دانلود رایگان مقاله انگلیسی یک مدل تصمیم گیری چند منظوره ترکیبی ارزیابی عملکرد پایداری برای شرکت های حسابدار دولتی - الزویر 2018

Abstract:

Despite the increasing demand for sustainable development among Certified Public Accountant firms due to the more severe competitive environment, there is a dearth of research on a sustainability performance evaluation model for these firms’ managerial decision-making. Therefore, by utilizing a multiple criteria decision-making model based on the Balanced Scorecard and combining Decision Making Trial and Evaluation Laboratory with Analytic Network Process and modified VlseKriterijumska Optimizacija I Kompromisno Resenje methods, this study sets up a model that can clarify the mutually influential relationships and comment weights of evaluation criteria, which have so far been ignored in prior studies on Certified Public Accountan firms’ performances and the current situation of their sustainability performance. Based on interviews with partners of Taiwanese Certified Public Accountant firms, this paper finds that Client is the most important factor, followed by Internal processes, Learning and growth, and then Finance. The empirical result shows that client orientation rather than price-cutting may be a right strategy. In addition, more efforts are needed to improve Taiwanese Certified Public Accountant firms’ sustainability performance. The results provide Certified Public Accountant firms’ decision-makers with a managerial reference for building sustainability performance evaluation systems and for seeking out the priorities in sustainability performance strategies.

6. Conclusion

Faced with a constant changing competition environment, Taiwanese CPA firms need to utilize an appropriate sustainability performance evaluation model to enhance their competitive advantage. Therefore, this study builds a hybrid MCDM model combining DEMATEL with ANP and modified VIKOR based on BSC, so as to evaluate the sustainability performance of Taiwanese CPA firms.

First, using the DEMATEL method, this hybrid MCDM model can indicate the directions for improvement of CPA firms’ sustainability performance, rather than just rank the performance. This sustainability performance evaluation model helps CPA firms’ decision-makers to understand the most important factors of their firms’ sustainability performance through INRM, which can provide an overall picture of the influential network among these complicated factors. Based on data from interviews with partners of Taiwanese CPA firms, the priority of influence of the four dimensions of CPA firms’ sustainability performance from the BSC perspectives is: Client (C), CPA firm’s internal processes (B), CPA firm’s learning and growth (A), and Finance (D). Specifically, this finding implies that Client Orientation may be a right strategy choice for local CPA firms in Taiwan.

Second, based on the DANP method, this hybrid MCDM model solves the problem of the interdependent relationships among the criteria of Taiwanese CPA firms’ sustainability performance. Therefore, this model provides the influential weights for these CPA firms’ sustainability performance evaluation in the real world.