1. 1Institute Coaching, Counselling, Social Management, University of Applied Sciences and Arts Northwestern Switzerland, School of Social Work, Riggenbachstrasse 10, Olten 4600, Switzerland
2. 2University of Applied Sciences of Southern Switzerland (SUPSI), Department of Business economics, Health and Social care, via Cantonale 16E, Manno 6928
3. 3Head of Research Area „Innovation & Accounting/Auditing“, Institute for Management & Innovation, Swiss Distance University of Applied Science, Althardstrasse 60, Regensdorf 8105, Switzerland