1. Faculty of Accounting, Trade Union University, Hanoi, Vietnam
2. Vo Truong Toan University, Chau Thanh A, Hau Giang Province, Vietnam ;
3. Faculty of Corporate Finance, Academy of Finance, Hanoi, Vietnam
4. Faculty of Business Administration, Van Lang University, Ho Chi Minh city, Vietnam
5. School of Government, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
6. Research Group Public Governance and Developmental Issues, University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam
7. University of Economics Ho Chi Minh City (UEH), Ho Chi Minh City, Vietnam