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An Integrated Multi-criteria Group Decision Making Process: Selection of the Chief Accountant
Author(s) -
Violeta Keršulienė,
Zeas Turskis
Publication year - 2014
Publication title -
procedia - social and behavioral sciences
Language(s) - English
Resource type - Journals
ISSN - 1877-0428
DOI - 10.1016/j.sbspro.2013.12.935
Subject(s) - analytic hierarchy process , selection (genetic algorithm) , accounting , creativity , investment (military) , business , process (computing) , multiple criteria decision analysis , group decision making , fuzzy logic , personality , actuarial science , computer science , operations research , psychology , engineering , political science , operating system , artificial intelligence , social psychology , politics , law
Many 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

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