Institution: | 1. Department of Business Administration, Accounting and Sociology , University of Jaén , E.U.P. Linares, C/Alfonso X el Sabio, 28, Linares (Jaen), 23700, Spain Phone: +34 953 026 571 Fax: +34 953 026 571 E-mail: sbruque@ujaen.es;2. Department of Business Administration, Accounting and Sociology , University of Jaén , E.U.P. Linares, C/Alfonso X el Sabio, 28, Linares (Jaen), 23700, Spain Phone: +34 953 026 571 Fax: +34 953 026 571 E-mail: jmoyano@ujaen.es;3. Campus de las Lagunillas, Edf. D-3, Jaén, 23009, Spain Phone: +34 953 002 215 Fax: +34 953 002 215 E-mail: mjhernan@ujaen.es;4. Department of Management and Marketing , University of Huelva , Plaza de la Merced, 11, Huelva, 21002, Spain |