity Shylet Mhaka (Google Scholar), University of Namibia // Namibia

Edgar Muhoyi (Google Scholar), University of Zimbabwe // Zimbabwe