• Soi, Dr. Neddy , School of Business & Economics, Moi University
• Soi, Neddy, neddysoi@gmail.com
• Tanui, Ednah, Phd Student, School of Business and Economics, Moi University, Kenya
• Tarus, Edwin K., MBA student, Moi University
• Tenai, Joel, Senior Lecturer, Department of Accounting and Finance, Moi University
• wa Teresia, Prof. John Ndikaru , Kenyatta University
• Wanyonyi, Rogers, PhD Candidate, Jomo Kenyatta University of Agriculture and Technology
• Wasike, Philip , Jomo Kenyatta University of Agriculture and Technology