期刊
EXPERT SYSTEMS WITH APPLICATIONS
卷 39, 期 3, 页码 2783-2793出版社
PERGAMON-ELSEVIER SCIENCE LTD
DOI: 10.1016/j.eswa.2011.08.138
关键词
CPA firms; Website quality; Fuzzy analytic network process (FANP); Fuzzy VlseKriterijumska Optimizacija I; Kompromisno Resenje (FVIKOR)
类别
资金
- National Science Council of Taiwan [NSC99-2410-H-412-005]
Due to the popularity of internet, the CPAs can develop websites that properly deliver professional information and represent their firms. Effective use of CPA firm websites can increase communication with existing clients and attract potential clients. This study aims to build a hybrid approach that combines the fuzzy analytic network process (FANP) and fuzzy VlseKriterijumska Optimizacija I Kompromisno Resenje (FVIKOR) for evaluating website quality of the top-four CPA firms in Taiwan and provide worthwhile recommendations for enhancing website design and content. The results show that CPA firms included in this study do not utilize the Internet to its full potential and need to improve their websites. Deloitte has the best overall performance, follow by PricewaterhouseCoopers, Ernst & Young, and KPMG. Additionally, the top-five evaluation criteria in order of importance are richness, understandability, assurance, relevance, and reliability. Therefore, the findings of this study can help CPAs identify the strengths and weaknesses of their own websites and in comparison with those of their competitors, and then make resource allocation decisions about how to improve the status quo and achieve ideal websites. (C) 2011 Elsevier Ltd. All rights reserved.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据