Irenna Elizabeth,
Department of Accounting, Faculty of Economics and Business, Universitas Surabaya, Surabaya, Indonesia,
Indonesia
Dedhy Sulistiawan,
Department of Accounting, Faculty of Economics and Business, Universitas Surabaya, Surabaya, Indonesia,
Indonesia
Adriana Grigorescu ,
Faculty of Public Administration, National University of Political Studies and Public Administration, Bucharest, Romania,
Romania