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Raju, Obidulla, Lecturer, Department of Business Administration, Metropolitan University, Sylhet, Bangladesh
Rapti, Saila Sarmin
Ratnawati, ., Accounting Study Program, Faculty of Economics and Business, Wisnuwardhana University Malang, Indonesia
Rokhman, M. Taufiq Noor, Wisnuwardhana University Malang, Indonesia
Roseli, Nur Hazwani Mohamad, Universiti Teknologi MARA, Malaysia
Rosli, Mohamad Hafiz, Universiti Teknologi MARA, Malaysia

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