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