1. Prof. Abdelgader Mohmmed Ahmed- Dean School of Management Studies – University of Khartoum. Tel. 00249123122922.

2. Dr. Sayed Abbas Ahmed, Associate Professor in Accounting and Finance, Director of Graduate Studies and Research Administration. Al Ghurair University, Dubai-UAE . Tel. No. 00971- 50- 4617152

3. Dr. Mohamed E.Tagel – Asfia , Department of Accounting & Finance Faculty of Economics, Gezira University – Wad Medani, P.O.Box :20 Sudan. Tel. No 002499-12226375 .