1. Department of Accounting, Jiaxing University, Jiaxing 314001, China
2. Department of International Health Industry Management, Chung Shan Medical University, Taichung City 40201, Taiwan
3. Department of Health Industry Technology Management, Chung Shan Medical University, Taichung City 40201, Taiwan
4. Department of Medical Management, Chung Shan Medical University Hospital, No. 110, Section 1, Jianguo North Road, Taichung City 40201, Taiwan