1. Faculty for Health and Social Sciences, University of Applied Sciences Upper Austria, Garnisonstrasse 21, 4020 Linz, Austria
2. Institut for Management Accounting, Johannes Kepler University Linz, Altenbergerstraße 69, 4040 Linz, Austria
3. Brothers of Saint John of God – Hospital Linz, Seilerstätte 2, 4021 Linz, Austria