First Author:   Mori Kogid School of Business and Economics, Universiti Malaysia Sabah edy@ums.edu.my   School of Business and Economics, Universiti Malaysia Sabah, Jalan UMS Kota Kinabalu, 88400, Malaysia   (6088) 320000 Ext. 1627(Phone) (6088) 320000 Ext. 1627(Fax) Second Author: Kasim Mansur School of Business and Economics, Universiti Malaysia Sabah kmansur@ums.edu.my   School of Business and Economics, Universiti Malaysia Sabah, Jalan UMS Kota Kinabalu, 88400, Malaysia       http://www.ums.edu.my Third Author: Dullah Mulok School of Business and Economics, Universiti Malaysia Sabah dhm@ums.edu.my   School of Business and Economics, Universiti Malaysia Sabah, Jalan UMS Kota Kinabalu, 88400, Malaysia       http://www.ums.edu.my Fourth Author: Julian P. Sidin School of Business and Economics, Universiti Malaysia Sabah jpsidin@ums.edu.my   School of Business and Economics, Universiti Malaysia Sabah, Jalan UMS Kota Kinabalu, 88400, Malaysia       http://www.ums.edu.my