1. Department of Accounting and Audit, Faculty of Economics and Business Administration, Vilnius University, LT-10222 Vilnius, Lithuania
2. Department of Business, Faculty of Economics and Business Administration, Vilnius University, LT-10222 Vilnius, Lithuania
3. Department of Economics and Finance, Faculty of Business and Economics, RISEBA University of Applied Sciences, LV-1048 Riga, Latvia
4. Institute of Social Sciences and Applied Informatics, Kaunas Faculty, Vilnius University, LT-44280 Kaunas, Lithuania