1. Department of Finance, Accounting and Economic Theory, Faculty of Economic Sciences and Business Administration, Transilvania University of Brasov, 25 Eroilor Bd., 500030 Brasov, Romania
2. Department of Management and Economic Informatics, Faculty of Economic Sciences and Business Administration, Transilvania University of Brasov, 25 Eroilor Bd., 500030 Brasov, Romania
3. Doctoral School of Accounting, Faculty of Accounting, Bucharest University of Economic Studies, Romana Square, No 6, District 1, 010374 Bucharest, Romania
4. Department of Literature and Cultural Studies, Faculty of Letters, Transilvania University of Brasov, 25 Eroilor Bd., 500030 Brasov, Romania