Author Names : Thirugnanam Navaneethan Department of Accountancy, Advanced Technological Institute, Jaffna, Sri Lanka, Vallipuram Thileepan Senior Lecturer, Department of IT, Advanced Technological Institute, Jaffna, Sri Lanka

Author Names : Iyke-ofoedu, Maureen Ifeoma (Ph.D),1 Department of Management, University of Nigeria Enugu Campus, Enugu State, Nigeria, Nnaji, Precious Amuche2 Department of Management, University of Nigeria Enugu Campus, Enugu State, Nigeria, Obijuru Emmanuel Uche (Ph.D),3 Department of Management, University of Nigeria Enugu Campus, Enugu State, Nigeria. Eze kingsley ( Ph.D),4 Department of Management University of Nigeria Enugu Campus, Enugu State, Nigeria. Corresponding author: Agbaeze, Emmanuel Kalu (Ph.D), Department of Management, University of Nigeria Enugu Campus, Enugu State, Nigeria

Author Names : BAHARU SISAY NEGATU (Msc) Lecturer in the department of accounting and finance Debre Tabor University, Amhara region, Ethiopia

Author Names : Bashar Haj Ali Higher institute for Business Administration, Damascus - Syria

Author Names : Dejen Debeb ** Abebaw Yenesew ** **Lecturers in the Department of Accounting and Finance Debretabor University- Ethiopia

Author Names : Dr. Doddamani Lokaraja. A. K. Assistant Professor, Department of Sociology, Government First Grade College, Jagalur-577528, Davanagere Dist. Karnataka State, India.

Author Names : Suraj (1) 1 Medical Social worker, Department of Radiation Oncology, Government Medical College and Hospital, Chandigarh, Kumari. S. (2) 2 Doctoral Scholar, Faculty of Arts, Department of Sociology, Panjab University, Chandigarh, Kaur. A. (3) 3 Social Worker, Department of Radiation Oncology, Government Medical College and Hospital, Chandigarh

Author Names : Dr. Mriganka Saikia, Associate Professor, Dhing College, Nagaon

Author Names : Onuorah, Anthonia Ngozi Department of business administration Chukwuemeka odumegwu ojukwu ununiversity Igbariam campus.

Author Names : Upendra Grewal1, Dr. Vipin Kumar2