Open Access
ARTICLE
Chin Ta Wu1,2, Shing Han Li3,*, Ching Shih Tsou4
1 College of Business, National Taipei University of Business, Taipei, Taiwan
2 Powertech Technology Inc., Hsinchu, Taiwan
3 Department of Accounting Information, National Taipei University of Business, Taipei, Taiwan
4 Institute of Information and Decision Sciences, National Taipei University of Business, Taipei, Taiwan
* Corresponding Author: Shing Han Li. Email:
Computers, Materials & Continua https://doi.org/10.32604/cmc.2026.078762
Received 07 January 2026; Accepted 14 April 2026; Published online 29 April 2026
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