1. Department of Accounting, Jiaxing University, Jiaxing 314001, China
2. In-Service Master Program of International Health Industry Management of College, Chung Shan Medical University, Taichung 40201, Taiwan
3. Department of Health Industry Technology Management, Chung Shan Medical University, Taichung 40201, Taiwan
4. Department of Medical Management, Chung Shan Medical University Hospital, Taichung 40201, Taiwan