Leite, Maurício, Postgraduate Program in Accounting Sciences and Administration, Community University of the Chapecó Region, Chapecó, Santa Catarina, 89809-900, Brazil (Brazil)
Linh, Phan Huyen, Faculty of Economics and Business Administration, Tan Trao University, Yenson District, Tuyen Quang Province, 300000, Vietnam (Viet Nam)
