1. Department of Management Information System, Thammasat Business School, Thammasat University, Bangkok, Thailand
2. Department of Accounting, North Carolina Central University, Chapel Hill, North Carolina, USA
3. Department of Computer Information Systems and Supply Chain Management, Walker College of Business, Appalachian State University, Boone, North Carolina, USA
4. Department of Management Information System, Center of Excellence in Operations and Information Management, Thammasat Business School, Thammasat University, Bangkok, Thailand