Babatunde, Shakirat Adepeju, Crescent University Abeokuta (Nigeria)
Babatunde, Shakirat Adepeju, University of Lagos Business School (Nigeria)
Baharuddin, Gunawan, Universitas Pancasila (Indonesia)
Baktiono, Agus, Narotama University (Indonesia)
Bandara, R. A. Seetha, University of Kelaniya (Sri Lanka)
Bandi, Bandi, Universitas Sebelas Maret Surakarta, Indonesia (Indonesia)
Baridwan, Zaki, Brawijaya University (Indonesia)
Bawai, Rahimah, Akademi Akuntansi YKPN Yogyakarta
Bawono, Icuk Rangga, Accounting Department, Jenderal Soedirman University (Indonesia)
Ben, Frank, Institut Bisnis dan Teknologi Pelita Indonesia (Indonesia)
Bernadus, Yohanes Andri Putranto, STIE Musi Palembang, Indonesia (Indonesia)
Bharata, Risma Wira, Universitas Tidar (Indonesia)
Budaya, Indra, Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci (Indonesia)
Budiono, Budiono, Universitas Padjadjaran (Indonesia)

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