1. Department of Information Management, National Chi Nan University, 1 University Road, Nantou 545301, Taiwan
2. Department of Information Management, National Changhua University of Education, 1 Jin-De Road, Changhua 500207, Taiwan
3. Department of Accounting Information, Da-Yeh University, No. 168, University Rd., Changhua 515006, Taiwan
4. Department of Industrial Manufacturing and Systems Engineering, The University of Texas at El Paso, 500 West University Avenue, El Paso, TX 79968, USA