1. Hat Yai Campus, Prince of Songkla University, Songkhla 90110, Thailand
2. School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, VIC 3000, Australia
3. College of Business and Law, RMIT University, Melbourne, VIC 3000, Australia
4. International Business School Suzhou (IBSS), Xi’an Jiaotong-Liverpool University, Suzhou 215000, China