دانلود رایگان مقاله انگلیسی مدل برنامه ریزی هدف برای حسابداری مدیریت و حسابرسی: توپولوژی جدید - اشپرینگر 2017

عنوان فارسی
مدل برنامه ریزی هدف برای حسابداری مدیریت و حسابرسی: توپولوژی جدید
عنوان انگلیسی
Goal programming model for management accounting and auditing: a new typology
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
14
سال انتشار
2017
نشریه
اشپرینگر - Springer
فرمت مقاله انگلیسی
PDF
کد محصول
E7995
رشته های مرتبط با این مقاله
حسابداری
گرایش های مرتبط با این مقاله
حسابداری مدیریت و حسابرسی
مجله
سالنامه تحقیقات عملیاتی - Annals of Operations Research
دانشگاه
College of Business and Economics - Qatar University - Qatar
کلمات کلیدی
حسابداری مدیریت، حسابرسی، برنامه ریزی هدف، کمک تصمیم گیری چند معیاره، نوع شناسی
چکیده

Abstract


In practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best compromise. The goal programming (GP) is one of the multi-criteria decision aid models that have been applied to the field of accounting. The aim of this paper is to provide an exhaustive literature review of the GP application within the field of accounting and to propose a new typology which serves as a guideline for the accountants to identify the most appropriate variant of GP to deal with specific accounting related decision making situation.

نتیجه گیری

5 Concluding remarks


This paper introduces a new typology based on the GP model and how it is employed in accounting and auditing areas. It is an interdisciplinary paper that reviews literature in accounting and auditing which employed GP. This paper advances prior studies by showing the most commonly used GP variants. The emphasis on the role of GP in multi-criteria decision-making aid in accounting and auditing as it provides a useful way of striving toward various managerial objectives simultaneously while giving higher priority to the more important objectives.


This typology is based on the type of GP variant that is used in accounting decision making. Through a review of the literature, studies were classified according to the types of auditing and management accounting decisions and by the type of GP variant proposed for the decision. In many cases the problems faced by accountants are complex and involve multiple conflicting and incommensurable factors that must be considered when arriving at a decision.


In an environment where there is increasing complexity and uncertainty, and decisions involve or affect multiple stakeholders, there are greater demands for accountability and transparency in the decisions made by accountants. Also accountant needs to investigate mangers incentives/motives in taking multiple accounting choices to accomplish a specific objective. Decision theory provides a variety of multi-criteria decision aid tools that can assist the accountant or team of accountants in the systematic preparation and evaluation of the alternatives relating to these complex problems. The GP model is one of these powerful approaches that can help in dealing with complex accounting problems.


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