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Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach

Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach The review of existing human resource allocation models for a CPA firm shows that there are major shortcomings in the previous mathematical models. First, linear programming models cannot handle multiple objective human resource allocation problems for a CPA firm. Second, goal programming or multiple objective linear programming (MOLP) cannot deal with the organizational differentiation problems. To reduce the complexity in computing the trade-offs among multiple objectives, this paper adopts a fuzzy set approach to solve human resource allocation problems. A solution procedure is proposed to systematically identify a satisfying selection of possible staffing solutions that can reach the best compromise value for the multiple objectives and multiple constraint levels. The fuzzy solution can help the CPA firm make a realistic decision regarding its human resource allocation problems as well as the firm's overall strategic resource management when environmental factors are uncertain. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Quantitative Finance and Accounting Springer Journals

Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach

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References (32)

Publisher
Springer Journals
Copyright
Copyright © 2003 by Kluwer Academic Publishers
Subject
Finance; Corporate Finance; Accounting/Auditing; Econometrics; Operation Research/Decision Theory
ISSN
0924-865X
eISSN
1573-7179
DOI
10.1023/A:1023676529552
Publisher site
See Article on Publisher Site

Abstract

The review of existing human resource allocation models for a CPA firm shows that there are major shortcomings in the previous mathematical models. First, linear programming models cannot handle multiple objective human resource allocation problems for a CPA firm. Second, goal programming or multiple objective linear programming (MOLP) cannot deal with the organizational differentiation problems. To reduce the complexity in computing the trade-offs among multiple objectives, this paper adopts a fuzzy set approach to solve human resource allocation problems. A solution procedure is proposed to systematically identify a satisfying selection of possible staffing solutions that can reach the best compromise value for the multiple objectives and multiple constraint levels. The fuzzy solution can help the CPA firm make a realistic decision regarding its human resource allocation problems as well as the firm's overall strategic resource management when environmental factors are uncertain.

Journal

Review of Quantitative Finance and Accounting – Springer Journals

Published: Oct 17, 2004

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