The Accounting Review Vol. 57 No. 1 1982
An Interactive Model for the CPA Firm Audit Staff Planning Problem with Multiple Objectives.
Abstract
In this paper, a mathematical modeling approach to the audit staff allocation problem is proposed. The solution procedure is interactive and recognizes the multiple-criterion nature of the problem. The interactive procedure operates within a fixed number of iterations and presents a fixed number of candidate solutions to the decision-maker at each iteration. The decision-maker is required only to select his most preferred candidate from each of the groups of solutions presented to him. Criterion preferences in terms of a weighting vector are not elicited. The procedure's final solution provides two types of recommendations' (a) how the projected workload is to be allocated among the audit staff, and (b) whether or not the audit staff should be increased or decreased at its different levels.
- DOI
- 10.2308/tar-4489721
- Volume
- 57
- Issue
- 1
- Pages
- 125-140
- Language
- en
- Sources
- openalex crossref