Probing Auditing Firms Performance Using a New DEMATEL Method Based on the Balanced Scorecard Approach

被引:0
作者
Chen, Fu-Hsiang [1 ]
机构
[1] Chinese Culture Univ, Dept Accounting, Taipei, Taiwan
来源
PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON FINANCE AND ECONOMICS 2015 | 2015年
关键词
Balanced Scorecard (BSC); Audit Firm; Financial Performance; DEMATEL; MODEL;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Audit firms are a professional service organization rendering services to companies by professional auditors. In order to find ways to ensure that the model more accurately reflects the interdependence and feedback problems related to auditing firms performance evaluation factors, a DEMATEL model is developed. The goal is to establish an evaluation and relationship model of audit firm's performance that is based on the BSC model. Based on the analysis of expert interviews, it is suggested that audit firms performance improvement should be made in the following order: Learning and growth (A) Finance (D)_Client (C)_Audit firm's internal processes (B).
引用
收藏
页码:75 / 87
页数:13
相关论文
共 50 条
  • [21] Research on the Supply Chain Performance Appraisal System Based on Balanced Scorecard
    Jiang, Daokui
    Ma, Mengzhu
    MECHANICAL COMPONENTS AND CONTROL ENGINEERING III, 2014, 668-669 : 1637 - 1640
  • [22] An Investigation of the Balanced-Scorecard's Applications for Performance Measurement of the Firms Accepted in the Tehran Exchange Market
    Namazi, Mohammad
    Abhari, Hamid Allahyari
    PROCEEDINGS OF THE INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE V, 2009, : 270 - 296
  • [23] Green supply chain performance measurement using fuzzy ANP-based balanced scorecard: a collaborative decision-making approach
    Bhattacharya, Arijit
    Mohapatra, Priyabrata
    Kumar, Vikas
    Dey, Prasanta Kumar
    Brady, Malcolm
    Tiwari, Manoj Kumar
    Nudurupati, Sai S.
    PRODUCTION PLANNING & CONTROL, 2014, 25 (08) : 698 - 714
  • [24] Measuring hotel performance using the balanced scorecard: A theoretical construct development and its empirical validation
    Elbanna, Said
    Eid, Riyad
    Kamel, Hany
    INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT, 2015, 51 : 105 - 114
  • [25] Development of Dynamic Balanced Scorecard Using Case-Based Reasoning Method and Adaptive Neuro-Fuzzy Inference System
    Khanmohammadi, Ehsan
    Safari, Hossein
    Zandieh, Mostafa
    Malmir, Behnam
    Tirkolaee, Erfan Babaee
    IEEE TRANSACTIONS ON ENGINEERING MANAGEMENT, 2024, 71 : 899 - 912
  • [26] The combination of dependence-based interval-valued evidential reasoning approach with balanced scorecard for performance assessment
    Fu, Chao
    Yang, Shanlin
    EXPERT SYSTEMS WITH APPLICATIONS, 2012, 39 (03) : 3717 - 3730
  • [27] Performance Evaluation of Logistics Enterprises Based on Economic Value Added and Balanced Scorecard
    Tong, Yan
    Yao, Yan
    Xiong, Xiaotong
    PROCEEDINGS OF 2010 INTERNATIONAL CONFERENCE ON LOGISTICS SYSTEMS AND INTELLIGENT MANAGEMENT, VOLS 1-3, 2010, : 329 - +
  • [28] Comprehensive Performance Evaluation Using FAHP-FVIKOR Approach Based on Balanced Scorecard (BSC): A Case of Yazd's Ceramic and Tile Industry
    Ardekani, Saeid Saeida
    Sharifabadi, Ali Morovati
    Jalaly, Maryam
    Zarch, Mahmoud Eghbali
    IRANIAN JOURNAL OF MANAGEMENT STUDIES, 2013, 6 (02) : 81 - 104
  • [29] Performance analysis knowledge management quality in. higher education - Using balanced scorecard
    Wu, HY
    Liao, MF
    NINTH ISSAT INTERNATIONAL CONFERENCE ON RELIABILITY AND QUALITY IN DESIGN, 2003 PROCEEDINGS, 2003, : 264 - 268
  • [30] A new approach to evaluate environmental strategy: Empirical evidence from international petroleum companies using the balanced scorecard model
    Rahuma, Abdulhamid
    Fethi, Sami
    BUSINESS STRATEGY AND THE ENVIRONMENT, 2022, 31 (07) : 3152 - 3165