1. Doctoral School of Economics and Regional Sciences, Hungarian University of Agriculture and Life Sciences, 2100 Godollo, Hungary
2. Department of Accounting and Finance, Kotebe University of Education, Addis Ababa P.O. Box 16417, Ethiopia
3. Department of Methodology for Business Analysis, Faculty of Commerce, Hospitality and Tourism, Budapest Business University, Alkotmány utca 9-11, 1054 Budapest, Hungary
4. Ludovica University of Public Service, 1083, Budapest Ludivika ter 2. Hungary
5. Institute of Economic Sciences, Hungarian University of Agriculture and Life Sciences, Páter Károly u. 1, 2100 Gödöllő, Hungary