1. The Business School, RMIT University Vietnam, Ho Chi Minh City, Vietnam
2. School of Business, Law and Entrepreneurship, Swinburne University of Technology, Hawthorn, Australia
3. University Council, Foreign Trade University, Hanoi, Vietnam
4. College of Business and Economics, Australian National University, Canberra, Australia
5. Faculty of Accounting and Auditing, Foreign Trade University, Hanoi, Vietnam