1. Department of Finance, KP ‘Gradsko Zelenilo’ Novi Sad, Novi Sad, Serbia
2. Faculty of Economics Subotica, Department of Management, University of Novi Sad, Subotica, Serbia
3. Department of Management, College of Economics and Statistics Prijedor, Prijedor, Bosnia and Herzegovina
4. Department of Management, Fund of the Republic of Serbian, Prijedor, Bosnia and Herzegovina
5. Department of Management, University Union-Nikola Tesla, Beograd, Serbia