1. Department of Accounting and Audit, Faculty of Economics and Business Administration, Babeș-Bolyai University, Cluj-Napoca, Cluj, Romania
2. Department of Finance Accounting, Faculty of Economic Sciences, 1 Decembrie 1918 University, Alba Iulia, Romania
3. Department of Accounting, Faculty of Finance Banking, Accounting and Business Administration, Titu Maiorescu University, Bucharest, Romania
4. Institute of Multidisciplinary Research for Science and Technology, Valahia University of Targoviste, Targoviste, Dambovita, Romania
5. The Business School, RMIT Vietnam, Ho Chi Minh, Vietnam