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

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题名:	Probing Organization Performance Using a New Hybrid Dynamic MCDM Method Based on the Balanced Scorecard Approach
作者:	Chen, Fu-Hsiang Tzeng, Gwo-Hshiung
贡献者:	會計系
关键词:	balanced scorecard organization performance DEMATEL-based ANP MCDM VIKOR
日期:	2015-07
上传时间:	2016-03-04 14:31:57 (UTC+8)
摘要:	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.
關聯:	JOURNAL OF TESTING AND EVALUATION 卷: 43 期: 4 頁碼: 924-937
显示于类别:	[會計學系暨研究所 ] 期刊論文

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