First Author:   Siow-hooi Tan Multimedia University shtan@mmu.edu.my   Faculty of Management, Multimedia University, Jalan Multimedia Cyberjaya, 63100, Malaysia   +603-83125658(Phone) +603-83125658(Fax) Second Author: Muzafar-shah Habibullah Universiti Putra Malaysia muzafar@econ.upm.edu.my         Third Author: Roy-wye-leong Khong University of Nottingham Malaysia Campus Roy.Khong@nottingham.edu.my