• Omboto, Prof. Peter Isaboke , Department of Economics School of Business and Economics, Moi University
• Omwenga, Dr. Jane , Jomo Kenyatta University of Agriculture and Technology
• Omwenga, Dr. Jane , JKUAT, Kenya
• Omwenga, Dr. Jane Queen , Jomo Kenyatta University of Agriculture and Technology
• Omwenga, PhD, Dr. Jane , Jomo Kenyatta University of Agriculture and Technology
• Onchangwa, Dr. Gilbert, Lecturer, Department of Accounting and Finance (DEAF), Jomo Kenyatta University of Agriculture and Technology
• Onyango, Ruth Atieno, Msc student, School of Business and Entrepreneurship, Jomo Kenyatta University of Agriculture and Technology
• Orina, Samson Mecheo, Msc Student, Jomo Kenyatta University Agriculture and Technology
• Osiare, Steve Apollo, Msc Student, Jomo Kenyatta University and Technology
• Osinde, Festus, MBA student, Moi University
• Ouma, Fredrick, MSc student, Jomo Kenyatta University of Agriculture and Technology
• Owino, Ooro, Master of Business Administration of Jomo Kenyatta University of Agriculture and Technology
• Owuor, Dr. Fredrick Ochieng , Moi University
• Piyon, Ntoika Moses, Msc, Project Management, Jomo Kenyatta University of Agriculture and Technology
• Ratemo, Diana, MBA Student, Jomo Kenyatta University of Agriculture and Technology
• Rawua, Priscah Mosomba, MBA Student, School of Business and Economics, Moi University
• Rono, Lucy, Department Accounting & Finance, Moi University
• Rono, Lucy, Department of Accounting & Finance, School of Business & Economics, Moi University
• Rono, Prof. Lucy, Department Accounting & Finance, Moi University
• Rono, Prof. Lucy , Department of Accounting & Finance, School of Business & Economics, Moi University
• Ronoh, Shadrack, PhD Student, Department of Accounting & Finance, School of Business & Economics, Moi University
• Ronoh, Shadrack Kipkosgei, PhD, Student, Moi University
• ROP, NK., Senior Lecturer, School of Agriculture & Biotechnology, University of Eldoret, Kenya.
• Rotich, Daniel K., PhD Student, Department Accounting & Finance, Moi University
• Rotich, Beatrice Jerono, MBA student, Department of Business Administration, School of Business and Entrepreneurship, Jomo Kenyatta University of Agriculture and Technology