First Author:   Qaiser Munir School of Business and Economics, Universiti malaysia Sabah qaiser@ums.edu.my   School of Business and Economics, Universiti malaysia sabah, Locked bag 2073 Kota kinabalu, 88999, Malaysia   006088320000(Phone) 006088320000(Fax) www.ums.edu.my Second Author: Kasim Mansur School of Business and Economics, Universiti Malaysia Sabah kmansur@ums.edu.my   Universiti malaysia sabah, Universiti malaysia sabah, Locked bag 2073 Kota Kinabalu, 88999, Malaysia