1. Faculty of Industrial Management, Universiti Malaysia Pahang, Pahang, Malaysia
2. Management Department, BINUS Online Learning, Bina Nusantara University, Jakarta, Indonesia
3. Institute of Innovation and Circular Economy, Asia University, Taichung, Taiwan
4. Department of Business Administration, Asia University, Taichung, Taiwan
5. Department of Medical Research, China Medical University Hospital, China Medical University, Taichung, Taiwan
6. Accounting Department, Faculty of Economics, Universitas Andalas, Padang, Indonesia
7. Duquesne University, Pittsburgh, PA, USA