[1] Open Univ, Sch Business, Milton Keynes MK7 6AA, Bucks, England
[2] Univ Minho, Sch Econ & Management, P-4710057 Braga, Portugal
[3] Univ Kingston, Kingston Business Sch, Surrey KT2 7LB, England
[4] Pontificia Univ Catolica Rio Grande do Sul, Fac Adm Contabilidade & Econ, BR-90619900 Porto Alegre, RS, Brazil