Ljilјana Dmitrović Šaponja
University of Novi Sad, Faculty of Economics Subotica
Serbia
Goran Šijan
University of Novi Sad, Faculty of Economics Subotica
Serbia
Saša Gravorac
Internal Audit Service
Serbia
Novi Ekonomist
Journal of Economic Theory and Practice | ISSN 1840 - 2313
Univeristy of East Sarajevo
Faculty of Business Economics Bijeljina