Elia Socorro Díaz Nieto is a Research Professor at the Autonomous University of Querétaro, Mexico, and holder of a PRODEP Profile (Program for Teacher Professional Development).

David Israel Contreras Medina is Research Professor at the University of Guanajuato, Mexico, and Member of the Mexican National System of Researchers.

Roberto Tuda Rivas is Professor in the School of Accounting and Administration at the Autonomous University of Coahuila, Mexico.