1. Department of Accounting, Faculty of Economics, Finance and Management, University of Szczecin, 70-453 Szczecin, Poland
2. Department of Accounting, Institute of Management, College of Management Sciences and Quality, Cracow University of Economics, 31-510 Krakow, Poland
3. Department of Finance, Banking and Accountancy, Faculty of Management, Rzeszow University of Technology, 35-959 Rzeszow, Poland
4. Faculty of Law and Social Sciences, Jan Kochanowski University in Kielce, 25-369 Kielce, Poland
5. Faculty of Management, Department of Logistics, University of Lodz, 90-237 Lodz, Poland