With development in global economy that competitions among enterprises are stronger. It becomes a tendency to accounting affair outsourcing in enterprises that based on consideration either to profit or adopting specialized labor division. But this decision has potential risks that managers to ensure better determined should carefully assess the impact of economics, management, risk and quality factors. This decisions making development of long-term effects in the future that accounting affairs options including outsourcing, in-sourcing, and co-sourcing. Therefore, enterprises would to ensure the accounting affairs decision for the best solution that needed to consider the impact factors of each decision.
This study integrates Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) to formulate a performance evaluation model to exploring the evaluation factors of accounting affairs outsourcing. We use DEMATEL to mesas the causal relation and correlation of each index. ANP is also used to employ the weight alternative. Finally, a simulation is employed to verify our model. The result through the simulation is complied with our model, so enterprises employing the evaluation of the outsourcing model can choose the best accounting affairs that can more accurately measure and correct the organizations strategic direction.
