1. School of Accountancy and MIS, Driehause College of Business, DePaul University Chicago IL U.S.A.
2. College of International Studies, Kyung Hee University Yongin Republic of Korea
3. Management Information Systems DepartmentFogelman College of Business and Economics, University of Memphis Memphis TN USA
4. Department of Knowledge Service EngineeringCollege of Information Science and Technology, Korea Advanced Institute of Science and Technology Daejoen Republic of Korea