1. Doctor in Accounting, Associate Professor, Department of Accounting, Universitas Diponegoro [Diponegoro University], Indonesia
2. Master in Accounting, Assistant Professor, Faculty of Economics, Universitas Islam Sultan Agung [Sultan Agung Islamic University], Indonesia
3. Master in Accounting, Accountant Professional Education Program, Universitas Diponegoro [Diponegoro University], Indonesia; Department of Industrial and Information Systems, Faculty of Engineering, Seoul National University of Science and Technology, South Korea