1. Hong Chuong Pham, Faculty of Tourism and Hospitality, National Economics University, Vietnam
2. Thi Thu Hien Phan, Faculty of Accounting & Auditing, Foreign Trade University;, Email: phanthuhien@ftu.edu.vn
3. Quoc Hoi Le, National Economics University, Vietnam
4. Van Hung Bui, National Economics University, Vietnam
5. Thi Tra Giang Dang, National Economics University, Vietnam
6. Manh Dung Tran, National Economics University, Vietnam