文章基本信息

标题：An Integrated Multi-criteria Group Decision Making Process: Selection of the Chief Accountant
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作者：Violeta Keršulienė ; Violeta Keršulienė ; Zenonas Turskis 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：110
页码：897-904
DOI：10.1016/j.sbspro.2013.12.935
语种：English
出版社：Elsevier
摘要：AbstractMany individual attributes are considered in the selection of personnel accountants such as organization abilities, creativity, personality, and leadership demonstration. In the preceding decade the enormous economic and social costs due to financial fraud statements have shaken the market, devastated investment portfolios, and reduced confidence in financial reporting. Many of these frauds were carried out by employees who were privy to accounting information. The financial management is a special department; its needs to standards differ from any other department. In this paper, a fuzzy multi-criteria decision making (MCDM) algorithm, the additive ratio assessment method with fuzzy numbers (ARAS-F) and the analytic hierarchy process (AHP) are used in finding and promoting the most adequate chief accountant.
关键词：chief accountant;ARAS-F;AHP;MCDM;multi-criteria