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

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  • Kwak, Wikil
  • Shi, Yong
  • Jung, Kooyul

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. Copyright 2003 by Kluwer Academic Publishers

Suggested Citation

  • Kwak, Wikil & Shi, Yong & Jung, Kooyul, 2003. "Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach," Review of Quantitative Finance and Accounting, Springer, vol. 20(3), pages 277-290, May.
    • Handle: RePEc:kap:rqfnac:v:20:y:2003:i:3:p:277-90
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    Cited by:

    1. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
    2. Belaid Aouni & Sheila McGillis & Mustafa Elkasih Abdulkarim, 2017. "Goal programming model for management accounting and auditing: a new typology," Annals of Operations Research, Springer, vol. 251(1), pages 41-54, April.
    3. Ernest F. Mabonesho, 2018. "Theorising Fuzzy Set Analysis a Complementary Approach to Net-effect Models," Accounting and Finance Research, Sciedu Press, vol. 7(2), pages 183-183, May.

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