1. Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
2. Department of Accounting Education, Faculty of Economics, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia
3. Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
4. Accountant Professional Education Program, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia