McKendree University, USA Saurashtra University, India Surrey International Institute – DUFE University of Evry, France Universiti Malaysia Sarawak, Malaysia Gadjah Mada University, Indonesia STIE Perbanas, Indonesia Kansas State University, USA Ateneo de Manila University, Philippines Universiti Teknologi Mara Sarawak, Malaysia Sultan Qaboos University, Oman Manukau Institute of Technology, New Zealand Anáhuac University, Mexico Airlangga University, Indonesia Satya Wacana Christian University, Indonesia School of Economics YKPN Yogyakarta, Indonesia School of Economics Surakarta, Indonesia Ritsumeikan Univesity of Japan