Probing Organization Performance Using a New Hybrid Dynamic MCDM Method Based on the Balanced Scorecard Approach

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/32112

Title:	Probing Organization Performance Using a New Hybrid Dynamic MCDM Method Based on the Balanced Scorecard Approach
Authors:	Chen, Fu-Hsiang Tzeng, Gwo-Hshiung
Contributors:	會計系
Keywords:	balanced scorecard organization performance DEMATEL-based ANP MCDM VIKOR
Date:	2015-07
Issue Date:	2016-03-04 14:31:57 (UTC+8)
Abstract:	In recent years, the balanced scorecard (BSC) approach has become an important performance evaluation tool. However, in order to find ways to ensure that the model more accurately reflects the interdependence and feedback problems related to each factor that occurs in real world situations, a hybrid dynamic Multiple Criteria Decision Making (MCDM) BSC model is developed. The goal is to establish an evaluation and relationship model of organization performance that is based on the BSC approach. In this approach, the DEMATEL technique is used to explore how various factors influence each other while the basic concept of analytic network process (ANP) with DEMATEL (known as DANP, DEMATEL-based ANP) is used to yield the influential weights for the dimensions/criteria. Finally, the VIKOR method is used to evaluate gaps in the performance matrix. Empirical analysis helps to determine performance gaps and improve the scores for achieving the aspiration levels for each factor which have been determined based on influential network relationship mapping using the DEMATEL technique. The results show that this method can be used to extract the major factors that can enhance an organization's management performance, leading to continuous improvement. The method can be used to help an organization to evaluate and revise its strategies, and generally to adopt modern management approaches in every day practice.
Relation:	JOURNAL OF TESTING AND EVALUATION 卷: 43 期: 4 頁碼: 924-937
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

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