International Journal of Performance Measurement
Editor-in-Chief
Dr. Steve Kuang-Hsun Shih
President & Professor, CTBC Business School
No. 600, Sec. 3, Taijiang Blvd., Annan District, Tainan 709, Taiwan (R.O.C.)
Email: thejafms@gmail.com
Managing Editor
Dr. Chun-Yueh LinDepartment of Public Finance and Tax Administration
National Taipei University of Business, Taiwan
No.321, Sec. 1, Jinan Rd., Zhongzheng District, Taipei City 10051, Taiwan (R.O.C.)
Email: thejafms@gmail.com ; Ljy898@ntub.edu.tw
Associate Editor
Dr. Chia-Hsing Huang
SolBridge International School of Business, Korea
Dr. De-Chih Liu
National Taipei University, Taiwan
Dr. Fu-Ju Yang
Chinese Culture University, Taiwan
Dr. Nissia Bergiante
Universidade Federal Fluminense, Brazil
Dr. Shih-Cheng Lee
Yuan Ze University, Taiwan
Dr. Yi-Hsien Wang
CTBC Business School, Taiwan
Editorial Board Members
Dr. Agnieszka Sitko-Lutek
Maria Sklodowska-Curie University, Poland
Dr. Chia-Wen Tsai
Ming Chuan University, Taiwan
Dr. Chien-Chih Lin
Tamkang University, Taiwan
Dr. Ching-Wen Lin
CTBC Business School, Taiwan
Dr. Chrwan-Jyh Ho
Oklahoma State University, USA
Dr. Chyan Tuan
Chinese University of Hong Kong, Hong Kong
Dr. Feng-Teng Lin
Shu-Te University, Taiwan
Dr. Hung-Chun Liu
Chung Yuan Christian University, Taiwan
Dr. I-Hsien Ting
National University of Kaohsiung, Taiwan
Dr. I-Ming Jiang
Yuan Ze University, Taiwan
Dr. Jia liang Pan
Jiaxing Nanhu University, China
Dr. Jin-Ray Lu
National Dong Hwa University, Taiwan
Dr. Jui-Cheng Hung
Chinese Culture University, Taiwan
Dr. Ming-Fang Lee
CTBC Business School, Taiwan
Dr. Minh Tuan Phung
Ton Duc Thang University, Vietnam
Dr. Nada Trunk Sirca
University of Primorska, Slovenia
Dr. Philippe Gillet
Université Paris-Dauphine, France
Dr. Philip Joseph Mizzi
Arizona State University, USA
Dr. Pornthep Anussornnitisarn
Kasetsart University, Thailand
Dr. Ronald. D. Knutson
Texas A&M University, USA
Dr. Shu Ling Lin
National Taipei University of Technology, Taiwan
Dr. Shu-Shian Lin
Chinese Culture University, Taiwan
Dr. Teruzo Muraoka
Nagoya University, Japan
Dr. Tzu-Hao Tsai
National Tsing Hua University, Taiwan
Dr. Wan-Rung Lin
Chinese Culture University, Taiwan
Dr. Xiao Jin
Zhejiang University, China
Yiwise Intelligent Technology, China
Dr. Xuan-Hoa Nghiem
Vietnam National University, Vietnam
Dr. Ya-Ling Huang
Chaoyang University of Technology, Taiwan
Dr. Yen-Hsien Lee
Chung Yuan Christian University, Taiwan
Dr. Yuhong Liu
National Cheng Kung University, Taiwan