First Author:   Francisco Arcelus University of New Brunswick arcelus@unb.ca   UNB Faculty of Administration, P.O. Box 4400 Fredericton, E3B 5A3, Canada   1 506 458 7333(Phone) 1 506 458 7333(Fax) Second Author: Gopalan Srinivasan University of New Brunswick srini@unb.ca   UNB Faculty of Administration, P.O. Box 4400 Fredericton, E3B 5A3, Canada   1 506 458 7316(Phone) 1 506 453 3561(Fax) Third Author: Basu Sharma University of New Brunswick bsharma@unb.ca   UNB Faculty of Administration, P.O. Box 4400 Fredericton, E3B 5A3, Canada   1 506 458 7349(Phone) 1 506 453 3561(Fax)