**Author details**

Fortune Ganda<sup>1</sup> \* and Rufaro Garidzirai<sup>2</sup>

1 Department of Accounting, Walter Sisulu University, Butterworth, South Africa

2 Department of Management, Walter Sisulu University, Butterworth, South Africa

\*Address all correspondence to: fganda@wsu.ac.za, fortune.ganda@gmail.com and fochi555@yahoo.com

© 2020 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/ by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
