1. Faculty of Finance and Banking, Ton Duc Thang University, Ho Chi Minh City, Vietnam
2. Accounting Department, State Bank of Vietnam, Phan Thiet City, Binh Thuan Province, Vietnam
3. Department of Priority Banking Center, Division of Retail Banking Group, Techcombank, Ho Chi Minh City, Vietnam
4. Faculty of Finance and Banking, Van Lang University, Ho Chi Minh City, Vietnam