1. School of Public Finance, College of Economics, Law and Government, University of Economics Ho Chi Minh City, Ho Chi Minh City, Vietnam
2. Faculty of Business, City University of Macau, Taipa, Macau, China
3. Faculty of Accounting & Auditing, Foreign Trade University, Hanoi, Vietnam
4. University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
5. School of Economics and Management, Hanoi University of Science and Technology, Hanoi, Vietnam
6. School of Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
7. Research Group Public Governance and Developmental Issues, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam