Journal
JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT
Volume 15, Issue 2, Pages 232-252Publisher
VILNIUS GEDIMINAS TECH UNIV
DOI: 10.3846/16111699.2014.903201
Keywords
personnel selection; accountant; linguistic representation; ARAS-F; AHP; MCDM; decision making
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In the preceding decade, economic and social costs brought by financial statement fraud have shaken markets, devastated investment portfolios and reduced confidence in financial reporting. A financial department is special in the way it needs to conform to standards. Many individual attributes considered for the selection of a chief accounting officer, such as organisational skills, personality, leadership etc. This paper focuses on a fuzzy multi-criteria decision making (MCDM) algorithm, which integrates the principles of fusion of fuzzy information, additive ratio assessment method with fuzzy numbers (ARAS-F), fuzzy weighted-product model and analytic hierarchy process (AHP). The proposed method is apt to manage information assessed using both linguistic and numerical scales in a decision making problem with a group of information sources. The computational procedure is illustrated through the problem related to the selection of a chief accounting officer.
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