*Mai Yanagawa¹ (1. Ms(Japan))

*Tadayuki Wakata¹ (1. Waseda University(Japan))

*Tomoharu Ishikawa¹, Yuuki Taira¹, Hiroshi Mori¹, Yoshiko Yanagida², Kazuya Sasaki¹, Miyoshi Ayama¹ (1. Utsunomiya University(Japan), 2. Bunka Gakuen University(Japan))

*SAI LAKSHMI GOPAL¹, Youngil CHO² (1. HIROSHIMA KOKUSAI GAKUIN UNIVERSITY(Japan), 2. FUKUI UNIVERSITY OF TECHNOLOGY(Japan))

*Derrick Yang¹, Min-Yuan Ma¹ (1. National Cheng Kung University(Taiwan))

*Yusuke Yotsuya¹, Naoki Takahashi¹, Takashi Sakamoto¹, Toshikazu Kato¹ (1. Chuo University(Japan))

*SAIDATUL RAHAH HAMIDI¹, Kaswati Salleh², Shuhaida Mohamed Shuhidan^1,3, Anitawati Mohd Lokman¹ (1. Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA (UiTM)(Malaysia), 2. Kuala Langat Community College(Malaysia), 3. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)(Malaysia))

*Nik Nor Nabila Nik Ismail^1,2, Anitawati Mohd Lokman^1,2, Ana Hadiana³ (1. Universiti Teknologi MARA(Malaysia), 2. Malaysia Association of Kansei Engineering (MAKE)(Malaysia), 3. Indonesian Institute of Sciences(Indonesia))