A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms

Deng, Dayong; Wen, Subin; Chen, Fu-Hsiang; Lin, Su-Li

doi:10.1016/j.jclepro.2018.01.107

Cited by 30 publications

(18 citation statements)

References 70 publications

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“…We applied a multi-criteria decision-making (MCDM) approach on twenty-five Taiwanese banks. This method involved multiple, and often conflicting, criteria of a complex problem or system [26]. The MCDM approach is used to…”

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confidence: 99%

Business Sustainability Performance Evaluation for Taiwanese Banks—A Hybrid Multiple-Criteria Decision-Making Approach

Lin

Chang

2019

Sustainability

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The Taiwanese government has encouraged bank privatization and the establishment of financial holding companies to improve banking sustainability and consolidate banks, insurance companies, and securities firms. It is important for bank decision makers to set policies that lead to sustainable development. However, the literature remains unclear about the types of banks that achieve greater business sustainability. This paper aims to (1) identify the criteria that affect banks’ business sustainability and (2) determine the most sustainable types of banks. This study uses a hybrid multiple-criteria decision-making approach on eighteen financial criteria for twenty-five Taiwanese listed banks with data from 2012 to 2016. The results show that non-performing loan ratio is the most critical factor. In addition, financial holding companies outperformed non-financial holding companies. Financial holding companies with insurance companies as their largest subsidiaries performed best. Private banks exceeded state-owned banks in sustainability. The results lead to two implications. First, banks should value risk over profitability and diversify financial products. Second, the government should continue to privatize banks. These findings suggest that bank managers implement an enterprise resource planning (ERP) system with a master plan, framework, and guidelines to help them track bank performance indicators to ensure sustainability.

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confidence: 99%

Business Sustainability Performance Evaluation for Taiwanese Banks—A Hybrid Multiple-Criteria Decision-Making Approach

Lin

Chang

2019

Sustainability

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“…A teoria do processo decisório apresenta como fundamento principal o pressuposto de que os indivíduos agem racionalmente quando incorrem em decisões de natureza simples (Deng et al, 2018). Porém, em situações mais complexas, busca-se um arcabouço teórico de que supra a limitação cognitiva do ser humano, tendo em vista que quando os critérios de solução são iguais ou superiores a dois, geralmente conflitam entre si (Govidan et al, 2015).…”

Section: Método Da Pesquisaunclassified

Estratégias de Políticas Públicas para Redução da Informalidade no Setor de Confecções: Aplicação do Método de Análise Hierárquica

Castro

Ferreira

Costa

2019

FSRJ

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The goal of this study was to analyze public policies to encourage the reduction of informality in the Clothing Sector of Agreste Pernambucano, based on the multicriteria analysis method. Data from the analysis were collected through questionnaires with questions that compared the criteria (entrepreneurs with higher revenues, entrepreneurs with at least one employee and entrepreneurs involving the family in the business) and policy alternatives. Subsequently, the information collected for the application of the multi-criteria AHP (Analytic Hierarchy Process) method of decision support was used. Among the alternatives analyzed, such as the expansion of microcredit, tax reduction and increased inspection, this research has shown that the best policy to reduce informality in the Clothing Sector of Agreste Pernambucano is the expansion of microcredit.

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“…Therefore, this study uses a hybrid MADM model developed for improving CPA firm's cloud auditing provider performance. This study adopts the DEMATEL technique through expert knowledge in practical experience to establish an influence relationship matrix for constructing an interactive influence relationship map (IIRM) and determining the IWs (influential weights) of the DANP, which is based on the ANP concept (Saaty 1996) to solve practical problems Hu, Chen, Tzeng, & Lee, 2015;Deng, Wen, Chen, & Lin, 2018). Hence, the calculation of the IWs of DANP involves the following steps:…”

Section: A Brief Review Of Cloud Service Ranking/selection Approachesmentioning

confidence: 99%

“…DANP (DEMATEL-based ANP) is applied to solve non-linear and complex relations, and to obtain the relatively influential weights of criteria. DANP has been applied to solve practical decision-making problems, such as Websites Quality (Chen, Tzeng, & Chang, 2015), performance evaluation/improvement (Hsu, Tsai, & Tzeng, 2017;Hu, Wei, & Tzeng, 2017;Deng et al, 2018;Liu, Lin, Hsieh, & Tzeng, 2018), supplier selection (Liou et al, 2014), and internal control (Chen, 2015). The DANP approach is based on the influence relation matrix →∞ W , where q represents a sufficiently large power.…”

Section: Determining the Influential Weights Of Danpmentioning

confidence: 99%

Cpa Firm’s Cloud Auditing Provider for Performance Evaluation and Improvement: An Empirical Case of China

Chen

Tzeng

2018

Technological and Economic Development of Economy

Self Cite

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While CPA (Certified Public Accountant) firms utilize cloud auditing technologies to generate auditing reports and convey information to their clients in the Internet of Things (IoT) Era, they often cannot determine whether cloud auditing is a secure and effective form of communication with clients. Strategies related to cloud auditing provider evaluation and improvement planning are inherently multiple attribute decision making (MADM) issues and are very important to the auditor industry. To overcome these problems, this paper proposes an evaluation and improvement planning model to be a reference for CPA firms selecting the best cloud auditing provider, and illustrates an application of such a model through an empirical case study. The DEMATEL (decisionmaking trial and evaluation laboratory) approach is first used to analyze the interactive influence relationship map (IIRM) between the criteria and dimensions of cloud auditing technology. DANP (DEMATEL-based ANP) is then employed to calculate the influential weights of the dimensions and criteria. Finally, the modified VIKOR method is utilized to provide improvement priorities for performance cloud auditing provider satisfaction. Based on expert interviews, the recommendations for improvement priorities are privacy, security, processing integrity, availability, and confidentiality. This approach is expected to support the auditor industry to systematically improve their cloud auditing provider selection.

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A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms

Cited by 30 publications

References 70 publications

Business Sustainability Performance Evaluation for Taiwanese Banks—A Hybrid Multiple-Criteria Decision-Making Approach

Business Sustainability Performance Evaluation for Taiwanese Banks—A Hybrid Multiple-Criteria Decision-Making Approach

Estratégias de Políticas Públicas para Redução da Informalidade no Setor de Confecções: Aplicação do Método de Análise Hierárquica

Cpa Firm’s Cloud Auditing Provider for Performance Evaluation and Improvement: An Empirical Case of China

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