Funding for this research was provided by:
the project of the Philosophy and Social Science Foundation of China (19BJL033)
the National Natural Science Funds for Distinguished Young Scholar (71525005)
the Major Project of Jiangsu Business Accounting Society (2020JSSYKJ101)
the Project of General Project of Philosophy and Social Sciences in Colleges and Universities of Jiangsu Provincial Department of Education (2019SJA0936)
the key project of the Higher Normal University Branch of China Education Association (GS2020Y12)
Article History
Received: 6 May 2024
Accepted: 1 July 2025
First Online: 21 August 2025
Declarations
:
: The authors declare that they have no conflict of interest.