Agreement

1. Association of Chartered Certified Accountants (ACCA), UK
2. Certified Practising Accountant (CPA), Australia
3. Graz University, Germany
4. Hocschule Bremen (HSB), Germany
5. Institute Of Management Accountants (IMA), USA
6. International Management Institute (IMI), Switzerland
7. Naresuan University, Thailand
8. National University of Sciences and Technology, Pakistan
9. Northampton University, United Kingdom
10. Northern Illinois University (NIU), USA
11. Northwestern University, Philippines
12. Ondokuz Mayis University, Turkey
13. Queen
14. Rikkyo University, Japan
15. Rutgers The State University of New Jersey, USA
16. Sejong University, South Korea
17. Sienna College of Taytay, Philipinnes
18. Social Sciences University of Ankara, Turkey
19. Technologico de Monterrey
20. UNITAR International University, Malaysia
21. Universitat de Barcelona
22. Universiti Malaysia Pahang
23. Universiti Malaysia Terengganu (UMT)
24. Universiti Sains Malaysia
25. Universiti Teknologi Mara
26. Western Sydney University, Australia
27. ZBW – Germany National Library of Economics – LEIBNIZ Information Centre for Economics, Germany

Primary Investigator

1. Prof. Mohamad Anwar, SE., M.Si., Ph.D.
2. Adhi Alfian , S.E., M.Ak.
3. Alfiah Hasanah , SE., M.Ec., Ph.D.
4. Citra Sukmadilaga, SE., MBA., Ph.D.
5. Cupian, S.E., M.T., Ph.D.
6. Diana Sari, S.E., M.Mgt., Ph.D.
7. Ersa Tri Wahyuni, M.Acc., CPMA., Ph.D.
8. Dr. Meinanda Kurniawan
9. Dr. M.M. Nanny Dewi Tanzil , SE., M.Comm., Ak.