1. Faculty of Finance and Commerce, HUTECH University - 475A Dien Bien Phu Street, Ward 25, Binh Thanh District, Ho Chi Minh City, Vietnam
2. Faculty of Economics and Finance, Ho Chi Minh City University of Foreign Languages – Information Technology (Huflit), 828 Su Van Hanh Street, Ward 3, District 10, Ho Chi Minh City, Vietnam
3. Institute of Graduate Studies, Thu Dau Mot University, Thu Dau Mot City, Vietnam