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Evaluating performance of accounting information systems using a fuzzy logic approach

Author

Listed:
  • Ahmad Issa Farhan

    (Al al-Bayt University, Accounting Department, Jordan)

  • Mohammad Naser Mousa Hamdan

    (Al al-Bayt University, Accounting Department, Jordan)

Abstract

The study constructs an approach based on the fuzzy logic approach (analytic hierarchy process (AHP) and analytic network process (ANP)) and balanced scorecard (BSC) for evaluating (AISs) performance in the government financial management information system (GFMIS) in Jordan. The (BSC) concept is applied to define the (AHP) and (ANP) with four major perspectives (i.e. financial, customer, internal business process, and learning and growth), and key performance indicators (KPIs) are selected for each perspective. A fuzzy logic approach is then proposed in order to tolerate vagueness and ambiguity of information. A fuzzy logic approach (AISs) is finally constructed to facilitate the solving process. The results provide guidance to (AISs) in the (GFMIS) in Jordan regarding strategies for improving (AISs) performance. The constructed approach is suggested to be a good tool for solving other multiple-criteria decision-making problems.

Suggested Citation

  • Ahmad Issa Farhan & Mohammad Naser Mousa Hamdan, 2017. "Evaluating performance of accounting information systems using a fuzzy logic approach," Proceedings of Business and Management Conferences 5207431, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:ibmpro:5207431
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    File URL: https://iises.net/proceedings/5th-business-management-conference-rome/table-of-content/detail?cid=52&iid=005&rid=7431
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    References listed on IDEAS

    as
    1. Abdul Rahman & Zulkifli Fachri, 2016. "Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports," Information Management and Business Review, AMH International, vol. 8(4), pages 64-68.
    2. Thomas L. Saaty & Luis G. Vargas, 2006. "Decision Making with the Analytic Network Process," International Series in Operations Research and Management Science, Springer, number 978-0-387-33987-0, December.
    3. Alewine, Hank C. & Allport, Christopher D. & Shen, Wei-Cheng Milton, 2016. "How measurement framing and accounting information system evaluation mode influence environmental performance judgments," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 28-44.
    4. Vaidya, Omkarprasad S. & Kumar, Sushil, 2006. "Analytic hierarchy process: An overview of applications," European Journal of Operational Research, Elsevier, vol. 169(1), pages 1-29, February.
    5. Thomas L. Saaty, 2006. "The Analytic Network Process," International Series in Operations Research & Management Science, in: Decision Making with the Analytic Network Process, chapter 0, pages 1-26, Springer.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting Information Systems (AISs); Fuzzy Logic Approach;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • E11 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Marxian; Sraffian; Kaleckian
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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