Fuzzy Multi Criteria Group Decision for Determining the Relative Importance of Critical Success Factors in Accounting Information Systems

Rozi Mizrahi; Berna Tektaş; Aygülen Kayahan Karakul

doi:10.26466/opus.869767

EN TR

Fuzzy Multi Criteria Group Decision for Determining the Relative Importance of Critical Success Factors in Accounting Information Systems

Abstract

An effective Accounting Information System (AIS) will support the effectiveness of management functions in an enterprise. So, the aim of this research is to construct a prioritization-based taxonomy of critical success factors using fuzzy multi criteria group decision method: Fuzzy Group Analytical Hierarchy Process (FGAHP). In order to identify critical success factors of AIS, firstly, a deep literature survey was done. Then, a group of academic experts has been chosen from the accounting branch for pairwise comparison of critical success factors of AIS. After then, these chosen accounting experts evaluate the relative significance of critical success factors of the AIS which were defined from the literature. The results of the FGAHP analysis show that the most important success criteria of an AIS is the technological factors with weight 54%, and the external factors are the least important main success criteria for an AIS with weight 9%. Also, FGAHP evaluation of accounting experts decisions about sub criteria indicate that "security of knowledge” is the most important sub criteria with the weight 19%, “software supporting systems” with weight 14% is the second important one, and. “R&D activities and improvement” criteria with weight 8% is the third important sub criteria.

Keywords

Accounting Information Systems (AIS) , Critical Success Factors , Multi Criteria Decision Making , Fuzzy AHP

Bulanık Çok Kriterli Grup Kararı Verme Yöntemi ile Muhasebe Bilgi Sisteminde Kritik Başarı Faktörlerinin Göreceli Öneminin Belirlenmesi

Öz

Etkili bir Muhasebe Bilgi Sistemi (MBS), bir kuruluştaki yönetim işlevlerinin etkinliğini destekleyecektir. Dolayısıyla, bu araştırmanın amacı, bulanık çok kriterli grup karar yöntemi: Bulanık Grup Analitik Hiyerarşi Süreci (FGAHP) kullanarak kritik başarı faktörlerinin önceliklendirmeye dayalı bir taksonomisini oluşturmaktır. MBS'nin kritik başarı faktörlerini belirlemek için ilk olarak kapsamlı bir literatür taraması yapılmıştır. Ardından, MBS'nin kritik başarı faktörlerinin ikili olarak karşılaştırılması için muhasebe anabilim dalından bir grup akademik uzman seçilmiştir. Daha sonra, seçilen bu muhasebe uzmanları, literatürden tanımlanan MBS'nin kritik başarı faktörlerinin göreceli önemini değerlendirmişlerdir. FGAHP analizinin sonuçları, bir MBS'nin en önemli ana başarı kriterinin % 54 ağırlık ile teknolojik faktörler olduğunu ve % 9 ağırlık ile bir MBS için dış faktörlerin en az önemli ana başarı kriterleri olduğunu göstermektedir. Ayrıca, muhasebe uzmanlarının alt kriterlere ilişkin kararlarının FGAHP yöntemiyle değerlendirilmesine göre, %19 ağırlık ile "bilgi güvenliği" en önemli alt kriter, %14 ağırlık ile "yazılım destek sistemleri" ikinci ve "Ar-Ge faaliyetleri" ise %8 ağırlık ile üçüncü önemli alt kriterdir.

Anahtar Kelimeler

Muhasebe Bilgi Sistemi (MBS) , Kritik başarı faktörleri , Çok kriterli karar verme , Bulanık AHP

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

Yöneylem

Bölüm

Araştırma Makalesi

Yazarlar

Rozi Mizrahi ^*
0000-0001-7173-4456
Türkiye

Berna Tektaş
0000-0002-0379-5916
Türkiye

Aygülen Kayahan Karakul
0000-0002-8310-1709
Türkiye

Yayımlanma Tarihi

31 Mayıs 2021

Gönderilme Tarihi

28 Ocak 2021

Kabul Tarihi

18 Mart 2021

Yayımlandığı Sayı

Yıl 2021 Cilt: 17 Sayı: 37

DOI

https://doi.org/10.26466/opus.869767

IZ

https://izlik.org/JA74ZJ54DL

APA

Mizrahi, R., Tektaş, B., & Kayahan Karakul, A. (2021). Fuzzy Multi Criteria Group Decision for Determining the Relative Importance of Critical Success Factors in Accounting Information Systems. OPUS International Journal of Society Researches, 17(37), 4473-4486. https://doi.org/10.26466/opus.869767

Fuzzy Multi Criteria Group Decision for Determining the Relative Importance of Critical Success Factors in Accounting Information Systems

Abstract

Keywords

Bulanık Çok Kriterli Grup Kararı Verme Yöntemi ile Muhasebe Bilgi Sisteminde Kritik Başarı Faktörlerinin Göreceli Öneminin Belirlenmesi

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

Kaynak Göster