1. The Polytechnics University, Faculty of Mechanics, Department of Industrial Engineering Management, 300006, Timișoara, Romania
2. Universitatea Ioan Slavici, Faculty of Economics, 300536, Timișoara, Romania
3. Vasile Alecsandri University, Faculty of Economics Science, Department of Accounting, Auditing and Economic Financial Analysis, 600115, Bacău, Romania
4. School of Economics and Management, University of Kassel, 34127 Kassel, Germany
5. Lucian Blaga University of Sibiu, 10 Victoriei Boulevard, Sibiu, Romania