1. Department of Public Finance, Faculty of Economics and Administrative Sciences, Bandirma Onyedi Eylül University, Bandırma-Balıkesir, Türkiye
2. Department of Educational Sciences, Hasan Ali Yucel Faculty of Education, İstanbul University – Cerrahpaşa, Istanbul, Türkiye
3. Business Department, Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania
4. Department of Hospitality Services, Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania