Supplier evaluation model for computer auditing and decision-making analysis

文化大學機構典藏 CCUR > 商學院 > 財務金融學系 > 期刊論文 > Item 987654321/20968

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題名:	Supplier evaluation model for computer auditing and decision-making analysis
作者:	Shih, KH (Shih, Kuang-Hsun) Hung, HF (Hung, Hsu-Feng) Lin, BS (Lin, Binshan)
貢獻者:	財金系
關鍵詞:	Computers Auditing Internal control Supplier evaluation Cybernetics
日期:	2009
上傳時間:	2011-12-09 15:44:43 (UTC+8)
摘要:	Purpose - The purpose of this paper is to present a model and a supporting approach for effective supplier selection decisions. Design/methodology/approach - Structural equation modeling (SEM) and confirmatory factor analysis are applied to test the evaluation principles and samples. Next, the data tested by SEM is used for artificial neural network (ANN) by Likert and fuzzy scales to structure a classification model, accompanying with canonical discriminate analysis (CANDISC) to diminish variables. After the training and test of the model, multiple discriminate analysis is applied to compare the accuracy of the classification. Last, the CANDISC variable reduction method with ANN classification model utilized in the study is applied. Findings - The supplier selection model designed with ANN classification model and fuzzy scales will be more effective than with the traditional statistics analysis. Research limitations/implications - The new paradigm for decision making includes a combination of several effective methods and analysis. Practical implications - This research provides an integrated model for internal auditors and managers to classify their supplier selection decisions. Originality/value - This paper contributes to the new approach of the decision model building process for computer auditing and improves the classification accuracy effectively.
顯示於類別:	[財務金融學系 ] 期刊論文

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