• 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, Daniel Kipkoech, PhD Student, Department Accounting & Finance, Moi University