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Integrating Artificial Intelligence into Product Life Cycle Value and Activity Value Management: A Case Study
of P Channel Agent

Author Biography
Shao-Syuang Li
Shao-Syuang Li is currently an Auditor at PwC Taiwan. Her areas of specializations
include corporate sustainability, management control systems, and ESG strategy
implementation. She has participated in several ESG-related consulting and academic-
industry collaboration projects, focusing on the integration of sustainability performance
and value management.

*Cheng-Jen Huang
Cheng-Jen Huang is a Full-time Professor of Department of Accounting at National
Chengchi University (NCCU). His research interests focus on performance management,
innovation capital, corporate governance, and ESG-related management accounting
applications. He has published research articles in leading academic journals such as
Strategic Management Journal, Journal of Corporate Finance, Asia-Pacific Journal of
Accounting & Economics, and Journal of Intellectual Capital, among others.

*E-mail: cjhuang@nccu.edu.tw
本論文榮獲 112 年宋作楠碩士論文獎。
感謝論文獎審查委員、期刊審查委員與主編所提供的寶貴建議，使本論文更加完善。
本研究之完成，承蒙多位先進與同仁之鼎力協助。謹此致謝普祺樂實業有限公司張深閔總經理、
國立政治大學金融學系林士貴教授、國立政治大學應用數學學系汪于崴研究生，以及國立臺灣大
學電機工程學系黃語棠大學部學生，於分析過程中提供寶貴意見與實質協助，使本論文得以順利
完成，特此致謝。

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