1. Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania;
2. Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania;
3. Faculty of Economic Sciences, “1 Decembrie 1918” University of Alba Iulia, Alba Iulia, Romania;
4. Faculty of Economics, Law and Administrative Sciences, University of Medicine, Pharmacy, Sciences and Technology of Targu Mures, Targu Mures, Romania;
5. Faculty of Economics, University of Oradea, Oradea, Romania